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【判断题】
中型货架以整箱方式存储货品,每层可承重250千克。A.
正确
B.
错误
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反馈参考答案：
举一反三
【多选题】企业外购材料时,可能与“在途物资”账户发生对应关系的账户有( )。When an enterprise purchases materials, the accounts that may correspond to the “materials in-transit” account are ( ).
A.
银行存款Cash in bank
B.
应付账款Accounts payable
C.
应付票据Notes payable
D.
原材料Raw materials
【单选题】A company that receives an interest bearing note receivable will
A.
debit Notes Payable for the face value of the note.
B.
credit Notes Payable for the face value of the note.
C.
debit Notes Receivable for the face value of the note.
D.
credit Notes Receivable for the face value of the note.
【多选题】★下列关于硬盘分区格式的说法,正确的是( )。
A.
几乎所有的操作系统都支持FAT16分区格式
B.
使用FAT32格式的分区最大容量是2GB
C.
NTFS格式的最大特点是安全性和稳定性极其出色
D.
Windows操作系统也支持Linux分区
【单选题】The assets of a company:
A.
must equal the liabilities of the company.
B.
include property, plant, and equipment and accounts payable.
C.
represent economic resources that are expected to produce a future benefit.
D.
include short-term investments and notes payable.
【单选题】Which of the following questions would an auditor likely include on an internal control questionnaire for notes payable?
A.
Are assets that collateralize notes payable critically needed for the entity’s continued existence?
B.
Are two or more authorized signatures required on checks that repay notes payable?
C.
Are the proceeds from notes payable used for the purchase of noncurrent assets?
D.
Are direct borrowings on notes payable authorized by the board of directors?
【单选题】Which of the following controls will most likely justify a reduced assessed level of control risk for the completeness assertion for notes payable?
A.
The accounting staff reviews board of director minutes for any indication of any transactions involving outstanding debt to make sure all borrowings are included in the general ledger.
B.
All borrowings that exceed $500,000 require approval from the board of directors before loan contracts can be finalized.
C.
Before approving disbursement of principal payments on notes payable, the treasurer reviews terms in the note.
D.
Accounting maintains a detailed schedule of outstanding note payable that is reconciled monthly to the general ledger.
【单选题】Which of the following is an aim of the control system relating to accounts payable and purchases?
A.
To ensure that all credit notes received are recorded in the general and payables ledger
B.
To ensure that goods and services are only supplied to customers with good credit ratings
C.
To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers
D.
To ensure that potentially doubtful debts are identified
【单选题】Mother’s Day is coming .It’s time to think of a proper gift for my mother,_____won’t be expensive but will make her happy.
A.
one
B.
one that
C.
those
D.
the one that
【多选题】下列属于负债类科目的有( )。The following accounting titles that belong to liabilities are ( ).
A.
“预付账款”Prepaid accounts
B.
“短期借款”Short-term loan
C.
“应付票据”Notes payable
D.
“预收账款”Unearned revenue
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