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
58
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、so that
B、such that
C、such as
D、for the purpose of
答案
C
解析
从前后的意思来判断,这里要用列举的词,因为building和equipment都是assets。
转载请注明原文地址:https://kaotiyun.com/show/XasO777K
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),
•ReadthearticlebelowaboutMOO.•ChoosethecorrectwordtofilleachgapfrOmA,B,CorD.•Foreachquestion(21-30),
•ReadthearticlebelowaboutMOO.•ChoosethecorrectwordtofilleachgapfrOmA,B,CorD.•Foreachquestion(21-30),
•ReadthearticlebelowaboutTheImport-ExportBalance.•Foreachquestion31—40,writeonewordinCAPITALLETTERSonyourAns
•ReadthearticlebelowaboutTheImport-ExportBalance.•Foreachquestion31—40,writeonewordinCAPITALLETTERSonyourAns
•Readthetextbelowaboutworksharingandjobsharing.•Inmostofthelines41—52thereisoneextraword.Itiseithergramm
•ReadthearticlebelowaboutCoca-colaanditsadvertising.•Foreachquestion31--40,writeonewordinCAPITALLETTERSonyou
•ReadthearticlebelowaboutCoca-colaanditsadvertising.•Foreachquestion31--40,writeonewordinCAPITALLETTERSonyou
•Readthearticlebelowaboutsuccessfule-mailnegotiation.•Choosethebestsentencefromtheoppositepagetofilleachofth
随机试题
A.稽留热B.弛张热C.间歇热D.回归热伤寒的热型是
关于骨髓增生异常综合征,正确的是
把地上的一条黑绳,看成一条大蜈蚣,显得惊恐不安,这属于下列哪种精神症状
当无民事行为能力人或限制民事行为能力人为被保险人时,应由其()代其指定受益人。
2017年4月9日,甲公司签发一张出票后定期付款的银行承兑汇票,付款期限为2个月,收款人为乙公司,金额为40万元,甲公司开户银行P银行进行了承兑。5月10日,丙公司作为保证人在票据上记载有关事项并签章,但未记载“被保证人名称”。6月12日,乙公司通过其开户
音乐鉴赏课《沃尔塔瓦河》课堂上,教师播放斯美塔那《我的祖国》的各个乐章,带领学生感受交响诗的音乐风格和音乐中蕴含的情感,这体现了音乐艺术中,学生感受和体验音乐主要是通过()。
办过案件的人都知道,申诉案件是“办案容易纠正难”,你认为这个“难”字,难在哪里?怎么解决?
Thesealaylikeanunbrokenmirrorallaroundthepine-girt,lonelyshoresofOrr’sIsland.Tall,kinglysprucesworetheirr
Thousandsof______atthestadiumcametotheirfeettopaytributetoanoutstandingperformance.
TheImportanceofTimeI.Introduction1)theissuesof【T1】【T1】______—notinanyone’shands—happeningeverytimeandwithever
最新回复
(
0
)