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The balance sheet is divided into ______ sections: ______.
A．two.., assets and liabilities
B．two.., incomes and expenditures
C．three.., assets, liabilities and owner's equity
D．three.., incomes, expenditures, and equity
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更多 “ The balance sheet is divided into ______ sections: ______.A．two.., assets and liabilitiesB．two.., incomes and expendituresC．three.., assets, liabilities and owner's equityD．three.., incomes, expenditures, and equity ” 相关考题
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If the liabilities owed by a business total $300,000 and owners equity is equal to $300,000, then the assets also total $300,000.()
此题为判断题(对，错)。
考题
If the liabilities owed by a business total $500,000, then the assets also total $500,000.()
此题为判断题(对，错)。
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In which section of the balance sheet would Treasury Stock be reported?()
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Which of the following financial statements reports information as of a specific date? ()
A. income statementB. statement of owner's equityC. statement of cash flowsD. balance sheet
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The accounting equation may be expressed as( )
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16 Which of the following statements about accounting concepts and conventions are correct?(1) The entity concept requires that a business is treated as being separate from its owners.(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.(3) The prudence concept means that the lowest possible values should be applied to income and assets and thehighest possible values to expenses and liabilities.(4) The money measurement concept means that only assets capable of being reliably measured in monetary termscan be included in the balance sheet of a business.A 1 and 2B 2 and 3C 3 and 4D 1 and 4
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5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
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12 Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.A 1 and 2B 2 and 4C 3 and 4D 1 and 3
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17 Which of the following statements are correct?(1) All non-current assets must be depreciated.(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.A 1 and 2B 2 and 3C 3 and 4D 1 and 4
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Current _______ are those debts that must be paid within the year.
A assets ;B equities ;C liabilities
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On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.(46)A．short-termB．currentC．circulatingD．futures
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Repayment of the term loan relies onA．the net inflow of future funds of the assets financedB．the net outflow of the future funds of the assets financedC．the total assets of the borrowing firmD．the total liabilities of the borrowing firm
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Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.A．long-term trustB．long-term liabilitiesC．current liabilitiesD．current investment
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听力原文：M: If a bank has inadequate liquidity, what would happen?W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.Q: What would lead to a bank's insolvency?(14)A．Adequate liquidity.B．Insufficient liquidity.C．Increasing liabilities.D．Converting assets.
考题
The accounting equation shows the relationship among ______.A．assets, liabilities and investor's yieldB．assets, liabilities and owner's equityC．capital, liabilities and profitsD．capital, costs and profits
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听力原文：M: Can you tell me something about a balance sheet?W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.Q: Which of the following is not a section of a balance sheet?(15)A．Profit and JossB．Owner's equity.C．LiabilitiesD．Assets.
考题
A profit and loss statement indicates the company's ______.A．assets and liabilities at a particular point in timeB．revenues and expenses for a specific period of timeC．financial resources at a particular point in timeD．performance at a particular point in time
考题
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
考题
"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say
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By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together.
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What does an asset mean on the balance sheet?A．It means all the assets recorded in a period of time.B．It means the sum of all the individual asset amounts added over time.C．It means the individual dollar amount.D．It means accounting information expressed in special terms.
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What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?A．He simply adds all the amounts together.B．He puts the assets and liabilities on the balance sheet objectively.C．He makes restatement if the value of money depreciates.D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
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What is the short-coming of the concept?A．The accountant has to restate the assets and liabilities on the balance sheet.B．It is difficult to compare the balance sheets of different companies.C．The balance sheet can not reflect the precise worth of the assets and liabilities.D．Another company will not decide whether to buy the piece of land.
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单选题A maritime lien may be placed against（）.A
any assets that a ship's owner may haveB
a vessel，cargo，or freightC
objects that are fixed and immovable，such as wharvesD
the vessel only
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问答题Practice 9 In an equitable society, everyone will have the same opportunities to pursue a life of their choosing, whether this in terms of acquiring an education, obtaining credit, finding a job or participating in the public debate, regardless of their country of birth, the wealth and social status of their parents, or their gender, race, caste, ethnicity or social class. The distribution of income, education levels, wealth and other assets will typically be uneven even in an equitable society, because people differ in the effort they make, how they choose to spend their time, in their desire to bear risks, or in the way they process information. But everyone should have the opportunity to make the most of their talents and energies. When they do so, it is not only good and just and fair for the individual, it is good for the society as a whole, because equity and growth are, in the long run, complementary. Equity is not the same as equality. This year’s World Development Report, focuses on equity. And I’m following the usage of equity in that report that was just issued where equity is defined as equality of opportunities, where opportunities are the factors that make it possible for people to generate a certain income and achieve a certain level of well-being. Note that this is not the same as equality in income. Inequality of incomes is not only acceptable, but it may even be desirable for the incentives it provides for people to do well. But inequalities in opportunity not only harm the individual but can retard growth.
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