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
22
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
•Readthistexttakenfromanarticleaboutlogisticsandcorporateprofitperformance.•Choosethebestsentencetofilleacho
•ReadthearticlebelowaboutBusinessCardExchange.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammati
•ReadthearticlebelowaboutBusinessCardExchange.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammati
•Readthearticleaboutthelimitedcompanyanditsliability.•ForeachQuestion31-40,writeonewordinCAPITALLETTERSonyo
•ReadthistextaboutFDI.•Choosethebestsentencefromthesentencesthatfollowtofilleachofthegaps.•Foreachgap9
•Readthearticlebelowaboutimprovements.•ChoosethecorrectwordorphrasetofilleachgapfromA,B,C,orD.•Foreachqu
•Readthearticlebelowaboutimprovements.•ChoosethecorrectwordorphrasetofilleachgapfromA,B,C,orD.•Foreachqu
•Readthefollowingextractfromanarticleabouthumanresource,andthequestionsfollowed.•Foreachquestion15—20,markone
•Readthefollowingextractfromanarticleabouthumanresource,andthequestionsfollowed.•Foreachquestion15—20,markone
•Readthetextbelowaboutcustomerservice.•Inmostlinesthereisoneunnecessaryword.Itiseithergrammaticallyincorrec
随机试题
试述调节心血管功能的体液因素及其生理作用。
多根多处肋骨骨折的反常呼吸,在吸气时下述哪项不正确?
男,55岁,肥胖。餐后发作右上腹部阵发性绞痛,每次发作持续约1~2小时,疼痛向右肩背部放射,伴有饱胀感。首选的检查方法是
关于吸入性麻醉药的作用正确的是
已知f(x)的一个原函数为xsinx,则∫f(x)f’(x)dx=()。
同一种无机多孔材料的密度和表观密度的数值关系为( )。
根据票据法律制度的规定。汇票承兑生效后,承兑人应当承担到期付款的责任。下列关于该责任的表述中,正确的有()。
在操作系统中,可以并行工作的基本单位是______。
高级程序设计语言的特点是()。
StressinCollegeMoststudentsinUScollegesarejustplainstressedout,fromeverydayworriesaboutgradesandrelations
最新回复
(
0
)