E-cash的主要特点有()
在电子现金的支付过程中,E-cash结算是在商家和()之间。
英译汉:“Cargo;cash;charge”,正确的翻译为()。
Passage 5Questions l9—33
● Read the article about the cash basic of accounting
● Choose the best word to fill each gap, from A, B, C or D.
●For each question l9—33, mark one letter(A, B, C or D)on your Answer Sheet.
●There is an example at the beginning.
Under the cash (0)______. of accounting, a firm recognizes revenues from selling goods and providing services in the period when it receives cash from customers. It reports (19)______ in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20)______ items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.
Donald and Joanne Aliens open a hardware store on January l, Year l. The firm receives $20,000 (21)______ cash from the Allens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22)______ the rate of l2 percent per year. The firm rents a store building on January l, and pays 2 months’ rent of $4,000 (23)______. On January l, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24)______ December 31, Year l. During January it acquires merchandise costing $40,000, (25)______ it purchases $26,000 for cash and$ 14.000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26)______ and $16,000 is on account. The acquisition cost of the merchandise (27)______ during January is $32,000, and various employees receive $5,000 in salaries.
Lawyers, accountants, and (28)______ professionals are the principal entities that use the cash basis of accounting .These professionals have (29)______ small investments in multiperiod assets, (30)______ buildings and equipment, and usually collect cash from clients soon after they(31)______ services. Most of these firms actually use a modified cash basis of accounting, under which they (32)______ the costs of buildings, equipment, and similar items as assets (33)______.
Most individuals use the cash basis of accounting for the purpose of computing personal income and person at income taxes.
Example:
l A basis B base C bases D way
19. A. by using up B. expenses C. by spending D. expense
20. A. similar B. a lot of C. a large number of D. Different
21. A. by means of B. on C. within D. in
22. A. with B. by C. at D. in
23. A. in advance of B. ahead of C. in advance D. in front
24. A. ended B. ending C. to end D. while ending
25. A. of which B. in which C. with which D. of that
26. A. expenses B. money C. rent D. cash
27. A. sell off B. sold C. is sold D. was sold
28. A. the same B. different C. like D. other
29. A. relatively B. relative to C. been relative to D. in relation to
30. A. so that B. such that C. such as D. for the purpose of
31. A. render B. pay for C. put into D. bring
32. A. treat as B. pay for C. pay back D. treat
33. A. when purchasing B. when purchased C. when purchase D. which purchased
It is not necessary to carry cash instead of dollar travellers’ cheques because the latter can be ______.
How much will Lenovo pay in cash to purchase IBM?
英译中:Cash discount
- What can I do for you, Madam?- 500yuan in cash to my son in Beijing University.()
Although our store will not provide cash refunds, we will accept returns for unworn merchandise for store credit ______.
- What can I do for you, Madam?- 500yuan in cash to my son in Beijing University.()