問題詳情
28.公司01年4月1日預付二年保險費，02年度調整分錄借記預付保險費$1,800，則01年底預付保險費餘額為
(A) $1,800
(B) $5,400
(C) $9,000
(D) $14,400
(A) $1,800
(B) $5,400
(C) $9,000
(D) $14,400
參考答案
答案：C
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)
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