A、The amortization of discount increases the amounts of the account.
B、The amortization of discount increases the amounts of the investment account.
C、The amortization of discount increases the amount of the investment account.
D、None of the above.
第1题
A、折价的摊销增加投资账户的金额。
B、折价的摊销减少投资账户的金额。
C、折价的摊销增加投资的金额。
D、以上答案都不对。
第2题
A、The amounts invested in a corporation by its stockholders are called paid-in capital.
B、The amounts invested in a corporation by its stockholders are called paid-up capital.
C、The amounts invested in a corporation by its holders are called paid-in capital.
D、None of the above.
第3题
A、Changes in the current level of interest rates are not the only factor influencing the market prices of bonds.
B、Changes in the uncurrent level of interest rates are not the only factor influencing the market prices of bonds.
C、Changes in the current level of interest rates are not the only factor influencing the market prices of bonds payable.
D、None of the above.
第4题
Translate the following English into Chinese. The Beijing–Shanghai High-Speed Railway is a 1,318-kilometre long high-speed railway that connects two major economic zones in People’s Republic of China: the Bohai Economic Rim and the Yangtze River Delta. Construction began on April 18, 2008, and a ceremony to mark the completion of track laying was held on November 15, 2010. The line opened to the public for commercial service on June 30, 2011. This rail line is the world’s longest high-speed line ever constructed in a single phase.
第5题
A、Credit entries represent the sources of financing,and the credit?entries represent the uses of that financing.
B、Debit entries represent the sources of financing,and the debit entries represent the uses of that financing.
C、Credit entries represent the sources of financing,and the debit entries represent the uses of that financing.
D、None of the above.
第7题
第8题
A、Freight charges not passed to the buyer are recognized as sale expenses.
B、Freight charges passed to the buyer are recognized as selling expenses.
C、Freight charges not passed to the buyer are recognized as selling expenses.
D、None of the above.
第9题
A、The more a bonds nears its maturity date, the more market price of the bond moves toward the maturity value.
B、The more a bond nears its maturity date, the more market price of the bond moves toward the value.
C、The more a bond nears its maturity date, the more market price of the bond moves toward the maturity value.
D、None of the above.
第10题
A、A past-due receivable is a candidate for write-off as a credit loss.
B、A receivable is a candidate for write-off as a credit loss.
C、A past-due receivable is a candidate for write-off as a debit loss.
D、None of the above.
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