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  1. 标签
  2. 金融英语(FECT)
  • The following ledger balances are extracted from the books of White Trading Company as at 31 December 2003: $ Bad debts 750 Bank

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1270
  • The following are the summarized financial statements of Mr. Wong’s business for the years ended 31 December 2002 and 2003 respe

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1520
  • After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003: $ Stock, 1

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1220
  • If a company had 120,000, 4% preference shares of $1 each and 250,000 ordinary shares of $ 1 each, then the dividends would be p

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1210
  • Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 Decem

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1240
  • 1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003. 1. Material

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1250
  • As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of $1,055, although he had an overdraft of $3,511. The disc

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1210
  • At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is $5,000. At 31 December 2003, the balance of trade d

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1290
  • Basic accounting assumptions include the following except ______.

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1100
  • At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period,

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1050
  • Mr. Wong is a small company. And it failed to record every transaction. Now you are provided with the following information: cap

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1210
  • Which of the following is not a characteristic of the accounting for non-trading organizations?

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1450
  • Mr. Ting’s net cash inflow from operating activities for the year ending 30 June is$123,000. The following adjustments were incl

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1340
  • Mr. Wong paid $3,000 in advance for insurance on 1 December 2001 and debited it to Insurance Expense. No entries were made subse

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1140
  • An accrued expense can best be described as an amount ______.

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1330
  • The selected data pertain to a company at 31 December 2003 as the following: Quick Assets $208,000 Quick ratio 2.6 to 1 Current

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1260
  • If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause?

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1080
  • Cumulative preference shares have the right to accumulate dividends in a given year if they are in arrears.

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    870
  • In business charges depreciation in accounts, the accounting concept to be considered is the materiality concept.

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1360
  • In long-term construction contracts, revenue is recognized at the point of the cash collected.

    中级(会计)原金融专业英语(FECT)金融英语(FECT)
    admin2011-1-14
    1160
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