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

题目

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

相似考题

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

2.Paying an account payable increases liabilities and decreases assets()此题为判断题(对，错)。

3.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

4.The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.()此题为判断题(对，错)。

更多“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”相关问题

  • 第1题：

    Debts owed by a business are referred to as( )

    A. accounts receivables

    B. equities

    C. owner’s equity

    D. liabilities


    参考答案：D

  • 第2题：

    8 Which of the following statements about accounting concepts and conventions are correct?

    (1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

    (2) The substance over form. convention means that the economic substance of a transaction should be reflected in

    the financial statements, not necessarily its legal form.

    (3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

    realised.

    (4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

    in preparing financial statements.

    A 1 and 3

    B 2 and 3

    C 2 and 4

    D 1 and 4.


    正确答案：B

  • 第3题：

    The balance sheet is divided into ______ sections: ______.

    A．two.., assets and liabilities

    B．two.., incomes and expenditures

    C．three.., assets, liabilities and owner's equity

    D．three.., incomes, expenditures, and equity


    正确答案：C
    解析：the balance sheet资产负债表。expenditures支出，花费。

  • 第4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5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.


    正确答案：B
    解析：从女士的回答“insufficient liquidity can lead to the insolvency of a bank”，可知资金流动不足可导致银行破产。

  • 第6题：

    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.


    正确答案：A
    解析：根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner's equity"，A项未提及。

  • 第7题：

    "Balance Sheet" means the statement on which a bank's assets and liabilities are listed.

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：A
    解析：从文中第二句后半部分other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. 可以倒推出来。资产负债表外业务没有涉及资产和负债，那么资产负债表就应该包含资产和负债。on-and-off balance sheet资产负债表内外，balance sheet。

  • 第8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.


    正确答案：C
    解析：文章最后一段提到Suppose another company paid…a much higher amount for the land．如果是基于这样一个观点的话，这样一个资产负债表所反映的内容就要比实物要高出很多，由此可知这一观点的缺点在于，资产负债表不能精确的反映资产和负债的实际情况。

  • 第9题：

    A transfer of a bill of lading with the intention of passing the property in the goods ______ the rights and liabilities under the contract of carriage．

    A.transferred

    B.did not transfer

    C.recovered

    D.did not recovered


    正确答案：B

  • 第10题：

    翻译：The charterer shall indemnify the Owners against all consequences or liabilities that mayarise from the signing of bills of lading as presented to the extent that the terms or contents of such bills of lading impose or results in the imposition of more onerous liabilities upon the Owners than those assured by the Owners under this charter party


    正确答案:如果签发的提单的条款和内容加重了船东在本租约下的责任和义务，则承租人应保证船东免除在加重的限度内由于该提单所产生的一切后果和责任

  • 第11题：

    单选题
    In respect of the carrier’s liabilities，responsibilities，the rights and immunities in China Ocean Shipping Company Bill of Lading Clauses，（）shall be applied.
    A

    Hague Rules

    B

    Peking Adjustment Rules

    C

    SINOTIME

    D

    BALTIME


    正确答案： B
    解析： 暂无解析

  • 第12题：

    问答题
    翻译：The charterer shall indemnify the Owners against all consequences or liabilities that mayarise from the signing of bills of lading as presented to the extent that the terms or contents of such bills of lading impose or results in the imposition of more onerous liabilities upon the Owners than those assured by the Owners under this charter party

    正确答案： 如果签发的提单的条款和内容加重了船东在本租约下的责任和义务，则承租人应保证船东免除在加重的限度内由于该提单所产生的一切后果和责任
    解析： 暂无解析

  • 第13题：

    18 Which of the following statements about accounting ratios and their interpretation are correct?

    1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.

    2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.

    3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

    A 2 and 3 only

    B 1 and 3 only

    C 1 and 2 only

    D All three statements are correct


    正确答案：C

  • 第14题：

    (ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until

    30 April 2007 on Clint’s income tax and national insurance position.

    You are not required to prepare detailed calculations of his income tax or national insurance liabilities.

    (4 marks)


    正确答案：

    (ii) The implications of delaying the sale of the business
    The implications of delaying the sale of the business until 30 April would have been as follows:
    – Clint would have received an additional two months of profits amounting to ￡6,920 (￡20,760 x 1/3).
    – Clint’s trading income in 2006/07 would have been reduced by ￡13,015 (￡43,723 – ￡30,708), much of which
    would have been subject to income tax at 40%. His additional trading income in 2007/08 of ￡19,935 would all
    have been taxed at 10% and 22%.
    – Clint is entitled to the personal age allowance of ￡7,280 in both years. However, it is abated by ￡1 for every ￡2
    by which his total income exceeds ￡20,100. Once Clint’s total income exceeds ￡24,590 (￡20,100 + ((￡7,280
    – ￡5,035) x 2)), his personal allowance will be reduced to the standard amount of ￡5,035. Accordingly, the
    increased personal allowance would not be available in 2006/07 regardless of the year in which the business was
    sold. It is available in 2007/08 (although part of it is wasted) but would not have been if the sale of the business
    had been delayed.
    – Clint’s class 4 national insurance contributions in 2006/07 would have been reduced due to the fall in the level
    of his trading income. However, much of the saving would be at 1% only. Clint is not liable to class 4 national
    insurance contributions in 2007/08 as he is 65 at the start of the year.
    – Changing the date on which the business was sold would have had no effect on Clint’s class 2 liability as he is
    not required to make class 2 contributions once he is 65 years old.

  • 第15题：

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

    A assets ;

    B equities ;

    C liabilities


    参考答案:C

  • 第16题：

    Current liabilities may include the following items ______.

    A．taxes payable

    B．dividends payable

    C．accounts payable

    D．all of the above


    正确答案：D
    解析：文章第二段提到Current liabilities are those obligations...and dividends payable.流动负债是指在一年内到期的短期债务，包括应付税款、应付利息、应付账款等，所以，本题应选D项。

  • 第17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18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


    正确答案：B
    解析：企业的利润表反映的是企业在一定时间内经营成果(收入和支出)的报表。profit and loss statement损益表。A项是资产负债表内容。

  • 第19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.


    正确答案：D
    解析：文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。

  • 第20题：

    Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.

    A．debit

    B．credit

    C．assets

    D．liabilities


    正确答案：A
    解析：文章第二段提到exporter is asked to sign a…paid out under the bond。如果由银行出具保函，出口商需签订相应的赔偿保证书，这样银行才有权按照保函上的规定借记出口商账户。

  • 第21题：

    All liabilities in connection ______ the said damage ______ from the accident are to be for ship-owner's account．

    A.to／rising

    B.with／arising

    C.to／arising

    D.with／arised


    正确答案：B

  • 第22题：

    单选题
    All liabilities in connection（）the said damage（）from the accident are to be for ship-owner’s account.
    A

    to／rising

    B

    with／arising

    C

    to／arising

    D

    with／arised


    正确答案： C
    解析： 暂无解析

  • 第23题：

    单选题
    A transfer of a bill of lading with the intention of passing the property in the goods（）the rights and liabilities under the contract of carriage.
    A

    transferred

    B

    did not transfer

    C

    recovered

    D

    did not recovered


    正确答案： B
    解析： 暂无解析

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