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, C or D. —For each quest
—Read the article about the cash basic of accounting. —Choose the best word to fill each gap, from A, B, C or D. —For each quest
admin
2009-01-17
19
问题
—Read the article about the cash basic of accounting.
—Choose the best word to fill each gap, from A, B, C or 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 Allens open a hardware store on January 1, 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 1, with interest charged (22)______ the rate of 12 percent per year. The firm rents a store building on January 1, 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 ac counting. 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 person al income taxes.
选项
A、when purchasing
B、when purchased
C、when purchase
D、which purchased
答案
B
解析
这里填时间状语when purchased。purchased是过去分词,表示被动。when purchased相当于从句when they are purchased。
转载请注明原文地址:https://kaotiyun.com/show/JWsO777K
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
•ReadthearticlebelowaboutBusinessCardExchange.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammati
•ReadthearticlebelowaboutBusinessCardExchange.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammati
•ReadthearticlebelowaboutBusinessCardExchange.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammati
•ReadthistextaboutFDI.•Choosethebestsentencefromthesentencesthatfollowtofilleachofthegaps.•Foreachgap9
•Readthefollowingextractfromanarticleabouthumanresource,andthequestionsfollowed.•Foreachquestion15—20,markone
•Readthetextbelowaboutcustomerservice.•Inmostlinesthereisoneunnecessaryword.Itiseithergrammaticallyincorrec
•Readthetextbelowaboutcustomerservice.•Inmostlinesthereisoneunnecessaryword.Itiseithergrammaticallyincorrec
•Readthearticlebelowaboutjobenrichment,akindofwaytopromotetheworkefficiencyofacompany.•Choosethecorrectw
•Readthearticlebelowaboutjobenrichment,akindofwaytopromotetheworkefficiencyofacompany.•Choosethecorrectw
•Readthearticlebelowaboutjobenrichment,akindofwaytopromotetheworkefficiencyofacompany.•Choosethecorrectw
随机试题
对此病人首先应选择的检查是CT提示左肾上腺占位病变,垂体MRI提示无异常所见,选择何种治疗
A、祛风解表,胜湿止痛,解痉B、祛风解表,止血C、解表散寒,祛风胜湿,止痛D、祛风湿,止痹痛,利水消肿E、祛风湿,止痹痛,通鼻窍防风的功效是
患者关节疼痛重着,四肢痰困沉重,头重如裹。其病因是
某6层框架结构,如题图所示。设防烈度为8度,设计基本地震加速度为0.20g,设计地震分组为第二组,场地类别为Ⅲ类,集中在屋盖和楼盖处的重力荷载代表值为G6=4800kN,G2~5=6000kN,G1=7000kNo采用底部剪力法计算。使用规范:《建筑抗震
菲利普斯曲线说明()。
Mobilephonesareeverywhere.Itseemsthatnoonecan【C1】________withoutone.Mobilephonesareagreatwaytostay【C2】________
根据所要评价对象的整体状态确定评价标准,以被评价对象中的某一个或若干个为基准,通过把各个被评价对象与基准进行对照比较,判定出评价对象在这一集体中所处位置的一种评价方法,称为()。
设D={(z,y)|0<x<1,0<y<1),变量(X,Y)在区域D上服从均匀分布,令Z=,令U=X+Z,求U的分布函数;
Googleisoneofthemostvaluablecompaniesintheworld,butitsfuture,likethatofalltechgiants,iscloudedbyalooming
在长度为97的顺序有序表中作二分查找,最多需要的比较次数为
最新回复
(
0
)