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提问人:网友tkerdar 发布时间:2022-01-07
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听力原文:The cost principle states that assets and services that are acquired should be re

corded at their actual cost.

(7)

A.The cost principle states that assets and services that are acquired should be recorded at their current price.

B.The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.

C.The Reliability Principle states that assets and services that are acquired should be recorded at their current cost.

D.The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.

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更多“听力原文:The cost principle states that assets and services that are acquired should be re”相关的问题
第1题
Reliability means that the information is free from error and and can be relied on by users.

A、bias

B、deduct

C、slack

D、negotiate

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第2题
The journal entry to record the declaration of dividends on common stock includes a debit to Retained Earnings and a credit to Common Dividend Payable.
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第3题
The volcano ______ last week and destroyed the whole village.

A、corrupted

B、erupted

C、disrupted

D、irrupted

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第4题
The assumption of flexible prices is a more plausible assumption when applied to price changes that occur:

A、from minute to minute.

B、from year to year.

C、in the long run.

D、in the short run.

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第5题
16. Which one is generally not regarded as the symbol of Britain?

A、the Beatles

B、"Mr. Bean"

C、Harry Potter

D、British coffee

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第6题
【单选题】Translate the following sentence into Chinese. "Accelerated depreciation methods can substantially reduce both taxable income and tax payments for a period of years."

A、加速折旧法不能大幅减低一定年限内的应税收入和实际缴纳的税金。

B、折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。

C、加速折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。

D、以上都不对。

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第7题
Translate the following sentence into English. “折旧的基本目的是实现配比原则——从一个会计年度的收益中扣减为实现收益而付出的商品或服务的成本。”

A、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting period with the cost of the goods and services being consumed in the effort to generate the revenue.

B、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an account period with the cost of the goods and services being consumed in the effort to generate the revenue.

C、The basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting with the cost of the goods and services being consumed in the effort to generate the revenue.

D、None of the above.

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第8题
Translate the following sentence into English. “与有形长期资产一样,无形资产的价值在资产生命周期中不断递减。”

A、Like tangible long-term assets, the value of the intangible asset is declining during the life of the assets.

B、Like intangible long-term assets, the value of the intangible asset is declining during the life of the assets.

C、Like tangible short-term assets, the value of the intangible asset is declining during the life of the assets.

D、None of the above.

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第9题
are those incurred to generate new knowledge or translate knowledge into anew product or process.

A、Estimated residual value

B、Research and development

C、Estimated service life

D、Depreciation method

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