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
53
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、of which
B、in which
C、with which
D、of that
答案
A
解析
这是一个非限定性定语从句。如非限定性定语从句的先行词是指物(即不是指人)的话,常用 which,它前面可以有介词,如of/in/with等。of which表示所属关系,下文有类似的结构。
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
•Readthearticleaboutthelimitedcompanyanditsliability.•ForeachQuestion31-40,writeonewordinCAPITALLETTERSonyo
•ReadthistextaboutFDI.•Choosethebestsentencefromthesentencesthatfollowtofilleachofthegaps.•Foreachgap9
•ReadthistextaboutFDI.•Choosethebestsentencefromthesentencesthatfollowtofilleachofthegaps.•Foreachgap9
•Readthefollowingextractfromanarticleabouthumanresource,andthequestionsfollowed.•Foreachquestion15—20,markone
•Readthetextbelowaboutcustomerservice.•Inmostlinesthereisoneunnecessaryword.Itiseithergrammaticallyincorrec
•Readthearticlebelowaboutjobenrichment,akindofwaytopromotetheworkefficiencyofacompany.•Choosethecorrectw
•Readthetextbelowaboutcustomercare.•Inmostofthelines41-52thereisoneextraword.Itiseithergrammaticallyinco
随机试题
设向量组α1=(3,3,3)TT,α2﹦(4,5,6)T,α3=(3,2,1)T与β1,β2,β3等价,则向量组β1,β2,β3的秩为______.
位于延髓、脑桥与小脑之间的脑室是
一般情况下,某混凝土现浇楼面平整度偏差达到10mm,该质量问题可以()。
甲公司向乙公司签发一张支票,出票日期为“贰零壹肆年肆月零壹日”;乙公司将该支票背书转让给丙公司,丙公司在法定期限内向付款银行提示付款被拒绝。根据支付结算法律制度的规定,丙公司最迟应于()向甲公司主张权利。
税务代理人在采用()方式领购代理发票时,还要提供发票交验簿、发票存根。
违法行为
下列茶叶制作中,不经过发酵的是()。
HardlyhadSallyfinishedherwordswhenAlansaid______,"Don’tbesomean,"pointingafingerofwarningather.
教育心理学的研究方法可分为两大类:一类是__________,另一类是__________。
下面哪个不是网络信息系统安全管理需要遵守的原则?()
最新回复
(
0
)