13 Which of the following correctly describes the imprest system for operating petty cash?AA All expenditure out of petty cash must be supported by a properly authorised voucher.B A regular equal amount of cash is transferred into petty cash.C The exact a
题目
13 Which of the following correctly describes the imprest system for operating petty cash?
A
A All expenditure out of petty cash must be supported by a properly authorised voucher.
B A regular equal amount of cash is transferred into petty cash.
C The exact amount of expenditure out of petty cash is reimbursed at intervals.
D A budget is fixed for a period which petty cash expenditure must not exceed.
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更多“13 Which of the following correctly describes the imprest system for operating petty cash?AA All expenditure out of petty cash must be supported by a properly authorised voucher.B A regular equal amount of cash is transferred into petty cash.C The exact a”相关问题
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第1题：
Which of the following should not be considered cash by an accountant? ( )A. coins
B. bank checking accounts
C. postage stamps
D. Petty cash funds
参考答案：C
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第2题：
(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.
(10 marks)
正确答案：
(b) Financial statement ratios can provide useful measures of liquidity but an analysis of the information in the cash flow
statement, particularly cash flow generated from operations, can provide specific insights into the liquidity of Warrburt. It is
important to look at the generation of cash and its efficient usage. An entity must generate cash from trading activity in order
to avoid the constant raising of funds from non-trading sources. The ‘quality of the profits’ is a measure of an entity’s ability
to do this. The statement of cash flow shows that the company has generated cash in the period despite sustaining a
significant loss ($92m cash flow but $21m loss). The problem is the fact that the entity will not be able to sustain this level
of cash generation if losses continue.
An important measure of cash flow is the comparison of the cash from operating activity to current liabilities. In the case of
Warrburt, this is $92m as compared to $155m. Thus the cash flow has not covered the current liabilities.
Operating cash flow ($92 million) determines the extent to which Warrburt has generated sufficient funds to repay loans,
maintain operating capability, pay dividends and make new investments without external financing. Operating cash flow
appears to be healthy, partially through the release of cash from working capital. This cash flow has been used to pay
contributions to the pension scheme, pay finance costs and income taxes. These uses of cash generated would be normal for
any entity. However, the release of working capital has also financed in part the investing activities of the entity which includes
the purchase of an associate and property, plant and equipment. The investing activities show a net cash outflow of
$43 million which has been financed partly out of working capital, partly from the sale of PPE and AFS financial assets and
partly out of cash generated from operations which include changes in working capital. It seems also that the issue of share
capital has been utilised to repay the long term borrowings and pay dividends. Also a significant amount of cash has been
raised through selling AFS investments. This may not continue in the future as it will depend on the liquidity of the market.
This action seems to indicate that the long term borrowings have effectively been ‘capitalised’. The main issue raised by the
cash flow statement is the use of working capital to partially finance investing activities. However, the working capital ratio
and liquidity ratios are still quite healthy but these ratios will deteriorate if the trend continues. -
第3题：
听力原文：W: Then certified checks, cashier's and cash letters of credit are "all variants of demand deposits.
M: Yes, that's right.
Q: Which of the following is not one form. of demand deposits?
(13)
A．Cashier's.
B．Savings certificate.
C．Cash letters of credit.
D．Certified cheeks.
正确答案：B
解析：女士谈到活期存款时提到了"certified checks"、"cashier's"、"cash letters of credit"，但没有提及"savings certificate"。 -
第4题：
Which of the following is not among the generally accepted accounting principles?
A．Cash basis.
B．Prudence.
C．Consistency.
D．Going concern.
正确答案：A
解析：被广泛接受的会计原则包括谨慎性原则(prudence)、一致性原则(consistency)、持续关注原则(going concern)等，货币计量基础是会计假设，非会计原则。 -
第5题：
Which of the following is NOT current asset()?A. accounts payable
B. accounts receivable
C. cash equivalents
参考答案：B
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第6题：
Cash dividends are usually not paid on which of the following?
A. class B common stock
B. preferred stock
C. treasury stock
D. class A common stock
正确答案：C
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第7题：
Cash investments made by the owner to the business are reported on the statement of cash flows in the
A. financing activities section
B. investing activities section
C. operating activities section
D. supplemental statement
正确答案：A
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第8题：
Where payment of the hire is to be made in cash，the Charterer is not considered to have paid unless what the Shipowner receives is ______.
A.the equivalent of cash or as good as cash
B.greater than the specified amount of cash
C.less than the specified amount of cash
D.anything that Charterer likes to offer
正确答案：A
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第9题：
资料：To：Sherry Linton
From：Melanie Jury
Date：15 July
Subject：Purchase orders
Please note that a purchase order （copy attached） must be completed for all purchases over 50 USD.
Complete purchase orders should be passed to Christine Hantke to agree terms of payment with the supplier, and then sent to the Manchester office for final approval.
