2. 职称英语
  3. •Read the article below about how to read a balance sheet.•Choose the best word

•Read the article below about how to read a balance sheet.•Choose the best word

游客2025-05-30  21
问题 •Read the article below about how to read a balance sheet.
•Choose the best word from A, B, C or D to fill each gap.
•For each question 21-30 mark one letter (A, B, C or D) on your Answer Sheet.
                                    HOW TO READ A BALANCE SHEET
    A balance sheet is not like a Profit and Loss ac- count, which is a record of the activity transacted in a year and the profits (or losses) produced as a result. A balance sheet can be  (21)  of as a photograph, a moment  (22)  time, (usually the last day of the company’s financial year), which shows exactly what the business owns. These may be buildings, cash, stocks or debts, i.e. amounts of money  (23)   to the business by customers.
     A balance sheet may change from one Year to the next if, for example, a company sells one of its factories, if it  (24)  more money from its shareholders, if it repays some debt to the bank, or if it builds up its inventory of  (25)  goods.
     But whatever happens to the composition of the assets of the business, any overall change in as- set  (26)  is reflected in me balance sheet. There is one further  (27)  to be made. Although the principle of a balance sheet is to have assets on one side and liabilities on the other, the fact is that-especially for public companies-shareholders want to be able to see What their  (28)  in the company is worth.
     So a tradition bas  (29)  up which has meant that ’Creditors’ is actually moved to the assets side as a negative amount. Structuring the balance sheet like this is simply a matter of  (30)  There is no commercial reason for presenting it in this way.  [br]
选项 A、fact
B、point
C、idea
D、view
答案 B
解析
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