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【单选题】
—Two hundred of the tourists were saved from danger in Taiwan, but the rest ______ sti ll missing. —If the travel agency ______ more safety measures, this accident could have been avoided. [ ]A.
is; has taken
B.
are; had taken
C.
were; had taken
D.
are; would take
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举一反三
【单选题】The purpose of making closing entries is to
A.
Prepare revenue and expense accounts for the recording of the next period’s revenue and expenses.
B.
Enable the accountant to prepare financial statements at the end of the accounting period.
C.
Establish new balances in the balance sheet accounts.
D.
Reduce the number of expense accounts.
【单选题】After the closing entries are made, which of the following statements is not true?______.
A.
The income summary has a zero balance.
B.
Owner's equity has been increased for net income or decreased for net losss.
C.
The depreciation expense account has a zero balance.
D.
The accumulated depreciation account has a zero balance.
【多选题】关于经济存量与经济流量的含义与关系说法正确的是?
A.
流量是指带有时间跨度或在一个时段上所累积变动的量，好比通过一个河段的水流量。
B.
存量则指在某一个时点上某一变量的量值，如同湖中所盛的水。
C.
国内生产总值是一个存量
D.
2002年12月末的居民储蓄存款余额是一个存量
【简答题】移位寄存器不但可以 数据,而且还能对数据进行 。
【简答题】移位寄存器不但可__ _ ,而且还能对数据进行 _ _。
【简答题】移位寄存器不但可_________ ,而且还能对数据进行 _________。
【单选题】Closing entries are made
A.
in order to terminate the business as an operating entity.
B.
so that all assets, liabilities, and owner's capital accounts will have zero balances when the next accounting period starts.
C.
in order to transfer profit (or loss) and owner's drawings to the Owner's Capital account.
D.
so that financial statements can be prepared.
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