Purchase orders under 50 USD can be paid for from the petty cash account.
Many thanks for your co-operation.
MJ
Which of the following is NOT a step that should be completed before making a purchase over 50 USD?A.Getting the approval from the Manchester office.
B.Passing the order to Christine Hantke.
C.Using the petty cash account.
D.Completing a purchase order.答案：C解析：本题的问题是“下列哪一项不是采购超过50美元的物品前应该完成的步骤？”选项A意为“获得曼彻斯特办事处的批准”；选项B意为“将订单交给Christine Hantke”；选项C意为“使用小额现金账户”；选项D意为“完成采购订单”。根据主题句可知，A、B、D三个选项均有涉及，选项C“使用零用现金账户”是支付50美元以下的采购物品的，故符合题意。 -
第10题：
Sorrysir，“我们只收现金.”汉译英是（）。
- A、we only accept cash.
- B、we don’t accept cash.
- C、we only accept credit card.
- D、we only accept check.
正确答案:A -
第11题：
单选题Then I remembered how often I, too, had been indifferent to the grandeur of each day, _____ preoccupied with petty and sometimes even mean concerns to respond to the splendor of it all.Aso
Btoo
Cvery
Dhow
正确答案： B解析：
句意：我想起自己平常也太过于沉湎于日常的琐碎俗物中，以至于对身边的美景漠然视之，毫无反应。本句考查too…to结构，太……以至于不能。 -
第12题：
问答题简述PETTY-CLARK定理？正确答案： 随着经济发展，人均国民收入水平提高，劳动力在一、二、三次产业中的比重，表现出由第一产业向第二产业，再由第二产业向第三产业转移的趋势。之所以会发生这种变化，主要是因为在经济发展过程中各产业之间的人均收入存在着差异的缘故。解析： 暂无解析 -
第13题：
The phrase “make serious cash off all the consumers” (Paragraph 2) means “_________ ”
A． make consumers deposit all their money into bank
B． cause the consumers to use up all their money
C． make all the consumers cash their money' in the bank
D． make a careful plan to attract as many consumers as possible
正确答案：D
语义理解题。文章第二段告诉我们，生态和探险盖目的旅游中最时髦的词，这个行业里的商人知道他们可以从顾客身上获取大量的利润。这些顾客选择户外不是出于冒险的天性，而仅仅为了一场别出心裁的鸡尾酒会。因此正确答案是D(精心计划以招揽更多的顾客)。选项A(使顾客把所有的钱都存进银行)、选项B(让顾客花光所有的钱)和选项C(让所有顾客在银行把钱兑换)都不合题意。 -
第14题：
2 The draft financial statements of Choctaw, a limited liability company, for the year ended 31 December 2004 showed
a profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 was
included in the balance sheet.
In subsequent checking the following errors were found:
(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on the
reducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.
Relevant figures:
Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000
(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.
No receivable balance had been recognised when the rent fell due and no entries had been made in the petty
cash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,
which is $1,200 less than the actual balance in the box.
(c) Bad debts totalling $8,400 are to be written off.
(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at
31 December 2003, had not been brought down at 1 January 2004.
(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.
The figures were:
$
Discount allowed 380
Discount received 290
After the necessary entries, the suspense account balanced.
Required:
Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing the
necessary adjustments to the profit.
(10 marks)
正确答案：
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第15题：
听力原文：The holder of credit card can buy goods against the card at any shop that has joined the scheme without cash.
(9)
A．The credit card can be used at any shop without paying cash.
B．The credit card can he used at any appointed shop together with cash.
C．The credit card can be used at any appointed shop without paying cash.
D．The credit card can be used to withdraw any amount of cash.
正确答案：C
解析：单句意思为“此信用证的持有者可以在任何一家加盟的商店用此卡购物而无需用现金。” -
第16题：
听力原文： We will live in a society when cash no longer exists. Instead, "cash" would be electronic, as in bank-card systems. Notes and coins would be abandoned. Its benefits would be profound and fundamental. Theft of cash would become impossible. Bank robberies and cash-register robberies would cease to occur. Urban streets would become safe. Retail shops in once dangerous areas could operate in safety. Neighborhoods would improve.
National electronic-money system would operate as a debit-card system. Each individual's money would be held in his money-system account. A transaction would affect an instant transfer of money from his account to that of another account holder. Only cash would be supplanted by electronic money. Credit card and automatic-teller-machine system would not necessarily change, although you could no longer obtain cash at ATMs.
27. In future, what kind of form. will the money be?
28.According to the passage, why would the neighborhoods improve?
29.What make(s) it possible to divorce money from evil?
30.According to the passage, which of the following statements is false?
