A Mass Spectrometer Works by Ionizing Atoms or Molecules, and Then

question 140

Multiple Choice

A mass spectrometer works by ionizing atoms or molecules, and then accelerating them through oppositely charged plates. The mass is obtained by

• A) measuring the force of impact on a detecting screen, and then calculating the mass using force = mass * acceleration.
• B) suspending the ions in an applied electric field, and then calculating mass by the setting the downward gravitational force equal to the upward electrostatic force.
• C) measuring the magnitude of deflection as the ions pass through a magnetic field to obtain the charge-to-mass ratio, and then calculating the mass from that ratio.
• D) measuring the time it takes for the ions to hit the detector at a known distance to calculate the acceleration, and then calculating mass from force = mass * acceleration.

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Definitions:

Prepaid Expense

An expense that has been paid in advance and is recognized as an asset until the service or good is consumed or used in the future.

Adjusting Entries

Entries recorded in journals at the conclusion of an accounting cycle to properly distribute revenues and expenses to the corresponding period.

Adjusting Entries

Entries made in the accounting records at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.

Accruals

Adjusting entries for either accrued revenues or accrued expenses.