1. Myers' Gifts purchased merchandise that cost $165,000 during the year that just endeD. there was a beginning inventory of $35,000 and NO ending inventory. In the above example, what is the total cost of goods sold for the year?
A. 0 B. $35,000 C.130,000 D.165,000 E.200,000
答：E:年初库存$35,000 ，本年采购成本$165,000 ，总成本165000+35000=200000
2.on March 1, WestGro paid rent in the amount of $3000 on check #1051. In the above transaction, which on of the following surce documents is used to post the rent paid?
A.lease B.invoice C.purchase order D.voucher E.check stub
答：E 支付租金的check #1051支票存根
3.tiger co. purchased office supplies in the amount of $750 for cash.
which one of the following is the correct journal entry to record the purchase of the above office supplies?
A. db inventory
cr cash
B. db office supplies
cr cash
C. db office supplies
cr accounts payable
D. db accounts payable
cr cash
E. db cash
cr office supplies
答：B ：借 办公用品，贷 现金