The main liability on a bank balance sheet is ______.A．depositsB．capital and reservesC．loans and overdraftsD．cash
The main liability on a bank balance sheet is ______.
A．deposits
B．capital and reserves
C．loans and overdrafts
D．cash
相关考题：
Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.() 此题为判断题(对，错)。
During the closing process, some balance sheet accounts are closed and end the period with a zero balance.() 此题为判断题(对，错)。
In which section of the balance sheet would Treasury Stock be reported?() A、Fixed assetsB、Long-term liabilitiesC、Stockholders' equityD、Intangible assets
Which of the following financial statements reports information as of a specific date? () A. income statementB. statement of owner's equityC. statement of cash flowsD. balance sheet
The amount of the outstanding checks is included on the bank reconciliation as a(n) ( ) A. deduction from the balance per depositor's recordsB. addition to the balance per bank statementC. deduction from the balance per bank statementD. addition to the balance per depositor's records
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in the opening IFRS balance sheet. (4 marks)
(b) Prepare the balance sheet of York at 31 October 2006, using International Financial Reporting Standards,discussing the nature of the accounting treatments selected, the adjustments made and the values placedon the items in the balance sheet. (20 marks)
20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.2 A valuation of land and buildings providing evidence of an impairment in value at the year end.3 The issue of shares and loan notes.4 The insolvency of a customer with a balance outstanding at the year end.A 1 and 3B 2 and 4C 2 and 3D 1 and 4
22 Which of the following statements about limited liability companies’ accounting is/are correct?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 companymay issue.3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events afterthe balance sheet date.A All three statementsB 1 and 2 onlyC 2 and 3 onlyD None of the statements
5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto 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 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) development expenditure on the Fox model; (3 marks)
(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
(c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)
The balance sheet is divided into ______ sections: ______.A．two.., assets and liabilitiesB．two.., incomes and expendituresC．three.., assets, liabilities and owner's equityD．three.., incomes, expenditures, and equity
The other main source of revenue for a bank is fee income, or called ______ income.A．interestB．commissionC．serviceD．net
The income statement is prepared from (). A.the income statement columns of the work sheetB.the adjusted trial balanceC.either the adjusted trial balance or the income statement columns of the work sheetD.both the adjusted trial balance and the income statement columns of the work sheet
听力原文：M: Can you tell me something about a balance sheet?W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.Q: Which of the following is not a section of a balance sheet?(15)A．Profit and JossB．Owner's equity.C．LiabilitiesD．Assets.
Government securities would appear on a commercial bank's balance sheet as ______.A．an assetB．reservesC．part of net worthD．a liability
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．profitB．capitalC．incomeD．cash
"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say
What does the accountant do in recording assets and liabilities according to the stable-monetary-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.
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.
In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()
The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()
The book value of a fixed asset reported on the balance sheet represents its market value on that date.()
名词解释题Balance sheet