5. John Company reported the following on its income statement:

An analysis of the income statement revealed that interest expense was $100, 000. John Company’s times interest earned was
(A) 5 times,
(B) 4 times,
(C) 3.5 times,
(D) 3 times.

1. Trans Company debited Prepaid Insurance for $1，320 on July 1，2014，for a one-year fire insurance policy. If the company prepares monthly financial statements, failure to make an adjusting entry on July 31 for the amount of insurance that has expired would cause: (A) assets to be overstated by $1, 320 and expenses to be understated by $1，320. (B) expenses to be overstated by $110 and assets to be understated by $110. (C) assets to be overstated by $110 and expenses to be understated by $110. (D) expenses to be overstated by $1，320 and assets to be understated by $1，320.

2. At March 31, Johnson Company has the following bank information: cash balance per bank $3,150; outstanding checks $185; deposits in transit $360; credit memo for interest $25; bank service charge $30. What is Johnson’ s adjusted cash balance on March 31? (A) $3,350. (B) $3, 335. (C) $2,990. (D) $3,325.

3.On January 1,2014, Howard Company, a calendar-year company, issued $800，000 of notes payable, of which $200,000 is due on January 1 for each of the next four years. The proper statement of financial position presentation on December 31’ 2014’ is (A) Current Liabilities, $800,000. (B) Long-term Debt, $800，000. (C) Current Liabilities, $400,000; Long-term Debt, $400,000. (D) Current Liabilities, $200,000; Long-term Debt, $600，000.

4. Equipment was purchased for $45，000. Freight charges amounted to $2，500 and there 500 for building a foundation and installing the equipment. It is estimated that the equipment will have a $5，000 salvage value at the end of its 4-year useful life. Depreciation expense each year using the straight-line method will be: (A) $12,750. (B) $13,375. (C) $14，000. (D) $11,875.

1. 一本書放在桌面上，書所受到的重力以及正向力為作用反作用力。 (A)O(B)X

2.質量相同的圓環以及硬幣從同一斜面上做純滾動滑下’若兩者的初速度均等於零，則硬幣 先滑到斜面底部。 (A)O(B)X

3.若教室内的氣體達熱平衡，則氧分子的方均根速率小於氫分子的方均根速率。 (A)O(B)X

4.等電位的區域中電場等於零。 (A)O(B)X

5. 星繞日的運動，角動量守怪。 (A)O(B)X

6.單擺運動中’擺錘到最低點的位置時，繩子的張力等於擺錘的重量。 (A)O(B)X