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
2010-01-22
68
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、the same
B、different
C、like
D、other
答案
D
解析
前面的两个名词lawyers和accountants指两种职业的人,other professionals表示其他职业的人。
转载请注明原文地址:https://kaotiyun.com/show/PasO777K
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
•ReadthearticlebelowaboutMOO.•ChoosethecorrectwordtofilleachgapfrOmA,B,CorD.•Foreachquestion(21-30),
•Lookatthestatementsbelowandatthefiveextractsfromanarticleaboutbroadeningcorporateresponsibility.•Whichartic
Readthetextbelowabouttelevisionnetwork.Inmostofthelines(41-52)thereisoneextraword.Itiseithergrammaticallyi
•ReadthearticlebelowaboutTheImport-ExportBalance.•Foreachquestion31—40,writeonewordinCAPITALLETTERSonyourAns
•ReadthearticlebelowaboutTheImport-ExportBalance.•Foreachquestion31—40,writeonewordinCAPITALLETTERSonyourAns
•ReadthearticlebelowaboutCoca-colaanditsadvertising.•Foreachquestion31--40,writeonewordinCAPITALLETTERSonyou
•ReadthearticlebelowaboutCoca-colaanditsadvertising.•Foreachquestion31--40,writeonewordinCAPITALLETTERSonyou
A.MetrisCompanies,Inc.MetrisCompanies,Inc.(MCI)providesfinancialproductsandservicesthroughouttheUnitedStates.It
•Readthistexttakenfromanarticleabouthowtheaccountantsinfluencethedecisions.•Choosethebestsentencetofilleach
随机试题
阅读材料,回答问题。材料一:增强忧患意识,做到居安思危,是我们治党治国必须始终坚持的一个重大原则。我们党要巩固执政地位,要团结带领人民坚持和发展中国特色社会主义,保证国家安全是头等大事。
请你说明按CIF交易,对买卖双方各有什么好处?
A.胃泌素B.促胰液素C.缩胆囊素D.蛙皮素(2012年)加强胃运动和胆囊收缩的激素是
患者,男,60岁。诊断为慢性阻塞性肺疾病。现需判断患者气流受限情况,应采取的检查是
A.宫颈刮片细胞学检查B.分段诊断性刮宫C.接触性出血D.月经量增多E.绝经后阴道不规则出血
A.前置性审查规则B.广告发布规则C.媒介限制规则D.内容限制规则E.审查批准规则不得含有不科学的表示功效的断言或者保证,属于药品广告规则中的()
符合职业道德规范“公道”的基本要求的做法是()。
由陈洪绶创稿、项南洲刻画的插图是()
通过硬件和软件的功能扩充,把原来独占的设备改造成若干用户共享的设备,这种设备称为()。
愿景
最新回复
(
0
)