The accounting equation shows the relationship among ______.A．assets, liabilities and investor's yieldB．assets, liabilities and owner's equityC．capital, liabilities and profitsD．capital, costs and profits
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
相关考题：
The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.() 此题为判断题(对，错)。
The accounting equation may be expressed as( ) A. Assets = Equities - LiabilitiesB. Assets + Liabilities = Owner's EquityC. Assets = Revenues less LiabilitiesD. Assets - Liabilities = Owner's Equity
Debts owed by a business are referred to as( ) A. accounts receivablesB. equitiesC. owner’s equityD. liabilities
18 Which of the following statements about accounting ratios and their interpretation are correct?1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.A 2 and 3 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct
8 Which of the following statements about accounting concepts and conventions are correct?(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.(2) The substance over form. convention means that the economic substance of a transaction should be reflected inthe financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement untilrealised.(4) The application of the prudence concept means that assets must be understated and liabilities must be overstatedin preparing financial statements.A 1 and 3B 2 and 3C 2 and 4D 1 and 4.
(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until30 April 2007 on Clint’s income tax and national insurance position.You are not required to prepare detailed calculations of his income tax or national insurance liabilities.(4 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
Current _______ are those debts that must be paid within the year. A assets ;B equities ;C liabilities
Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.(46)A．calculationB．liquidationC．countingD．account
Current liabilities may include the following items ______.A．taxes payableB．dividends payableC．accounts payableD．all of the above
听力原文：M: If a bank has inadequate liquidity, what would happen?W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.Q: What would lead to a bank's insolvency?(14)A．Adequate liquidity.B．Insufficient liquidity.C．Increasing liabilities.D．Converting assets.
Which of the following measures a company’s ability to pay its current liabilities (). A.number of times interest charges earnedB.inventory turnoverC.earnings per shareD.current ratio
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.
A profit and loss statement indicates the company's ______.A．assets and liabilities at a particular point in timeB．revenues and expenses for a specific period of timeC．financial resources at a particular point in timeD．performance at a particular point in time
"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.
Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.A．debitB．creditC．assetsD．liabilities
A transfer of a bill of lading with the intention of passing the property in the goods ______ the rights and liabilities under the contract of carriage．A.transferredB.did not transferC.recoveredD.did not recovered
All liabilities in connection ______ the said damage ______ from the accident are to be for ship-owner's account．A.to／risingB.with／arisingC.to／arisingD.with／arised
翻译：The charterer shall indemnify the Owners against all consequences or liabilities that mayarise from the signing of bills of lading as presented to the extent that the terms or contents of such bills of lading impose or results in the imposition of more onerous liabilities upon the Owners than those assured by the Owners under this charter party
单选题All liabilities in connection（）the said damage（）from the accident are to be for ship-owner’s account.Ato／risingBwith／arisingCto／arisingDwith／arised
单选题In respect of the carrier’s liabilities，responsibilities，the rights and immunities in China Ocean Shipping Company Bill of Lading Clauses，（）shall be applied.AHague RulesBPeking Adjustment RulesCSINOTIMEDBALTIME
单选题A transfer of a bill of lading with the intention of passing the property in the goods（）the rights and liabilities under the contract of carriage.AtransferredBdid not transferCrecoveredDdid not recovered
问答题翻译：The charterer shall indemnify the Owners against all consequences or liabilities that mayarise from the signing of bills of lading as presented to the extent that the terms or contents of such bills of lading impose or results in the imposition of more onerous liabilities upon the Owners than those assured by the Owners under this charter party