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
______ is an account that is used on a temporary basis for receipts, disbursements, or discrepancies until such time as the anal
______ is an account that is used on a temporary basis for receipts, disbursements, or discrepancies until such time as the anal
admin
2011-01-24
22
问题
______ is an account that is used on a temporary basis for receipts, disbursements, or discrepancies until such time as the analysis is complete and they can be properly classified.
选项
A、Suspense account
B、Adjustment account
C、Suspending account
D、Temporary account
答案
A
解析
答案为A项。suspense account“暂记账户”,是会计分类账的一种,用来核算和监督某些经济业务时,这些经济业务的应借账户和应贷账户的一方能立刻确定,而另一方一时难以确定。如“待处理财产损溢”账户。temporary account“临时性账户”,也称虚账户(nominal account)。是指反映企业生产经营过程中发生的收入、成本、费用、成果的账户,这些账户在期末结账后通常并无余额,下期初需另行开。包括收益类账户,如销售收入、投资收入、利息收入等账户;费用类账户,如销售费用、总务与管理费用等账户。根据题意,本题系指暂记账户,故选A项。
转载请注明原文地址:https://kaotiyun.com/show/BZYd777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
Whatispapermade(Example:0)?Whenwe【C1】______booksornewspapers,weseldomstopandthinkaboutthethings【C2】______tomake
NeithermysisternorI______seethefilm.
Thereweremorepeopleonthetrainthanheexpected.He______expectthatthereweresomanypeopleonthetrain.
Abusinessmanboughtsomegoodsatamarketinthemorningandsetoutatonceforhomewithallhisbags,forhewishedtobei
Vendingmachines(自动售货机)sellmanydifferentkindsofthings.Someofthemsellcolddrinkslikecokeororangejuice,orhotdrin
WhenIcametotheUnitedStates,Ididn’tspeakanyEnglish.Whenanyoneaskedmesomething,Ialwayssaid"Yes."ButIreally
NarberthLibraryoffersyoupleasurereadingandagreatnumberofinformationservices.TheLibrarywasbuiltin1921byamemb
1.Ming’sCompanyproducesCDappliances.Thefollowingisthecostinformationfortheyearended31December2003.1.Material
Ifthereisadepositof$20billionofnewcurrencyintothebankingsystem,excessreserveswillincreaseby______.
Whichofthefollowingbondshasthelowestchanceofdefault?______.
随机试题
患儿,男,11岁。近5年来左侧腮腺反复肿胀,间隔1~2个月发作1次。有助于明确诊断的检查是
牙髓组织内主要细胞成分是
A、地西泮B、吗啡C、硫喷妥钠D、苯巴比妥E、苯妥英钠用作静脉麻醉的药物是( )。
工艺参数主要是用以表达流水施工在施工工艺方面进展状态的参数,主要包括()。
靠卷筒卷放钢丝绳,使轿厢升降运行的电梯是()。
抛石护脚的施工特点是()。
下列现象属于大气对太阳辐射的削弱作用的是()。
党的十九大报告中提出,加强社会保障体系建设。按照兜底线、织密网、建机制的要求,全面建成()、城乡统筹、权责清晰、()、可持续的多层次社会保障体系。
Alawyerfriendofminehasdevotedherselftotheserviceofhumanity.Herspecialareaiscalled"publicinterestlaw".M
WhereisJoan’sfamilygoingtospendsummer?
最新回复
(
0
)