题目内容
（请给出正确答案）
A、$35,000
B、$39,400
C、$168,400
D、$180,000
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“The profit earned by a business in 20X7 was $72,500. The proprietor injected new capital o”相关的问题
A proprietorship is owned by one individual. More than 70% of the businesses in the United States are organized as proprietorships. The popularity of this form. is due to the ease and the low cost of organizing. The primary disadvantage of proprietorships is that the financial resources available to the business are limited to the individual owner,5 resources. Small local businesses such as hardware stores, repair shops, laundries, restaurants, and maid services are often organized as proprietorships.
As a business grows and more financial and managerial resources are needed, it may become a partnership. A partnership is owned by two or more individuals. Like proprietorships, small local businesses such as automotive repair shops, music stores, beauty salons, and clothing stores may be organized as partnerships. Currently, about 10% of the businesses in the United States are organized as partnerships.
A corporation is organized under state or federal statues as a separate legal taxable entity. The ownership of a corporation is divided into shares of stock. A corporation issues the stocks to individuals or other businesses,who then become owners or stockholders of the corporation.
A primary advantage of the corporate form. 15 the ability to obtain large amounts of resources by issuing stock.For this reason,most companies that require large investments in equipment and facilities are organized as corporations.About 20%of the businesses in the United States are organized as corporations.Given that most large companies are organized
As corporations, over 90% of the total dollars of business receipts are received by corporations.Thus,corporations have a major influence on the economy.
Al limited liability corporation combines attributes of a partnership and a corporation in that it 15 organized as a corporation,but it can elect to be taxed as a partnership.Thus,its owners'(or members')liability is limited to their investment in the business,and its income is taxed when the owners report it on their individual tax returns.
Now choose the best sentence(A,B,C or D)for each question.
15.Most businesses in America are organized as proprietorships due to the reason that______.
A. it is owned by one individual
B. it is easy and cheap to organize them
C. the financial resources available to the business are limited
D. small local businesses are organized as proprietorships
16. The difference between a proprietorship and a partnership is that______.
A. a partnership is organized under state or federal statues
B. a proprietorship has the ability to obtain large amounts of resources
C. a partnership has two or more owners while a proprietorship has only one
D. a proprietorship is more welcomed by businesses
17. The corporate form. is quite suitable for companies that______.
A. need large investments in equipment and facilities
B. obtain large amounts of resources
C. have to issue the stocks to others
D. belong to separate legal taxable entities
18. Which of the following organizations has a major influence on the economy？
A. Proprietorships.
B. Partnerships.
C. Corporations.
D. Limited liability corporations.
19. A limited liability corporation has the following features except______.
A. it has the attributes of both a partnership and a corporation.
B. it is organized as a corporation.
C. it can be taxed as a partnership.
D. its owners are liable for all the failures.
20. According to the passage, which of the following is not true？______.
A. Proprietorship, partnership, corporation and limited liability corporation are common forms of business organizations.
B. Most business receipts are received by limited liability corporations.
C. Corporations issue stocks to individuals or businesses, who then become their owners.
D. The owners of limited liability corporations should be taxed.
A、unlimited liability for the debts of the firm （承担对企业债务的无限责任）
B、expensive costs to establish the firm （建立公司的昂贵费用）
C、limited authority over the day-to-day business decisions of the firm （对公司日常业务决策的有限权限）
D、limited liability for the debts of the firm （承担对企业债务的有限责任）
A、sheep and lambs
B、poultry
C、milk
D、cattle and calves
1. This passage is mainly about ().
A. why different forms of business run
B. when different forms of business raise money
C. how different forms of business are organized
2. What is usually needed to decide the portion of the partnership each person controls?()
A. A rule.
B. An agreement.
C. A regulation.
3. Who are not included in limited liability partnerships?()
A. Full partners.
B. Limited partners.
C. Unlimited partners.
4. How can corporations raise money?()
A. By selling stock.
B. By buying stock.
C. By holding corporation shares.
5. Who controls corporate policies in a corporation?()
A. Chairman of the board.
B. A board of directors.
C. The owner of the corporation.
Annie is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 June 20X6: $ Trade receivables, 1 July 20X5 130,000 Trade payables, 1 July 20X5 60,000 Cash received from customers 686,400 Cash paid to suppliers 302,800 Discounts allowed 1,400 Discounts received 2,960 Contra between payables and receivables ledgers 2,000 Trade receivables, 30 June 20X6 181,000 Trade payables, 30 June 20X6 84,000 What figure should appear for purchases in Annie’s income statement for the year ended 30 June 20X6?
A、$325,840
B、$330,200
C、$331,760
D、$327,760
At 31 December 20X5 the following require inclusion in a company’s financial statements: (1) On 1 January 20X5 the company made a loan of $12,000 to an employee, repayable on 1 January 20X6, charging interest at 2% per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date. (2) The company paid an annual insurance premium of $9,000 in 20X5, covering the year ending 31 August 20X6. (3) In January 20X6 the company received rent from a tenant of $4,000 covering the six months to 31 December 20X5. For these items, what total figures should be included in the company’s statement of financial position as at 31 December 20X5?
A、Current assets $10,000 Current liabilities $12,240
B、Current assets $22,240 Current liabilities $nil
C、Current assets $10,240 Current liabilities $nil
D、Current assets $16,240 Current liabilities $6,000
A、1 only
B、2 only
C、3 only
D、None of them
A、1 and 2 only
B、2 only
C、3 only
D、1 and 3 only
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