(27)
A．cash
B．notes and coins
C．recorded electronic funds-transfer system
D．paper gold
正确答案：C
解析：录音原文提到We will live in a society…would be electronic，as in bank-card systems． -
第17题：
Which of the following should be considered cash by an accountant.()A.postage stamps
B.coins
C.bank checking accounts
D.Petty cash funds
E.IOU(I owe you)
正确答案：BCD
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第18题：
The statement of cash flows consists of an operating section, an income section, and an equity section.()
正确答案：错
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第19题：
The Company wi1l reimburse an officer/petty officer against app1ication to cover petty expenses incurred by him during joining/repatriation per tenure，plus actual visa fees，airport tax and hotel accommodation (if any，out of your own country of residence)，transit ports/towns/waiting time included.
A.pay the expense to
B.recover the expense from
C.set off the expense with
D.reclaim the expense from
正确答案：A
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第20题：
资料：To：Sherry Linton
From：Melanie Jury
Date：15 July
Subject：Purchase orders
Please note that a purchase order （copy attached） must be completed for all purchases over 50 USD.
Complete purchase orders should be passed to Christine Hantke to agree terms of payment with the supplier, and then sent to the Manchester office for final approval.
Purchase orders under 50 USD can be paid for from the petty cash account.
Many thanks for your co-operation.
MJ
What type of document is this?A.A memo
B.A minutes
C.An announcement
D.A notice答案：D解析：本题的问题是“本文的文体是什么？”选项A意为“备忘录”；选项B意为“会议记录”；选项C意为“公告”；选项D意为“通知”。根据主题句可知，这是一封通知邮件，故选项D更符合题意。 -
第21题：
资料：To：Sherry Linton
From：Melanie Jury
Date：15 July
Subject：Purchase orders
Please note that a purchase order （copy attached） must be completed for all purchases over 50 USD.
Complete purchase orders should be passed to Christine Hantke to agree terms of payment with the supplier, and then sent to the Manchester office for final approval.
Purchase orders under 50 USD can be paid for from the petty cash account.
Many thanks for your co-operation.
MJ
What does “MJ” at last stand for?A.Michal Jackson
B.Many joy
C.A kind of greeting
D.The initials of Melanie Jury.答案：D解析：本题的问题是“结尾处的MJ代表什么？”选项A意为“米歇尔杰克逊”；选项B意为“很多快乐”；选项C意为“一种问候”；选项D意为“Melanie Jury的首字母”。根据主题句可知，这是一封来自Melanie Jury的通知邮件，结尾处的MJ应该是落款，即作者名字缩写。 -
第22题：
单选题请阅读 Passage 1,完成第21~25小题。Passage 1Why has crime in the U.S. declined so dramatically since the 1990s?Economists and sociologists have offered a bounty of reasons, including more police, more security technology, more economic growth, more immigration, more imprisonment, and so on.The real answer is almost certainly a combination of these factors, rather than one of them to the exclusion of the rest. But a new paper adds a surprising variable to the mix. What if the decline of crime in America started with the decline of cash?Cash is critical to the health of an underground economy, because it's anonymous, nearly untraceable, and easily stolen. This makes it the lifeblood of the black market.But Americans are rapidly abandoning cash thanks to credit cards, debit cards, and mobile payments. Half a century ago, cash was used in 80 percent of U.S. payments. Now that figure is about 50 percent, according to researchers.In the 1980s, the federal government switched from paper money to electronic benefit transfers. They didn't switch all at once. They switched one county at a time within states. This created a kind of randomly controlled environment for the researchers, who studied Missouri's counties to establish whether the areas that switched from welfare cash to electronic transfers saw a concurrent decline in crime.The results were striking: The shift away from cash was associated with a sigpificant decrease in the overall crime rate and the specific offenses of burglary and assault in Missouri and a decline in arrests. In other words, the counties saw a decline in specific crimes when they switched away from cash welfare.Perhaps most interestingly, they found that the switch to electronic transfers reduced robbery but not rape, suggesting that the move away from cash only had an impact on crime related to getting and spending cash.The move toward cashlessness in the U.S. continues quickly. Google now lets you attach money to emails to send to friends, which means that for some shoppers, pulling out your credit card could become as rare as finding exact change in your coin purse. It might seem absurd to imagine Visa, Square, and Google Wallet as crime-fighting technologies. But with a better understanding of how cash's availability affects crime, perhaps the government should consider killing more than just the penny.Which of the following would be the most appropriate title for this text?AWhy has Crime in America Declined since the 1990s
BHow the Decline of Cash Makes America a Safer Country
CThe Impacts of the Decline of Cash in America
DThe Relations between Cash and Crime
正确答案： A解析： -
第23题：
单选题Where payment of the hire is to be made in cash，the Charterer is not considered to have paid unless what the Shipowner receives is（）.Athe equivalent of cash or as good as cash
Bgreater than the specified amount of cash
Cless than the specified amount of cash
Danything that Charterer likes to offer
正确答案： C解析： 暂无解析