The ( ) is required when bad debts are material in amount.
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1 .( ) are investments in government and corporation bonds.
A Accounts payable B Accounts receivable C Stock investment D Debt investments
2 .The proportion of investment that has a significant impact on the invested enterprises is ( ).
A Less than 20% B Less than 30% C Between 20% and 50% D More than 50%
3 .The proportion of investment that has a insignificant impact on the invested enterprises is ( ).
A Less than 20% B Less than 30% C Between 20% and 50% D More than 50%
4 .The proportion of controlled investment in the invested enterprise is ( ).
A Less than 20% B Less than 30% C Between 20% and 50% D More than 50%
5 .A current liability is a debt that the company expects to pay within ( ) or the operating cycle, whichever is longer.
A one year B 5 years C 10 years D 20 years
7 .( ) are liquid assets.
A Fixed assets B Accounts receivable C Long-term investment D Investment real estate
8 .Which of the following statements are correct about intangible assets: ( ).
A In general, accounting for intangible assets parallels the accounting for plant assets B Intangible assets are recorded at cost C If the life of the intangible is indefinite, the cost of the intangible should not be allocated D The systematic write-off of an intangible asset is referred to as amo...
9 .Which of the following statements are correct about income: ( ).
A Income is defined as increases in economic benefits during the reporting period in the form of inflows or enhancements of assets, or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity p B Increase in income is credited C Increase in ...
10 .Which of the following are liabilities: ( ).
A Notes payable B Unearned revenues C Accounts payable D Accounts receivable
