By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together.
题目
By what means does a business measure the worth of assets and liabilities?
A．The monetary unit.
B．Dollar.
C．The value of the monetary unit.
D．The sum of all the individual amounts added together.
相似考题
更多“By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together.”相关问题
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第1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
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第2题：
听力原文：W: What's the value of US dollars now?
M: It's inflated and is losing value against Euro and RMB, while RMB is depreciated against Euro.
Q: What does the man think of the US dollars?
(14)
A．The Euro's value remains unchanged.
B．The value of US dollars has changed a lot.
C．The American currency is losing value.
D．The RMB is increasing in value.
正确答案：C
解析：对话中男士认为美元相对欧元和人民币在贬值，尽管人民币相对欧元贬值。 -
第3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
正确答案：B
解析：会计等式(accounting equation)：资产=负债+所有者权益。investor's yield投资者的收益。assets, liabilities and owner's equity分别是指：资产、负债、所有者权益。 -
第4题：
短文理解
听力原文： Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.
21. What does spot transaction mean?
22.When are the spot transaction settled?
23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?
(21)
A．It means that at any time you can buy currency of one country for another currency.
B．It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.
C．It means that any kind of currency can be bought at any time for another currency.
D．It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.
正确答案：B
解析：录音原文提到Spot transaction means…can be bought for a fixed sum in the currency of another country.现汇交易意味着一国货币可按照现行汇率确定的数额随时兑换固定数额的他国货币。 -
第5题：
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.
(46)
A．profit
B．capital
C．income
D．cash
正确答案：B
解析：资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner's equity。 -
第6题：
What is the stable-monetary-unit concept?
A．It is the prime means of measuring assets.
B．It is the common denominator in business transactions.
C．It is an orderly basis for handling account balances to produce the financial statements.
D．It is monetary terms in accounting information.
正确答案：C
解析：文章第一段最后一句提到The stable—monetary—unit concept provides…produce the financial statements．货币计量单位的理念，使处理账户余额，生成财务报表能够有序进行。 -
第7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8题：
All of the following statements about nonverbal communication are true EXCEPT_______.A.The gesture of nodding means "Yes" in all cultures.
B.Nonverbal signs can be used as a means of substituting for verbal communication
C.The handshake is the most common touching behavior. of greeting business people
D.In western countries, personal space is highly valued
正确答案：A
解析：本句参考译文：以下陈述除了哪一项其余均正确?【知识点来源：Unit 2】本题考查你对非言语交际的理解。选项“The gesture of nodding means ‘Yes’ in all cultures."可译为：在所有文化中人们都用点头表示同意。此项陈述与事实不符，例如：印度人用点头表示不同意。请看其余选项参考译文：The handshake is the most common touching behavior. of greeting business people.握手是商务人士见面问候时最普遍的身体接触行为。Nonverbal signs can be used as a meansof substituting for verbal communication.非言语符号可以作为替代言语交际的一种方式。In western countries, personal space is highly valued.西方国家非常重视人际距离。
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第9题：
共用题干
Price Planning
A price represents the value of goods or service for both the seller and the buyer. Price planning is the
systematic decision made by an organization after regarding all aspects of pricing.
The value of goods or service can involve both tangible and intangible marketing factors.An example of
a tangible marketing factor is the cost savings_(46).An example of an intangible marketin
factor is a consumer's pride in the ownership of a Lamborghini rather than another brand of automobile.To
make a deal,both the buyer and seller must feel that the price of goods or service provides an equitable
value.To the buyer,the payment of a price reduces purchasing power_________(47).To the seller,
receipt of a price is a source of revenue and an important determinant of sales and profit levels.
Many words are substitutes for the term price:admission fee,membership fee,rate,tuition,service charge,
donation,rent,salary,interest,retainer,and assessment.No matter what it is called,________(48):mone-
tary and non-monetary charges,discounts,handling and shipping fees,credit charges and other forms of inter-
est,and late-payment penalties. A non-price exchange would be selling a new iron for 10 books of trading
stamps or an airline offering tickets as payment for advertising space and time.Monetary and non-monetary ex-
change may be combined.This is common with automobiles,________(49).This combination allows a re-
duction in the monetary price.
From a broader perspective,price is the mechanism for allocating goods and services among potential
purchasers and for ensuring competition among sellers in an open market economy.If there is an excess of de-
mand over supply,prices are usually bid up by consumers.If there is an excess of supply over demand,
_________ (50)._________(48)
A:a price contains all the connotation of other terms of purchase
B:obtained by the purchase of a new bottling machine by a soda manufacturer
C:where the consumer gives the seller money plus a trade-in
D:available for other items
E:prices are usually reduced by sellers
F: price means what one pays for what he wants答案：A解析：这个由obtained起始的过去分词短语是定语，说明cost savings是如何获得的。
available for other items这个形容词短语修饰前面的名词purchasing power。
这里需填人的是句子的主句。空后列举的内容是对选项A中other terms of purchase的 说明，两者照应得很好。
这里填人的where从句是定语从句，它的先行词是automobiles，意思是“汽车买卖”。
这句的结构和前一句完全一样，讲的是买卖中供过于求的情况。 -
第10题：
What does the writer mean by saying“it is a maxim more often repeated than observed”in Line 3 to 4，Paragraph 1？( )A.The maxim functions well in all cases
B.The maxim does not function at all
C.The maxim functions more at surface value
D.The maxim does not work much in reality答案：D解析：
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第11题：
Monetary rule 货币规则
正确答案: 货币规则是货币主义经济学最重要的教条。它宣称最好的货币政策是将货币供应的增长率固定在一个水平上，不论经济景气与否，都应维持不变。 -
第12题：
Monetary base
正确答案:即货币基础或基础货币、高能货币。指商业银行的储备总额加上非银行部门持有的货币。 -
第13题：
Why should banks need to establish formal operating procedures?
