第1题
The equity amount of a balance sheet is the creditor's claims on the firm.
A.Right
B.Wrong
C.Doesn't say
第2题
to 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 4
B 1 and 2 only
C 2 and 3 only
D 1 and 4 only
第3题
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 Joss
B.Owner's equity.
C.Liabilities
D.Assets.
第4题
interest?
A $32,000
B $16,000
C $10,000
D $24,000
第5题
The main liability on a bank balance sheet is ______.
A.deposits
B.capital and reserves
C.loans and overdrafts
D.cash
第6题
What does an asset mean on the balance sheet?
A.It means all the assets recorded in a period of time.
B.It means the sum of all the individual asset amounts added over time.
C.It means the individual dollar amount.
D.It means accounting information expressed in special terms.
第7题
Government securities would appear on a commercial bank's balance sheet as ______.
A.an asset
B.reserves
C.part of net worth
D.a liability
第8题
Financial statements include balance sheet, income statement and cash flow statement.
A.Right
B.Wrong
C.Doesn't say
第9题
(b) Explain the matters that should be considered when planning the nature and scope of the examination of
Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
第10题
(b) Explain the principal audit procedures to be performed during the final audit in respect of the estimated
warranty provision in the balance sheet of Island Co as at 30 November 2007. (5 marks)