网友您好, 请在下方输入框内输入要搜索的题目:

题目内容 (请给出正确答案)

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 Joss

B.Owner's equity.

C.Liabilities

D.Assets.


参考答案

更多 “ 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. ” 相关考题
考题 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

考题 The accounting equation may be expressed as( ) A. Assets = Equities - LiabilitiesB. Assets + Liabilities = Owner's EquityC. Assets = Revenues less LiabilitiesD. Assets - Liabilities = Owner's Equity

考题 Speaker A: Can you tell me the way to the library?Speaker B: Sure. Turn left at the next crossing.Speaker A: Is it on King Street?Speaker B:_________.A. That's all rightB. Yes. You can't miss itC. It's obviousD. Ok. Just do it

考题 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

考题 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

考题 (b) You are an audit manager with specific responsibility for reviewing other information in documents containingaudited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, aprivately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profitbefore tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealedthe following:(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’which is described as ‘other difference not recognized in income’. There is no further reference to thisamount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, whichis required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized inincome includes $4·5 million arising on the revaluation of investment properties’.The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have asignificant impact on Hegas’s financial position or its results of operations during 2005’.(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largestgenerators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Auditworking papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publiclyavailable information shows that there are seven international suppliers of hydro-electricity in Africa alone,which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Hegas for the year ended 31 March 2005. (10 marks)

考题 You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of CharteredCertified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows totalassets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary ofissues for your review:‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a valueof $25,000. The only audit evidence we have requested and obtained is a management representation stating thefollowing:(1) that the amount is owed to Pulp Co from Jarvis Co,(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and(3) that the balance is likely to be received six months after Pulp Co’s year end.The receivable was also outstanding at the last year end when an identical management representation was provided,and our working papers noted that because the balance was immaterial no further work was considered necessary.No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firmand we have verified that Pulp Co does not own any shares in Jarvis Co.’Required:(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co asat 31 January 2008:(i) Comment on the matters you should consider. (5 marks)

考题 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

考题 听力原文:M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A.Accounting basis.B.Cash basis accounting.C.Accounting control.D.The chart of accounts of a bank.

考题 听力原文:M: Would you please tell me where I can change the RMB Yuan back into US dollars?W: OK, just go to the Counter No. 16. They will do this for you.Q: Which counter can offer the service of reconversion for the customer?(19)A.Counter No.12.B.Counter No.6.C.Counter No.15.D.Counter No.16.

考题 - Can you please tell me about your responsibilities -() A、Yes. I’m glad to tell you that.B、Yes. My responsibilities are very important.C、Yes. I was in charge of the northwest region of China.

考题 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 听力原文:W: I wish to cash this cheque from U. S. A. , but the man in the next window told me to bring it here.M: Oh, yes. This is a personal cheque. We wouldn't be able to cash it for you until the proceeds are collected from the paying bank.Q: What does the man mean?(16)A.The woman can't get cash before the proceeds are collected.B.There is something wrong with the proceeds.C.The woman will be paid directly by the paying bank.D.The personal cheque can't be encashed over the counter.

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

考题 During a period of falling prices, which of the following inventory s generally results in the lowest balance sheet amount for inventory. () A.can not tell without more inationB.averageC.LIFOD.FIFO

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 "Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A.RightB.WrongC.Doesn't say

考题 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.

考题 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.

考题 Will you tell me something about your sister Kitty? ( ) A.Well,I know.B.Sure, what do you want to know?C.Exactly.D.That’s her secret.

考题 I'd like to know something about your life in Paris. ()A、You can tell me.B、I wonder if you can.C、I‘ll tell you.D、I wonder if you could.

考题 Excuse me, could you tell me the time?()A、You'd better buy a watch.B、It's three thirty by my watchC、Can you see the clock?D、It's late I think.

考题 问答题Q3: Do you have any experiences of business trips? Can you tell me something about one of them?

考题 问答题Can you tell me something about your studying?

考题 单选题I'd like to know something about your life in Paris. ()A You can tell me.B I wonder if you can.C I‘ll tell you.D I wonder if you could.

考题 单选题—Would you please tell me ______?—Yes. There’s a bank over there.A when can I exchange moneyB where can I exchange moneyC when I can exchange moneyD where I can exchange money

考题 单选题Can you tell me something about the tallying methods at your port?().A CertainB Be certainC SureD Be sure