The revenue, expense, and drawing accounts are ______ used in classifying and summarizing changes in capital during the accounting period.A．temporary accountsB．permanent accountsC．income summaryD．terminal accounts

题目

The revenue, expense, and drawing accounts are ______ used in classifying and summarizing changes in capital during the accounting period.

A．temporary accounts

B．permanent accounts

C．income summary

D．terminal accounts

相似考题

1.The "control points" in the work breakdown structure used for isolated assignments to work centers are referred to as:A.Work packages.B.Subtasks.C.Tasks.D.Code of accounts.E.Integration points.

2.The work breakdown structure, the work packages, and the company's accounting system are tied together through the:A . Code of accounts.B . Overhead rates.C . Budgeting system.D . Capital budgeting process.E . All of the above.

3.131 The work breakdown structure, the work packages, and the company's accounting system are tied together through the:A. Code of accounts.B. Overhead rates.C. Budgeting system.D. Capital budgeting process.E. All of the above

4.Managerial Reserves are:A.allowances to account for price changes that can occur over the life of a project.B.incentive fees paid to managers for good performance.C.funds used to offset poor cost or schedule estimates.D.accounts to allocate and maintain funds for contingency programsE.All of the above.

更多“The revenue, expense, and drawing accounts are ______ used in classifying and summarizing changes in capital during the accounting period.A．temporary accountsB．permanent accountsC．income summaryD．terminal accounts”相关问题

  • 第1题：

    13 The work breakdown structure, the work packages, and the company's accounting system are tied together through the:

    A. Code of accounts.

    B. Overhead rates.

    C. Budgeting system.

    D. Capital budgeting process.

    E. All of the above.


    正确答案：A

  • 第2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.


    正确答案：C
    解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。

  • 第3题：

    听力原文：The rate of interest on savings accounts is usually a little lower than that on deposit accounts.

    (5)

    A．There is a higher rate of interest on deposit account.

    B．There is a higher rate of interest on savings account.

    C．The rate of interest on deposit accounts is always much higher than that on savings accounts.

    D．The rate of interest on deposit accounts is usually much lower than that on savings accounts.


    正确答案：A
    解析：单句意思为“储蓄账户利率通常比定期存款利率低”。

  • 第4题：

    His monthly expense _________ 350 dollars.

    A、totals to

    B、amounts as

    C、adds up to

    D、accounts as


    参考答案：C

  • 第5题：

    ___ is the recording, classifying, summarizing and interpreting of financial events and transactions that affect a business firm.

    A.Accounting

    B.Marketing

    C.Financing

    D.Banking


    正确答案：A

  • 第6题：

    Your multitenant container database, CDB1, is running in ARCHIVELOG mode and has two pluggable databases, HR_PDB and ACCOUNTS_PDB. An RMAN backup exists for the database.You issue the command to open ACCOUNTS_PDB and find that the USERDATA.DBF data file for the default permanent tablespace USERDATA belonging to ACCOUNTS_PDB is corrupted.What should you do before executing the commands to restore and recover the data file in ACCOUNTS_PDB?（）

    A. Place CDB1 in the mount stage and then the USERDATA tablespace offline in ACCOUNTS_PDb.

    B. Place CDB1 in the mount stage and issue the ALTER PLUGGABLE DATABASE accounts_pdb CLOSE IMMEDIATE command.

    C. Issue the ALTER PLUGGABLE DATABASE accounts_pdb RESTRICTED command.

    D. Take the USERDATA tablespace offline in ACCOUNTS_PDb.


    参考答案：D

  • 第7题：

    On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )

    A. Uncollectible accounts expense for the year

    B. total of the accounts receivables written-off during the year

    C. total estimated uncollectible accounts as of the end of the year

    D. sum of all accounts that are past due.


    答案：B
    解析：题目翻译为：在资产负债表上，坏账准备的金额等于()
    A.本年度的坏账费用
    B.本年度应收账款冲销总额
    C.截至年底估计的坏账总额
    D.所有逾期账款的总和。
    坏帐准备在资产负债表里没有单独设立科目，是通过应收账款科目来体现的。坏账准备是应收账款的备抵账户，资产负债表中应收账款项目应根据所属各明细科目的期末借方余额合计数减去坏账准备后的金额填列。“坏账准备”科目，核算应收款项的坏账准备计提、转销等情况。企业当期计提的坏账准备应当计入资产减值损失。“坏账准备”科目的贷方登记当期计提的坏账准备金额，借方登记实际发生的坏账损失冲减的坏账准备金额，期末余额一般在贷方，反映企业已计提但尚未转销的坏账准备。坏账准备可按以下公式计算：当期应计提的坏账准备＝当期按应收款项计算应提坏账准备金-（或＋）“坏账准备”科目的借贷方（或借方）余额

  • 第8题：

    Revenue accounts are increased by credits.()


    正确答案：对

  • 第9题：

    Checking accounts differ （） saving accounts.

