Which of the following accounts is not closed?______.

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问题 Which of the following accounts is not closed?______.

选项 A、Supplies Expense
B、Prepaid Insurance
C、Interest Revenue
D、Dividends

答案B

解析答案为B项。会计期末结账时，通常要将收入、支出和股息红利等临时性账户的余额通过结账分录(closing entry)转入留存收益账户(Retained Earnings Account)。而预付保险费属于资产类，是永久性账户，在期末余额不结为零。故本题选B项。

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FECT综合（现代金融业务）

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