试题与答案

Coleman Corporation’s unadjusted trial bal

题型:单项选择题

题目:

Coleman Corporation’s unadjusted trial balance at the end of 2007 reflected compensation expense of $ 90 million. The trial balance did not include the following: Because of the holidays, no salary accrual was made for the last week of the year. Salaries for the last week totaled $ 3.5 million and were paid on January 4, 2008. Employee bonuses for 2007 totaled $ 5 million. The bonuses were paid on January 31,2008. Ignoring payroll taxes, what is Coleman’ s adjusted compensation expense for the year ended 2007 and what impact will the adjustment have on Coleman’ s 2007 current ratioCompensation expense Current ratio()①A. $ 98.5 million Decrease ②B. $ 98.5 million No effect ③C. $ 94.5 million Decrease

A. ①

B. ②

C. ③

答案:

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