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A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of var
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of var
admin
2013-12-25
26
问题
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and【61】accounts on the other side. The two sides must be equal, or balance. Only one further point should be【62】: A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show【63】over time. It is what economists call a stock concept, not a【64】concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business【65】, which are a flow.
【65】
选项
A、expenditure
B、profits
C、voucher
D、transaction
答案
B
解析
句意:因而,资产负债表就不可能反映出当前的商业利润,因为利润是流量。expenditure开支。voucher证人,保证人。transaction交易。
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本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
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FECT综合(现代金融业务)
金融英语(FECT)
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