A．The supervisory authorities require them to do so.
B．The shareholders expect a reasonable return on their investment.
C．The banks have to keep safe large volume of monetary items raised from all sources.
D．The banks engage in a large volume and variety of transactions.
正确答案：C
解析：文章第一段提到Banking organizations have custody of large volume...individual discretion rigorous system of internal control. 银行监管大量的货币项目，如果管理不慎，这些monetary items就会遭到破坏，所以就需要建立一套完整的操作程序。因而C选项符合题意。 -
第14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15题：
对话理解
听力原文：W: What kind of monetary policy instruments may your bank use?
M: They include adjusting the base interest rate, regulating rediscounting and open market operations.
Q: Which of the following wasn't mentioned by the man as a monetary policy?
(11)
A．The minimum deposit reserve.
B．Adjusting the base interest rate.
C．Regulating rediscounting.
D．Open market operations.
正确答案：A
解析：对话谈论的是货币政策工具种类的问题，男士提到了调整基准利率、规定再贴现政策和公开市场操作，他没有提及最低存款准备金。 -
第16题：
What does VAT stand for?
A. Value-Assist Tag
B. Value-Added Tax
C. Value-Added Tag
D. Value-Assist Tax
正确答案：B
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第17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18题：
What does an asset mean on the balance sheet?
A．It means all the assets recorded in a period of time.
B．It means the sum of all the individual asset amounts added over time.
C．It means the individual dollar amount.
D．It means accounting information expressed in special terms.
正确答案：B
解析：文章第二段提到The business records all assets…individual dollar amounts added over time．资产在资产负债表上通常以单个资产的总和来呈现。 -
第19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20题：
What does the writer mean by “it would be worth half what I paid for it ”(paragraph2)
A. He should get a 50% discount.
B. The price of the camera was unreasonably high.
C. The quality of the camera was not good.
D. The camera would soon fall in value.
正确答案：D
解析：推理判断题。第二段开头，作者分析了在卖场，自己将会被各种照相机的种类，弄的不知如何选择。但是“But when I had finished, I would still have only the same two certainties that I had entered the store with”，最终我还是必须选择一款，但是无论选择哪一款都会有两个必定的结果：（1）会立马贬值。(2)会很快有新的产品。所以选择D。 -
第21题：
共用题干
Price Planning
A price represents the value of goods or service for both the seller and the buyer.Price planning is the systematic decision made by an organization after regarding all aspects of pricing.
The value of goods or service can involve both tangible and intangible marketing factors.An example of a tangible marketing factor is the cost savings______(46).An example of an intangible marketing factor is a consumer's pride in the ownership of a Lamborghini rather than another brand of automobile.To make a deal,both the buyer and seller must feel that the price of goods or service provides an equitable value.To the buyer,the payment of a price reduces purchasing power______(47).To the seller, receipt of a price is a source of revenue and an important determinant of sales and profit levels.
Many words are substitutes for the term price:admission fee,membership fee,rate,tuition,service charge, donation,rent,salary,interest,retainer,and assessment.No matter what it is called,______(48) monetary and non-monetary charges,discounts,handling and shipping fees,credit charges and other forms of interest,and late-payment penalties.Anon-price exchange would be selling a new iron for 10 books of trading stamps or an airline offering tickets as payment for advertising space and time.Monetary and non-monetary exchange may be combined.This is common with automobiles,______(49).This combination allows a reduction in the monetary price.
From a broader perspective,price is the mechanism for allocating goods and services among potential purchasers and for ensuring competition among sellers in an open market economy.If there is an excess of demand over supply,prices are usually bid up by consumers.If there is an excess of supply over demand,______(50).______(49)
A:a price contains all the connotation of other terms of purchase
B:obtained by the purchase of a new bottling machine by a soda manufacturer
C:where the consumer gives the seller money plus a trade-in
D:available for other items
E:prices are usually reduced by sellers
F:price means what one pays for what he wants答案：C解析：B项这个由obtained起始的过去分词短语是定语，可以用来说明空格前的“cost savings”是如何获得的。由此可知，B项与上下文联系最为紧密。
根据常理可知，为一种物品付款会降低买家购买其他物品的能力，D项中的“availablefor other items”这个形容词短语修饰空格前面的名词“purchasing power"。由此可知，D项与上下文联系最为紧密。
空后列举的内容是对选项A中“other terms of purchase”的说明，两者照应得很好。由此可知，A项与上下文联系最为紧密。
空格前的句子表明，货币交易和非货币交易可育胜结合在一起，空格处的句子举“汽车买卖”的例子说明这种情况。C项在这里用作定语从句，它的先行词是automobilesa trade-in意为“折价旧物”。
根据常理可知，当在买卖中供过于求时，卖家通常会阳氏价格，E项与上下文联系最为紧密。 -
第22题：
What does the writer mean by saying“it is a maxim more often repeated than observed”in Line 3 to 4，Paragraph 1？( )A.The maxim functions well in all cases.
B.The maxim does not function at all.
C.The maxim functions more at surface value.
D.The maxim does not work much in reality.答案：D解析：
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第23题：
期望货币价值（Expected monetary vale）
正确答案: 为了确定一项投机的期望货币价值，计算每一种可能出现的结果的货币收益（或损失）与其出现的概率相乘以后的和。