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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

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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


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  • 第1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2题:

    阅读下面代码 class InterestTest ______ ActionListener { … public void actionPerformed(ActionEvent event) { double interest=balance * rate/100: balance+=interest: NumberFormat format=NumberFormat.getCurrencyInstance(); System.out.printlb("balance="+Formatter.format(balance)); } Private double rate; } 在下画线处,应填入的正确选项是

    A.implementation

    B.inheritance

    C.implements

    D.extends


    正确答案:C
    解析:关键字extends指明该类是子类,它的父类名紧跟在后,子类与父类之间有继承关系。关键字implements指明该类实现的接口,后跟接口名列表。因为ActionListener是时间监听器,是接口,所以这里要填入implements,故答案为C。

  • 第3题:

    Maine is justly famous for its beautiful lakes and ponds.

    A:only
    B:rightfully
    C:legally
    D:simply

    答案:B
    解析:
    本句意思:缅因州以其美丽的湖泊而闻名是理所应当的。only的意思为“仅有,只有”; rightfully的意思为“正当地,正直地”; legally的意思为“合法地,法律上”; simply的意思为“简单 地”。justly的意思为“应得地,公正地”,和rightfully的意思接近。

  • 第4题:

    I've got the first page ().

    A、simplify

    B、simplified

    C、simply


    正确答案:B

  • 第5题:

    5类双绞线制作的交叉网线,下面哪一个图形描述的管脚对应关系正确()。

    A.交叉网线示例SIDE1SIDE 21234567812345678

    B.交叉网线示例SIDE1SIDE 21234567812345678

    C.交叉网线示例SIDE1SIDE 21234567812345678


    正确答案:B

  • 第6题:

    使用数组来实现抛骰子6000 次,统计每个面次数 示例输出 side1 776 side2 999 side3 1211 side4 923 side5 1101 side6 990


    D解析:G与P相邻,I也与P相邻,因此P不能与G、I同色,即P不能是红色,也不能是翡翠色,所以选D。