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About a business operating cycle, which of the followings is the most accurate?
About a business operating cycle, which of the followings is the most accurate?
admin
2013-12-25
30
问题
About a business operating cycle, which of the followings is the most accurate?
Current assets are assets that are expected to be converted to cash, sold, or consumed during the next 12 months or within the business’ s normal operating cycle if longer than a year. The operating cycle is the time span during which(1)cash is used to acquire goods and service, and(2)these goods and services are sold to customers, who in turn pay for their purchases with cash. For most businesses, the operating cycle is a few months. A few types of business have operating cycles longer than a year. Cash, accounts receivable and notes receivable due within a year or less are current assets. For some retail companies, inventory is also a kind of current asset. This account shows the cost of goods that are held for sale to customers.
25. About a business operating cycle, which of the followings is the most accurate?
26. Which of the following does not belong to current assets?
27. Which of the following is not long term-assets?
选项
A、cash
B、account payable
C、account receivable
D、note receivable
答案
B
解析
录音原文提到Cash,accounts receivable and notes receivable due within a year or less arecurrent assets.现金、期限在一年以内(含一年)的应收账款和应收票据都属于流动资产。B项中应付账款是流动负债。
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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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