题目内容
A．by means ofB．onC．withinD．in
查看答案
搜索结果不匹配？点我反馈
更多问题
通过证券交易所的证券交易,投资者持有一个上市公司已发行的股份的()时,继续进行收购时,应当依法向该上市公司所有股东发出收购要约。
建设用地信息发布的内容中,()的发布可定期,也可不定期,但每年至少要发布一次。
建设工程进度控制的主要环节是()。
—Read the article about the cash basic of accounting.
—Choose the best word to fill each gap, from A, B, C or D.
—For each question 19—33, mark one letter (A, B, C or D) on your Answer Sheet.
—There is an example at the beginning.
Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19)______ in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20)______ items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.
Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives $20,000 (21)______ cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22)______ the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months' rent of $4,000 (23)______. On January 1, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24)______ December 31, Year 1. During January it acquires merchandise costing $40,000, (25)______ it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26)______ and $16,000 is on account. The acquisition cost of the merchandise (27)______ during January is $32,000,and various employees receive $5,000 in salaries.
Lawyers, accountants, and (28)______ professionals are the principal entities that use the cash basis of ac counting. These professionals have (29)______ small investments in multiperiod assets, (30)______ buildings and equipment, and usually collect cash from clients soon after they (31)______ services. Most of these firms actually use a modified cash basis of accounting, under which they (32)______ the costs of buildings, equipment, and similar items as assets (33)______.
Most individuals use the cash basis of accounting for the purpose of computing personal income and person al income taxes.
微信支付 
支付宝支付