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
36
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、by means of
B、on
C、within
D、in
答案
D
解析
介词in表示方式、形式。in cash意为" 用现金或以现金的方式" 。
转载请注明原文地址:https://jikaoti.com/ti/FSTYFFFM
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
LookatthestatementsbelowandatthefiveextractsaboutAmericanrealestatefromamagazinearticleontheoppositepage.W
LookatthestatementsbelowandatthefiveextractsaboutAmericanrealestatefromamagazinearticleontheoppositepage.W
Readtheextractfromanarticleaboutnegotiationbelow.Inmostofthelines(41-52),thereisoneextraword.Iteitheris
Readthearticlebelowaboutlanguagelearningforsmallbusinesses.Foreachquestion(31-40),writeonewordinCAPITALLET
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtofilleachgapfromA,B,CorDontheoppositep
Readthefollowingarticleaboutteambuildinginnegotiationandthequestionsontheoppositepage.Foreachquestion(15-2
Readthetextbelowaboutsalaryraise.Inmostofthelines(41-52),thereisoneextraword.Iteitherisgrammaticallyinc
Readthearticlebelowaboutcorporateculture.ChoosethecorrectwordtotilleachgapfromA,B,CorDontheoppositep
Readthefollowingarticleaboutdifferent-sizedmanagementconsultanciesandthequestionsontheoppositepage.Foreachqu
Youwillhearaconversationaboutinvestmentassessmentandfurtherdevelopmentofasteel-makingcompany.Foreachquestio
随机试题
下列适合制成胶囊剂的药物是
少腹疼痛,甚则肢冷,月经后期,经色紫暗,最易见于
患儿7岁,生病前体重21kg,近2天来频繁呕吐及腹泻。检查:体重19.5kg。四肢凉,尿少。其舒张压为收缩压的
“你做得很好!”这是对对方做出的
男,45岁,3年前中上腹间歇性隐痛,常于饭前或饭后4~5小时发生,偶尔睡眠时发生。进食后痛可好转。当地医务室诊为“胃炎”,服药后缓解。4天前上腹疼痛加剧,服阿托品无效,进食后不缓解。昨日解柏油样便3次,每次约150g,故来院诊治。体检:口唇无发绀,两肺(-
应付款管理系统处理的票据中不包含()。
关于税负转嫁的说法,正确的是()。
某企业于2011年11月接受一项设备安装任务,采用完工百分比法确认劳务收人,预计安装期14个月。合同总收入200万元,合同预计总成本为158万元。至2011年底已预收款项160万元,余款在安装完成时收回,至2012年12月31日实际发生成本152万元,预计
商业街进行调查,有人对调查员不信任,有人认为涉及商业机密不愿意配合,有人说老板不在,所以第一次调查结果不好,现在领导让你组织调查,你怎么办?
一、注意事项1.申论考试是对应试者阅读理解能力、分析综合能力、提出和解决问题能力及语言文字表达能力的测试。2.作答参考时间:阅读材料40分钟,作答110分钟。3.仔细阅读所给定的资料按照后面提出的“申论要求”,依次作答。二、给定
最新回复
(
0
)