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 trust
B.long-term liabilities
C.current liabilities
D.current investment
第1题:
A assets ;
B equities ;
C liabilities
第2题:
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-term
B.current
C.circulating
D.futures
第3题:
Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.
(46)
A.calculation
B.liquidation
C.counting
D.account
第4题:
The accounting equation shows the relationship among ______.
A.assets, liabilities and investor's yield
B.assets, liabilities and owner's equity
C.capital, liabilities and profits
D.capital, costs and profits
第5题:
A.short-term investments
B.receivables
C.property, plant and equipment
D.inventories
E.intangible assets
F.cash
第6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.
第7题:
For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.()
第8题:
If you do NOT understand the course or intention of an approaching vessel you should sound ___________.
A.one short blast
B.one prolonged blast
C.not less than five short blasts
D.not less than five prolonged blasts
第9题:
第10题:
第11题:
There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action. When we complete each step of our goals ,().
第12题:
two years
long-term goals
current activities
the goals that have been completed
第13题:
单句理解
听力原文:For one full year when the full principal plus interest is paid together, compound interest and simple interest yield the same dollar amount.
(1)
A.If the time period of the loan is one year, the simple interest and compound interest are the same.
B.If the time period of the loan is the same, the simple interest and compound interest are the same.
C.When the full principal plus interest is paid together, compound interest and simple interest are of the same dollar amount.
D.When the full principal plus interest is paid together, compound interest and simple interest are not of the same dollar amount.
第14题:
此题为判断题(对,错)。
第15题:
The following statements concerning long-term debt are true except that ______.
A.long-term debt is a liability of a period longer than one year
B.long-term debts are paid in installments
C.despite of different payment plans, long-term debts are never classified as current liabilities
D.the loan borrowed by the company is a typical example of long-term debt
第16题:
The actual marketing for new issues ______.
A.is usually done by investment bankers indirectly to the public
B.is, most of the time, done by the companies directly to the public
C.is never done by the companies directly to the public
D.is usually done by the investment banker directly to the public
第17题:
A profit and loss statement indicates the company's ______.
A.assets and liabilities at a particular point in time
B.revenues and expenses for a specific period of time
C.financial resources at a particular point in time
D.performance at a particular point in time
第18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.
第19题:
Current liabilities are( )
A. due, but not receivable for more than one year
B. due, but not payable for more than one year
C. due and receivable within one year
D. due and payable within one year
第20题:
第21题:
第22题:
There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action. Our long-term goals mean a lot().
第23题:
that
for
to work out
such