首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
Read the article about the cash basic of accounting. Choose the best word to fill each gap, from A, B, Cor D. For each question
Read the article about the cash basic of accounting. Choose the best word to fill each gap, from A, B, Cor D. For each question
admin
2013-01-13
32
问题
Read the article about the cash basic of accounting.
Choose the best word to fill each gap, from A, B, Cor D.
For each question 19—33, mark one letter (A, B, C or D) on your Answer Sheet.
There is an example at the beginning.
Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing services in the period when it receives cash from customers. It reports(19)…in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20)…items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.
Donald and Joanne Aliens open a hardware store on January l, Year 1. The firm receives $ 20, 000 (21)…cash from the Aliens and borrows $ 12, 000 from a local bank. It must repay the loan on June 30, Year l, with interest charged (22)… the rate of 12 percent per year. The firm rents a store building on January l, and pays 2 months’ rent of $ 4, 000 (23)…On January 1, it also pays the premium of $2, 400 for property and liability insurance coverage for the year (24)… December 31, Year 1. During January it acquires merchandise costing $ 40, 000, (25)… it purchases $ 26, 000 for cash and $ 14, 000 on account. Sales to customers during January total $ 50, 000, of which $ 34, 000 is for (26)…and $ 16, 000 is on account. The acquisition cost of the merchandise (27)…during January is $ 32, 000, and various employees receive $ 5, 000 in salaries.
Lawyers, accountants, and (28)…professionals are the principal entities that use the cash basis of accounting. These professionals have (29)… small investments in multiperiod assets, (30)…buildings and equipment, and usually collect cash from clients soon after they (31)…services. Most of these firms actually use a modified cash basis of accounting, under which they (32)…the costs of buildings, equipment, and similar items as assets (33)… .
Most individuals use the cash basis of accounting for the purpose of computing personal income and personal income taxes.
选项
A、by means of
B、on
C、within
D、in
答案
D
解析
介词in表示方式、形式。in cash意为" 用现金或以现金的方式" 。
转载请注明原文地址:https://kaotiyun.com/show/7HoO777K
本试题收录于:
BEC中级阅读题库BEC商务英语分类
0
BEC中级阅读
BEC商务英语
相关试题推荐
LookatthestatementsbelowandatthefiveextractsaboutAmericanrealestatefromamagazinearticleontheoppositepage.W
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtofilleachgapfromA,B,CorDontheoppositep
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtofilleachgapfromA,B,CorDontheoppositep
Readthefollowingarticleaboutteambuildinginnegotiationandthequestionsontheoppositepage.Foreachquestion(15-2
Readthistextaboutthejobcreationcuttingbyprivateemployers.Choosethebestsentenceformtheoppositepagetofill
Readthearticlebelowaboutbusinessethics.Foreachquestion(31-40),writeonewordinCAPITALLETTERSonyourAnswerShe
Readthefollowingarticleabouttheimportanceofappraisingemployeeperformanceinadownsizedorganisationandthequestions
ReadthearticlebelowaboutaBritishmanufacturingcompany.Foreachquestion(31-40),writeonewordinCAPITALLETTERSon
Readthefollowingarticleaboutdifferent-sizedmanagementconsultanciesandthequestionsontheoppositepage.Foreachqu
Readthearticlebelowaboutamanufacturingcompany.Foreachquestion(31-40),writeonewordinCAPITALLETTERSonyourAn
随机试题
据统计,2016年共有来自205个国家和地区的442773名各类外国留学人员在31个省、自治区、直辖市的829所高等学校、科研院所和其他教学机构中学习,比2015年增加45138人。(一)按洲别统计(二)按国别排序前15名:韩国705
Itisadvisedthatcollegestudentsfind____________jobstogainenoughworkingexperienceduringtheirvacations.
咬合创伤时X线片上常表现为
下述通过试验确定单桩水平极限荷载的方法中,正确的是()。
承租人甲公司于2×21年1月1日签订了一份为期5年的机器租赁合同,用于生产A产品。租金于每年年末支付,并按以下方式确定:第1年,租金是可变的,根据该机器在第1年下半年的实际产能确定;第2年至第5年,每年的租金根据该机器在第1年下半年的实际产能确定,即租金将
在教学《杨修之死》一课时,学生对曹操这一形象印象深刻。其实《三国演义》中描写了很多与曹操有关的重要事件,以下归纳不正确的是()。
大约20亿年前的太阳比现在的太阳要暗30%。如果现在的太阳像那时的太阳一样暗淡,地球上的海洋就会完全冻结成冰。然而,有化石证据表明,早在38亿年前,液态水和生命就在地球上存在了。如果以下陈述为真,哪一项最有助于消除以上描述中明显的不一致?
A.条件(1)充分,但条件(2)不充分。B.条件(2)充分,但条件(1)不充分。C.条件(1)和条件(2)单独都不充分,但条件(1)和条件(2)联合起来充分。D.条件(1)充分,条件(2)也充分。E.条件(1)和条件(2)单独都不充分,条件(1)和
下列不属于MIDP为移动设备提供的功能是______。
Learningdisabilitiesareverycommon.They【21】______perhaps10percentofallchildren.Scientistsnowknowthereareman
最新回复
(
0
)