Current liabilities may include the following items ______.A．taxes payableB．dividends payableC．accounts payableD．all of the above

题目

Current liabilities may include the following items ______.

A．taxes payable

B．dividends payable

C．accounts payable

D．all of the above

相似考题

1.Cost management includes processes that are required to maintain financial control of projects. These processes may include:A . economic evaluationB . cost estimatingC . cost forecastingD . B and CE . All of the above.

2.Risks include the following types:A Business riskB pure riskC Insurable riskD A and BE All of the above.

3.Quick ratio is calculated by dividing current assets by current liabilities.()此题为判断题(对，错)。

4.The behavioral responsibilities of a project manager may also include dealing with:A . The publicB . Regulatory personnelC . The legal environmentD . Environmental issuesE . All of the above

更多“Current liabilities may include the following items ______.A．taxes payableB．dividends payableC．accounts payableD．all of the above”相关问题

  • 第1题：

    17 The behavioral responsibilities of a project manager may also include dealing with:

    A. The public

    B Regulatory personnel

    C. The legal environment

    D. Environmental issues

    E. All of the above


    正确答案：E

  • 第2题：

    15 Risks include the following types:

    A. Business risk

    B. pure risk

    C. Insurable risk

    D. A and B

    E. All of the above


    正确答案：E

  • 第3题：

    (iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

    coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

    The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

    as to how to treat this offer in the financial statements for the year ended 31 May 2006.

    (5 marks)

    Required:

    Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

    31 May 2006.

    (The mark allocation is shown against each of the above items)


    正确答案：
    (iv) Car accessories
    An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
    Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
    a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
    of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
    accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
    an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
    cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
    not be grossed up to include the value of the accessories.

  • 第4题：

    A bank's liquid assets include following items except ______.

    A．notes, coins and bullion

    B．current balances with central and other banks

    C．money at call and short notice

    D．bank's premises


    正确答案：D
    解析：商业银行流动资产(1iquid asset)主要包括：现金、在中央银行和其他银行存放的活期存款、短期通知放款、货币市场存款、存款单；政府及其他可交易的有价证券；国库券、商业汇票及其他汇票；金银块。银行房地产(bank's premises)是固定资产。

  • 第5题：

    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


    正确答案：C
    解析：流动负债期限短，需要流动资产偿还。current assets流动资产。current liabilities流动负债。current investment短期投资。long-terrn trust长期信托。long-term liabilities长期负债。be due应付的，到期的。be paid out of用…支付。

  • 第6题：

    Which of the following statements is true? Accounts payable are ______.

    A．debts owed to suppliers

    B．related to purchases of goods on an open account

    C．current liabilities

    D．all of the above


    正确答案：D
    解析：文章第三段提到Accounts payable are debts...on an open account.本题是关于应付账款的表述，应付账款是企业欠供应商的债务，是由于购买商品时进行赊销而形成的应付账款，应付账款属于短期流动债务。

  • 第7题：

    You executed the following commands:Which statement is correct regarding the above statistics collection on the SH.CUSTOMERS table in the above session?()

    A. The statistics are stored in the pending statistics table in the data dictionary.

    B. The statistics are treated as the current statistics by the optimizer for all sessions.

    C. The statistics are treated as the current statistics by the optimizer for the current sessions only.

    D. The statistics are temporary and used by the optimizer for all sessions until this session terminates.


    参考答案：A

  • 第8题：

    Which one of the following items may be added to a password stored in MD5 to make it more secure？（）

    • A、Ciphertext
    • B、Salt
    • C、Cryptotext
    • D、Rainbow table

    正确答案:B

  • 第9题：

    单选题
    Safe welding practice requires （）
    A

    checking the area for items that may catch fire

    B

    that a fire watch be posted

    C

    checking for the explosive gases

    D

    all of the above


    正确答案： B
    解析： 暂无解析

  • 第10题：

    单选题
    Which of the following conditions may contribute to the formation of deposits on the blades of the turbocharger turbine?（）
    A

    Poor combustion

    B

    High cylinder oil consumption

    C

    Leaking exhaust valves

    D

    All of the above


    正确答案： B
    解析： 暂无解析

  • 第11题：

    单选题
    Which of the following statement（s）is/are TRUE regarding a twin pedestal crane set（）.
    A

    The cranes may be operated independently

    B

    The cranes may be interconnected for twin operation

    C

    When twinned，the crane rotation on the foundation assembly is unlimited

    D

    All of the above


    正确答案： B
    解析： 暂无解析

  • 第12题：

    单选题
    When steering on autopilot which of the following input conditions may NOT have an effect on the control of the steering gear（）.
    A

    Non-follow-up

    B

    Rudder adjustment

    C

    Weather adjustment

    D

    All the above may be activated


    正确答案： A
    解析： 暂无解析

  • 第13题：

    99 The behavioral responsibilities of a project manager may also include dealing with:

    A. The public

    B. Regulatory personnel

    C. The legal environment

    D. Environmental issues

    E. All of the above


    正确答案：E

  • 第14题：

    The accounting equation may be expressed as( )

    A. Assets = Equities - Liabilities

    B. Assets + Liabilities = Owner's Equity

    C. Assets = Revenues less Liabilities

    D. Assets - Liabilities = Owner's Equity


    参考答案：D

  • 第15题：

    21 Which of the following items must be disclosed in a company’s published financial statements?

    1 Authorised share capital

    2 Movements in reserves

    3 Finance costs

    4 Movements in non-current assets

    A 1, 2 and 3 only

    B 1, 2 and 4 only

    C 2, 3 and 4 only

    D All four items


    正确答案：D

  • 第16题：

    Current _______ are those debts that must be paid within the year.

    A assets ;

    B equities ;

    C liabilities


    参考答案:C

  • 第17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


    正确答案：B
    解析：liquidation意思是“清算”，其他几个词的意思都是“计算”；此处考查了经济学术语“清算”。

  • 第18题：

    Which of the following measures a company’s ability to pay its current liabilities ().

    A.number of times interest charges earned

    B.inventory turnover

    C.earnings per share

    D.current ratio


    正确答案：D

  • 第19题：

    When steering by hand，which of the following may be a functional input to the steering gear as a result of turning the wheel ________．

    A.Non-follow-up

    B.Rudder adjustment

    C.Weather adjustment

    D.All the above may be activated


    正确答案：A

  • 第20题：

    单选题
    Possible phase relationships between voltage and current in an alternating current circuit include which of the following conditions?（）
    A

    Current and voltage may be in phase

    B

    Current may lead the voltage

    C

    Current may lag the voltage

    D

    All of the above


    正确答案： D
    解析： 暂无解析

  • 第21题：

    单选题
    A fire may be spread by which of the following means?（）
    A

    Conduction of heat to adjacent surfaces

    B

    Direct radiation

    C

    Convection

    D

    All of the above


    正确答案： D
    解析： 暂无解析

  • 第22题：

    单选题
    Which of the following problems may occur if the clearance between a piston and cylinder liner is insufficient?（）
    A

    Excessive wear

    B

    Scuffing of the liner

    C

    Piston seizure

    D

    All of the above


    正确答案： C
    解析： 暂无解析

  • 第23题：

    单选题
    Which of the following may take place if the clearance of the main bearings are excessive?（）
    A

    bearing knocks

    B

    dropping of pressure of LO

    C

    noises

    D

    all the above


    正确答案： D
    解析： 暂无解析

相关内容