首页
登录
职称英语
Read the article about the cash basic of accounting.Choose the best word to fil
Read the article about the cash basic of accounting.Choose the best word to fil
游客
2025-05-19
10
管理
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. [br]
选项
A、sell off
B、sold
C、is sold
D、was sold
答案
B
解析
只有填人sold整个句子才符合语法规则。
转载请注明原文地址:https://tihaiku.com/zcyy/4082919.html
相关试题推荐
Readthearticlebelowabouttheimportanceofwritingjobdescriptions.Choose
Readthearticlebelowabouttheimportanceofwritingjobdescriptions.Choose
Readthearticlebelowaboutjobinterviewsandthequestions.Foreachquestion
Readthearticlebelowaboutjobinterviewsandthequestions.Foreachquestion
Readthearticlebelowaboutjobinterviewsandthequestions.Foreachquestion
Readthearticlebelowaboutthefinancialrisks.Choosethebestsentencefrom
Readthethearticlebelowabouthoteltheft.Choosethebestwordtofilleach
Readthethearticlebelowabouthoteltheft.Choosethebestwordtofilleach
Readthethearticlebelowabouthoteltheft.Choosethebestwordtofilleach
Readthethearticlebelowabouthoteltheft.Choosethebestwordtofilleach
随机试题
Today,manypeoplearestarvingtodeath.Thereisashortageoffoodandth
HowtoChooseaCollege?I.Student-facultyratio—Thelowertheratios,themo
[originaltext]Thereismuchdiscussiontodayaboutwhethereconomicgrowthi
下列哪一类厅堂不需要布置耳光?()A.音乐厅 B.剧场 C.电影院 D
A. B. C. D.
在美国,一般来说,雇主对员工的健康管理多果取下列哪种策略()A.生活方式管理
投资建设项目管理环境可分为一般环境和具体环境,其中一般环境包括的外部条件有()
在教师与家长的关系上,下列观点正确的是() A.以教师为主,家长为
如果银行向一个处于并购过程中的公司提供可展期的短期贷款,由于期限短,不需要特别关
下列哪些是滴丸剂常用的脂溶性基质A.硬脂酸 B.单硬脂酸甘油酯 C.氢化植物
最新回复
(
0
)