Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.A．long-term trustB．long-term liabilitiesC．current liabilitiesD．current investment
Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.
A．long-term trust
B．long-term liabilities
C．current liabilities
D．current investment
相关考题：
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
Mr. Huntington's study showed that ______.A. the climate of the place where one lives may have an effect on his intelligenceB. all people turn out to be less intelligent in summer due to the hith temperatureC. people are less smart in summer due to the lack of factors existing in springD. people live in tropic are less intelligent than people live in cooler area
2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the followingestimated information relates:(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basisover a three-year period with a nil residual value at the end of year 3.(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be$1·937m using a cost of capital of 10%.(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within theDelta Group.Required:(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the aboveinformation) on the values obtained in reconciling the short-term and long-term decision views likely tobe adopted by divisional management regarding the viability of the proposed investment. (6 marks)
Current _______ are those debts that must be paid within the year. A assets ;B equities ;C liabilities
单句理解听力原文：For one full year when the full principal plus interest is paid together, compound interest and simple interest yield the same dollar amount.(1)A．If the time period of the loan is one year, the simple interest and compound interest are the same.B．If the time period of the loan is the same, the simple interest and compound interest are the same.C．When the full principal plus interest is paid together, compound interest and simple interest are of the same dollar amount.D．When the full principal plus interest is paid together, compound interest and simple interest are not of the same dollar amount.
On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.(46)A．short-termB．currentC．circulatingD．futures
Net income had the year－over－year decrease due to a net loss in its investment income.() 此题为判断题(对，错)。
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
The following statements concerning long-term debt are true except that ______.A．long-term debt is a liability of a period longer than one yearB．long-term debts are paid in installmentsC．despite of different payment plans, long-term debts are never classified as current liabilitiesD．the loan borrowed by the company is a typical example of long-term debt
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 actual marketing for new issues ______.A．is usually done by investment bankers indirectly to the publicB．is, most of the time, done by the companies directly to the publicC．is never done by the companies directly to the publicD．is usually done by the investment banker directly to the public
Current assets include (). A.short-term investmentsB.receivablesC.property, plant and equipmentD.inventoriesE.intangible assetsF.cash
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
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.
For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.()
Current liabilities are( )A. due, but not receivable for more than one yearB. due, but not payable for more than one yearC. due and receivable within one yearD. due and payable within one year
If you do NOT understand the course or intention of an approaching vessel you should sound ___________.A.one short blastB.one prolonged blastC.not less than five short blastsD.not less than five prolonged blasts
Questions 9~11 refer to the following information.The daily changes of the market can lead investors astray. The ups and downs make the tendency to look at the portfolio’s performance frequently too tempting. This means investors are likely to perceive more risk, forgetting about their long term goals.When investors log into their trading accounts they can see the potential gain or loss of all of their assets. They can also see the day change on assets which are coded gain and loss. However, it's believed that those who look less get more.For instance, if you look at FTSE index from today to tomorrow there is a roughly 50% chance that it has gone up or down. If you look at it over a year you may find that 60%-65% of the time it is going up. And if you look over a five-year period you will find that 90% of the time it goes up.What’s the author’s suggestion to investors?A. Keep themselves from checking their trading accounts.B. Pay attention to long-term interests rather than short-term ones.C. Avoid risks in terms of their investment plans.D. Stick to one portfolio for at least five years.
There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.New short-term goals are bulid upon___. A.two years B.long-term goals C.current activities D.the goals that have been completed
资料：The daily changes of the market can lead investors astray.The ups and downs make the tendency to look at the portfolio,s performance frequently too temping.This means investers are likely to perceive mere risk,forgetting about their key term goals.When investors log into their trading accounts they can see the potential gain or loss of all of their assets.They can also see the day change on assets which are coded gain and loss.However,It,s believed that those who look less get more.For instance.if you look at FLSE index from today to tomorrow there is a roughly 50% chance that it has gone up or down.If you look at it over a year you may find that 60%~65% of the time it is going up.And if you look over a five-year period.you will find that 90% of the time it goes up.What is the author‘s suggestion to investors？A.Keep themselves from checking their trading accountsB.Avoid risks in terms of investment plansC.Pay attention to long-term interests rather than short-term onesD.缺
资料：Bank CD is the instrument uniformly figuring in the investment options of most investors. Bank of India CDs are safe, FDIC insured therefore, annual percentage yield is same as annual interest rate. The interest is payable on the day of maturity of deposit. Interest paid during the year is reported to Internal Revenue Services. For today’s rates please refer to Current Rates of Interest on STAR CDs.Maturity Period: Flexible to your needsYou may choose any maturity date with a minimum period of 7 days to a maximum period of 1 year to suit your needs. Your CD is automatically renewed for the same period in absence of any other instruction, at the ruling rate of interest on the date of renewal. There is no grace period for automatic renewal of deposits on maturity. For deposits issued for 1 year or more, we send maturity notices to the depositors 2 to 4 weeks before the due date.Minimum Amount: Easy to StartThe minimum amount accepted is USD 2000Other Features:1.FDIC Insurance Up to $100,0002.Facility to Open Joint & Corporate AccountsAdditional Deposits:Additional amounts deposited into an account will be treated as fresh deposits & separate certificates of deposits will be issued for such deposits.Early Withdrawal:Withdrawal of deposit before its date of maturity may be allowed at bank’s discretion. In that event, interest will be paid at the rate applicable for the period for which the deposit remained with the bank or the contracted rate, whichever is lower, as prevailing on the date of deposit, less one percent. However, no interest shall be paid on the deposit which runs for less than 30 days. There is no other penalty or charge on early withdrawal.The CD’s annual percentage yield is （ ） annual interest rate.A.more thanB.less thanC.the same asD.not comparable with
There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.Our long-term goals mean a lot（）.A、if we complete our short-range goalsB、if we cannot reach solid short-term goalsC、if we write down the datesD、if we put forward some plans
There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.When we complete each step of our goals ,（）.A、we will win final successB、we are overwhelmedC、we should build up confidence of successD、we should strong desire for setting new goals
单选题We think that impossible for them to work out those math problems within such a short time.AthatBforCto work outDsuch
单选题There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no stronger than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed. The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase. Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.New short-term goals are bulid upon（）.Atwo yearsBlong-term goalsCcurrent activitiesDthe goals that have been completed