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What is the balance of payments？A．The balance of payments is a digital table of all the ec

What is the balance of payments？

A．The balance of payments is a digital table of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period.

B．The balance of payments is a figured table of all the economic transactions between residents of the reporting country and resident of the rest of the world during a given time period.

C．The balance of payments is a statistical record of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period.

D．The balance of payment is a digital record of all the economic transactions between residents of the reporting country and residents of the test of the world during a given time period.

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更多“What is the balance of payment…”相关的问题

第1题

What is the short-coming of the concept？A．The accountant has to restate the assets and lia

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.

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第2题

24 What figure should appear in the consolidated balance sheet of the J group as at 31 Dec

ember 2004 for minority

interest？

A $32,000

B $16,000

C $10,000

D $24,000

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第3题

25 What should the minority interest figure be in the group’s consolidated balance sheet a

t 31 December 2005？

A $240,000

B $80,000

C $180,000

D $140,000

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第4题

What does the accountant do in recording assets and liabilities according to the stable-mo

netary-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.

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第5题

What does an asset mean on the balance sheet？A．It means all the assets recorded in a perio

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.

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第6题

听力原文：If a statement that presents a summary of the revenues and expenses of a business

unit for a specific period, what is it called？

(3)

A．the income statement

B．the balance sheet

C．the financial statement

D．the statement of cash flow

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第7题

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check a

gainst the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments？

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

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第8题

听力原文：W: With the convenience of bankcards, more and more people prefer bankcards to pe

rsonal checks.

M: I agree. People like bankcards because they offer greater safety and convenience than personal checks.

Q: What can be inferred from the conversation？

(20)

A．A merchant doesn't know the balance before completing a sale.

B．No security system has yet been devised for personal checks.

C．A personal check is secure at the check stand.

D．The clerk can examine all the bankcards.

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第9题

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company

paid $38,000 for

insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June

2005？

Income statement Balance sheet

A $27,200 Prepayment $19,000

B $39,300 Prepayment $9,500

C $36,700 Prepayment $9,500

D $55,700 Prepayment $9,500

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第10题

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,

980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items？

A $460

B $640

C $6,500

D $100

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