    Awith

    Bon

    Cbetween

    Dfrom


    D
    略

  • 第10题：

    Your multitenant container database, CDB1, is running in ARCHIVELOG mode and has two pluggable databases, HR_PDB and ACCOUNTS_PDB. An RMAN backup exists for the database. You issue the command to open ACCOUNTS_PDB and find that the USERDATA.DBF data file for the default permanent tablespace USERDATA belonging to ACCOUNTS_PDB is corrupted. What should you do before executing the commands to restore and recover the data file in ACCOUNTS_PDB?（）

    • A、Place CDB1 in the mount stage and then the USERDATA tablespace offline in ACCOUNTS_PDb.
    • B、Place CDB1 in the mount stage and issue the ALTER PLUGGABLE DATABASE accounts_pdb CLOSE IMMEDIATE command.
    • C、Issue the ALTER PLUGGABLE DATABASE accounts_pdb RESTRICTED command.
    • D、Take the USERDATA tablespace offline in ACCOUNTS_PDb.

    正确答案:D

  • 第11题：

    You have two database servers SEMP and SACCT. The database in the SEMP server maintains theemployee information and the database in the SACCT server maintains the accounts payable  information.The employees submit the expense reports to the accounts payable department. A user of the accountspayable database wants to extract the employee information from the database in the SEMP server for cross-verification.  Which schema object enables the user to access the information from the remote database（）

    • A、Cluster
    • B、Database link
    • C、Mapping table
    • D、Materialized view

    正确答案:B

  • 第12题：

    You need to design a migration path for migrating user accounts and mailboxes to the new environment. Which two actions should you perform？（）

    • A、Use the Migration Wizard to create and migrate mailboxes to Exchange Server 2003
    • B、Use Active Directory Users and Computers to move user accounts and mailboxes to the new environment
    • C、Use Microsoft Identity Integration Server （MIIS） to synchronize user accounts with the new environment
    • D、Use the Active Directory Migration Tool （ADMT） to clone user accounts in Active Directory
    • E、Use ClonePrincipal to migrate user accounts to the new environment

    正确答案:A,D

  • 第13题：

    During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()

    此题为判断题(对，错)。


    正确答案:错误

  • 第14题：

    PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.

    1.A. forB. afterC. up

    2.A. accurateB. simpleC. correct

    3.A. toB. atC. as

    4.A. whenB. whichC. what

    5.A. useB. is usedC. uses


    参考答案：子问题 1:B; 子问题 2:A; 子问题 3:B; 子问题 4:C; 子问题 5:A

  • 第15题：

    听力原文：They specialize in long-term savings accounts and usually lend money for mortgages.

    (5)

    A．They usually hold savings accounts.

    B．They have current accounts.

    C．They specialize in long-term savings accounts and mortgages.

    D．They deal in short-term savings accounts.


    正确答案：C
    解析：单句意思为“他们专门从事长期储蓄而且通常为他人提供抵押贷款。”

  • 第16题：

    Which of the following is NOT current asset()?

    A. accounts payable

    B. accounts receivable

    C. cash equivalents


    参考答案：B

  • 第17题：

    A correspondent bank may supply the following services to other commercial banks:A.keeping accounts,B.assisting in the sale or purchase of assets,C.providing information about capital markets

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：A
    解析：从文中第三句话Small banks may have 5 or 6 correspondent banks, which provide many services...可以看出。

  • 第18题：

    A capital expenditure results in a debit to ( )

    A. an expense account

    B. a capital account

    C. a liability account

    D. an asset account


    正确答案：D

  • 第19题：

    The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.()


    正确答案：错

  • 第20题：

    The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()


    正确答案：错

  • 第21题：

    You need to design an access control strategy for the financial data used by the accounting department. Your solution must meet business requirements. What should you do？（）

    • A、Modify the properties of the computer object named P_FS2 to enable the Trust computer for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt files
    • B、Modify the properties of all accounting department user accounts to enable the Account is trusted for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt files
    • C、Modify the properties of accounting department computers to enable the Trust computer for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2
    • D、Modify the properties of all administrator accounts in the forest to enable to Account is trusted for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2

    正确答案:A

  • 第22题：

    You have two database servers SEMP and SACCT. The database in the SEMP server maintains the employeeinformation and the database in the SACCT server maintains the accounts payable information. The employeessubmit the expense reports to the accounts payable department. A user of the accounts payable databasewants to extract the employee information from the database in the SEMP server for cross-verification.  Whichschema object enables the user to access the information from the remote database（）

    • A、Cluster
    • B、Database link
    • C、Mapping table
    • D、Materialized view

    正确答案:B

  • 第23题：

    You are designing a strategy for migrating the UNIX user accounts to Active Directory.  Which three actions should you perform？（）

    • A、 Import the user accounts as inetOrgPerson objects.
    • B、 Import the user accounts into Active Directory by using the Ldifde command-line tool.
    • C、 Export all user accounts from the UNIX servers to a text file.
    • D、 Export all user accounts and their passwords from the UNIX servers to a text file. Encrypt this file to achieve extra security.
    • E、 Assign random passwords to each user object， and securely distribute the password to the users.
    • F、 Create the same strong password for each user object， and require users to change their passwords at first logon.
    • G、 Instruct users to use the same name and password as they used on the UNIX servers.

    正确答案:B,C,F

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