2. 外语
  3. —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

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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。
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