【单选题】Which financial statement must be prepared before the others?
A.
Statement of cash flows
D.
Statement of retained earnings
【单选题】Which of the following would you expect to find in a correctly prepared income statement?
A.
Cash balance at the end of the period
B.
The reported company's financial position at a specific date
C.
Contributions by the owner during the period
D.
Expenses incurred during the period to earn revenues
【判断题】保险和税收成本的是物流运作成本。 ( )
【单选题】The statement of owner's equity is prepared before ( ), since the amount of the owner's equity at the end of the period must be reported on the latter statement.
D.
the statement of cash flows
【单选题】The Income statement is always prepared first in order to determine
A.
the total assets to be reported on the balance sheet.
B.
the cash outflow of the company.
C.
the profit or loss used in the Statement of changes in owner’s equity.
D.
the amount of investments or withdrawals used in the Statement of changes in owner’s equity.
【简答题】借贷记账法下,账户的左边金额记录栏称为 ,右边金额记录栏称为 。账户中借贷方记录的反映经济业务所引起的该科目增减变化的金额称为 ,其中记入借方的称 ,记入贷方的称 。本期发生额是一定会计期间该账户借方或贷方 的合计数。
【单选题】Which financial statement must be prepared before others can be completed?
A.
Statement of cash flows.
D.
Statement of financial position.