The proportion of investment that has a insignificant impact on the invested enterprises is ( ).
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1 .Accounts receivable are liquid assets, usually being converted into cash within a period of ( ) days.
A 30 to 60 B 60 to 100 C 90 to 200 D 200 to 300
2 .( ) is listed first in the statement of financial position because it represents a resource that can be used immediately to pay any type of obligation.
A Short-term investment B Cash C Cash equivalents D Accounts receivable
3 .Which of the following statements is not 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 be allocated D The systematic write-off of an intangible asset is referred to as amortiza...
4 .( ) are investments in government and corporation bonds.
A Accounts payable B Accounts receivable C Stock investment D Debt investments
5 .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%
7 .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%
8 .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
9 .The ( ) is required when bad debts are material in amount.
A Average-cost method B Specific identification method C Allowance method D Units-of-production method
10 .( ) are liquid assets.
A Fixed assets B Accounts receivable C Long-term investment D Investment real estate
