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Only the balance sheet accounts are included on a trial balance includes, income state
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更多“Only the balance sheet account…”相关的问题
听力原文： It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.
28. Throughout history, what kind of stock has outperformed most financial instruments？
29.What is the purpose of asset allocation？
30.What is the principle underlying the concept of asset allocation？
(28)
A．preferred stock
B．common stock
C．concept stock
D．cynical stock
to IAS 10 Events after the balance sheet date？
1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
2 A decline in the market value of investments.
3 The declaration of an ordinary dividend.
4 The determination of the cost of assets purchased before the balance sheet date.
A 1, 3, and 4
B 1 and 2 only
C 2 and 3 only
D 1 and 4 only
"Many different departments are involved, in bringing a product to market," said Hess, referring to the 2000 Neon. "A company looks into renewing a particular vehicle when its marketplace demand is good, and the profits increase our shareholder's value," explained Hess. "We look to our market research in determining which options we'll keep the same or delete, and which ones we want to add to improve our appeal."
Now that the Neon 2000 is on the market, her team will use survey and research results to determine which option packages work best for the consumer, and what improvements, if any, need to be made. And the best goes on.
Hess supervises 1 200 engineers while managing a successful life as wife and mother. Her secret, she said, is to "always try to give 150 percent in everything I do. The only way I can really balance my work and family is 'by cheating at both ends'. " "For example," Hess said, "I always take my boys to school on the first day of the year--so I come in a little late. A few times a year I leave work for a couple of hours to see my son in a play or to attend his swim meet."
Like most other successful women in the auto industry, Hess's day begins early and ends late. In her case, coaching her son's basketball game ends some of Hess's days. "Occasionally," she adds," I come in to work on the weekends to catch up on paperwork and mail and have also been known to be called to work while I am on vacation."
What is Cindy's chief responsibility now？
A．Renewing promising car models.
B．Supervising production.
C．Doing market research.
D．Developing small cars.
2 Which of the following are correct？
1. The balance sheet value of inventory should be as close as possible to net realisable value.
2. The valuation of finished goods inventory must include production overheads.
3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal
level of production during the period.
4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,
not by taking the inventory value as a whole.
A 1 and 2 only
B 3 and 4 only
C 1 and 3 only
D 2, 3 and 4
authorised for issue must be adjusted in the financial statements？
1 Declaration of equity dividends.
2 Decline in market value of investments.
3 The announcement of changes in tax rates.
4 The announcement of a major restructuring.
A 1
A 1 only
B 2 and 4
C 3 only
D None of them
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
Not only she but also her neighbours ______to the party.
A. was invited
B. has been invited
C. have invited
D. were invited
A.in
B.for
C.over
D.above
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
A．manages
B．manage
C．management
D．managing
