專業(yè)英語習(xí)題word版-資料下載頁
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【正文】 to Retained Earnings. 三、判斷題 1. The normal balance of an account appears on the side for recording increases ( ) 2. It is customary to include any amounts received from customers but has not yet earned as revenue in current liability. ( ) 3. Financial position of an anization can best be determined by referring to the ine statement. ( ) 4. Managerial accounting is governed by GAAP. ( ) 5. Current assets are presented in the order of liquidity or 8 convertibility into cash。 while current liabilities are listed in the order that they e due. ( ) 6. Closing procedures only apply to permanent accounts. ( ) 7. Net ine or loss in the ine statement is reflected in the owners’ equity section on the balance sheet at the end of the accounting period. ( ) 8. Retained earning represents exactly what the term implies: that portion of ine the pany has retained. ( ) 9. Business firms whose accounting year ends on December 31 are said to be on a calendaryear basis. ( ) 10. The ine statement subtracts assets from revenues to determine ine or loss for a period time. ( ) 四、翻譯題 Cash and cash equivalents Cash and cash equivalents prise cash on hand, demand deposits, shor tter m and highly liquid investments which are readily conver tible into known amounts of cash and are subject to an insignificant risk of change in value.
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