객관식
In the context of accounting, what does the term 'premium' most commonly refer to?
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1. Introduction to Accounting
Types of Accounting
객관식
Which of the following best describes the main idea of credit cards in the context of accounting?
A
Credit cards are used to record only cash transactions in the accounting system.
B
Credit cards are a type of fixed asset that depreciates over time.
C
Credit cards allow individuals or businesses to make purchases now and pay for them later, creating a liability until the balance is paid.
D
Credit cards represent a company's equity in the balance sheet.
검증된 단계별 안내1
Understand the concept of credit cards in accounting: Credit cards are a financial tool that allows individuals or businesses to make purchases without immediate payment, creating a liability until the balance is settled.
Analyze the options provided: Evaluate each statement to determine its accuracy in describing the role of credit cards in accounting.
Option 1: 'Credit cards are used to record only cash transactions in the accounting system.' This is incorrect because credit card transactions are not cash transactions; they create liabilities.
Option 2: 'Credit cards are a type of fixed asset that depreciates over time.' This is incorrect because credit cards are not physical assets; they are a financial instrument and do not depreciate.
Option 4: 'Credit cards represent a company's equity in the balance sheet.' This is incorrect because credit cards create liabilities, not equity. The correct answer is the third option, which accurately describes credit cards as creating a liability until the balance is paid.
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