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

题目

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

参考答案和解析

正确答案：B
解析：资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner's equity。

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相似问题和答案

第1题：

［A］ other ［B］ simply ［C］ rather ［D］ all

正确答案：C

本题考查固定结构。would rather... than...意为“宁愿……而不愿”，rather和than后都接省略to的不定式，如：She would rather die than lose the children.（她宁愿死也不愿失去孩子们。）因此［C］为正确项。［A］other只能作形容词或代词，表示“别的，其他的”或“另一个人或事”，放入空格中不符合语法。［B］simply（仅仅）和［D］all（全部，都）可作副词，放入句中只能修饰stay home，而与后面的than无法呼应。

第2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3题：

Logistics means systematic management of()activities.

A、variety

B、vary

C、various

参考答案：C

第4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5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6题：

A dictionary may define genetics()simply”the science of the study of heredity”

A. with

B. to

C. As

参考答案：C

第7题：

I've got the first page ().

A、simplify

B、simplified

C、simply

正确答案:B

第8题：

The accounting equation may be expressed as( )

A. Assets = Equities - Liabilities

B. Assets + Liabilities = Owner's Equity

C. Assets = Revenues less Liabilities

D. Assets - Liabilities = Owner's Equity

参考答案：D

第9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10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。

A balance sheet is simply the enumeration of the various assets of a business on one side

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