【单选题】下列()表示资产总计。
A.
total non-current assets
B.
total non-current assetes
【单选题】Which of the following statements regarding non-current asset accounting is correct?
A.
All non-current assets should be revalued each year.
B.
Non-current assets may be revalued at the discretion of management. Once revaluation has occurred it must be repeated regularly for all non-current assets in a class.
C.
Management can choose which non-current assets in a class of non-current assets should be revalued.
D.
Non-current assets should only be revalued to reflect rising prices.
【单选题】What are the correct ledger entries to record an acquisition of a non-current asset on credit?
A.
DR: Non-current assets-cost CR: Receivables
B.
DR:payables CR: non-current assets---cost
C.
DR: non-current asset---cost CR: payables
D.
DR: non-current assets---cost CR: revaluation surplus
【单选题】听力原文:W: Congratulations on your second album Love Is My Religion. M: Thank you. W: The message of love and friendship seems to be a running theme. M: It was some stuff I was writing about that came to...
A.
The man meant to write about the theme.
B.
It was an eternal theme in the man's album.
C.
It was about love between parents and children.
D.
It was something that came naturally.
【单选题】听力原文:M: Congratulations on breaking the records at the recent Olympics, Miss Green! W: Thank you, Mr Parker. M: Oh, look at those trophies! You became a swimming star at the age of fifteen, didn't you...
【单选题】You now need to gain an understanding of Cherry’s non-current assets cycle.Which of the following statements is correct regarding audit procedures concerning the non-current asset cycle?
A.
The same ordering documentation may be used in the non-current assets cycle as in the purchases cycle. If this is the case, it will not be necessary to document the non-current assets cycle.
B.
Because there are likely to be less capital purchases than standard purchases in the year, it may not be cost-efficient to undertake tests of controls.
C.
Because the control risk around the non-current asset cycle is likely to be high, it is important to perform tests of controls.
D.
The non-current assets cycle is likely to have a lower risk of material misstatement than the purchases cycle.
【单选题】Congratulations ! W e all feel so proud of you.
【单选题】What are the correct ledger entries to record an acquisition of a non-current asset on credit?
A.
Debit Credit Non-current assets - cost Receivables
B.
Debit Credit Payables Non-current assets - cost
C.
Debit Credit Non-current assets - cost Payables
D.
Debit Credit Non-current assets - cost Revaluation surplus
【单选题】听力原文:W: Congratulations, Mr. Wang. M: Thanks. W: I hear that you do a lot of sports. Are you a professional marathoner? M: No, I'm an amateur. But I am a sports fan and exercise every day. W: Your per...
B.
An interviewer and an interviewee.
【单选题】患者起湿疮十余年,皮损反复发作,足背及双肘部暗红斑块,粗糙肥厚,消退后留有色素沉着,剧痒难忍,遇热瘙痒加重,近日口干不欲饮,食欲减退,腹胀,舌淡,苔白,脉弦细。其证候是