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, Cor D. For each question
Read the article about the cash basic of accounting. Choose the best word to fill each gap, from A, B, Cor D. For each question
admin
2013-01-13
64
问题
Read the article about the cash basic of accounting.
Choose the best word to fill each gap, from A, B, Cor 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 Aliens open a hardware store on January l, 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 l, with interest charged (22)… the rate of 12 percent per year. The firm rents a store building on January l, 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 accounting. 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 personal 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/pHoO777K
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
Readtheextractfromanarticleaboutnegotiationbelow.Inmostofthelines(41-52),thereisoneextraword.Iteitheris
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtofilleachgapfromA,B,CorDontheoppositep
Readthetextbelowaboutsalaryraise.Inmostofthelines(41-52),thereisoneextraword.Iteitherisgrammaticallyinc
Readthearticlebelowaboutbusinessethics.Foreachquestion(31-40),writeonewordinCAPITALLETTERSonyourAnswerShe
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtotilleachgapfromA,B,CorDontheoppositep
Lookatthestatementsbelowandatthefivecommentsbyfivetopbusinesspeopleonhowtoinfluencepeopleatworkontheoppo
Readthefollowingarticleaboutdifferent-sizedmanagementconsultanciesandthequestionsontheoppositepage.Foreachqu
PromotionAdvertisementThecompanyyouworkforhasproducedanewhealthyproductforelderpeople,andwantstopromoteitss
BrentCollinsworksAccordingtoBrentCollins,aresultofcompetitioninthefuturewillbe
Youwillhearaconversationaboutinvestmentassessmentandfurtherdevelopmentofasteel-makingcompany.Foreachquestio
随机试题
Theproperforceofwordsliesnotinthewordsthemselves,butintheirapplication.Awordmaybeafine-soundingword,ofa
施工合同示范文本规定,合同约定有工程预付款的,其预付时间应不迟于约定的开工日期前( )天。
对于基金销售渠道审慎调查的说法,正确的是()。
某企业正在对自己的销售部门人力资源供给进行分析与预测,通过对2001~2006年销售部门人力资源人员变动情况的分析,得到销售部门人员变动矩阵表如下:该企业2006年有业务员30人,业务主管10人,销售经理3人,销售总监1人。根据上述资料,回答下列问题
下列有关审计抽样的说法中,错误的是()。
在教学评价中,评分标准一般可分为绝对标准和______两种。
新课改背景下学习方式的基本特征有()。
环保立法“史上最严环保法”的通过让老百姓倍感振奋,但在环境问题如此严峻的当下,如何更好地确保新的《环境保护法》于2015年1月1日正式实施后顺利落实,是当下应该深思的问题。对此,各方学者发表了不同的看法。国务院发展研究中心资源与环境政策
设f(x,y)=|x—y|φ(x,y),其中φ(x,y)在点(0,0)的某邻域内连续,则φ(0,0)=0是f(x,y)在点(0,0)处可微的()
考生文件夹下存在一个数据库文件“samp2.accdb”,里面已经设计好表对象“tStud"、“tCourse”、“tScore”和“tTemp”。试按以下要求完成设计:创建一个查询,查找并显示姓名为两个字符的学生的“学号”、“姓名”、“性别”和“年龄
最新回复
(
0
)