小小小花花儿
1. Statement of Financial Position(Balance Sheet), Statement of Comprehensive Income(Income Statement), Cash Flow Statement还要分别解释么?In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. a cash flow statement, also known as statement of cash flows or funds flow statement,[1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. 我这网卡要没钱了,先发出来,免得没了,改天再给您补吧~
yoyoyoyoyo224
1.B题意中年末存货成本低估4000,则当年销货成本(等于年初成本+本年购入成本-年末成本)就会高估4000,当年净收入就会低估4000.因此选B2.A前者划分流动负债低于一年,后者按照经营周期划分通常会长一些。3.C题意中2000年9月1日向银行借款88500美元,借款到2001年9月1日到期,利率为6%则到2000年12月31日的利息=88500*6%*3/12=1327.5,四舍五入选C4.C题中销售收入=440000,销货成本=210000,经营费用=160000,则毛利(Gross Margin)=销售收入-销货成本=440000-210000=230000,所以选C5.C题意:下列哪些不是帐户?A销售收入、B存货、D营业费用均为帐户,C净收入不是帐户6.B(配比原则)题意:什么是记录费用的原则应该是配比原则,不是A(收入原则),C(会计分期假设),D(会计期间假设)7.B(应计费用)8.C题意:哪个是抵销帐户A固定资产 B预付费用 C累计折旧 D销售收入True-False1) False (不是很确定)2) True宣告分配股利会减少未分配利润,增加应付股利。3) False 财务状况应该参阅资产负债表,不是损益表。4) True 净收入会增加所有者权益5) False 营运资本=流动资产(current assets)-流动负债(current liabilities)6) False 会计信息不仅仅只为管理层所需要7) True 工会也需要会计信息8) False Accountant会计员,accounting会计学9) False 财务会计不等同于管理会计10) False 会计期间与自然年度不一定一致
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