On September 30, the Cash account of Value Company had a normal balance of $5,000. During September, the account was debited for a total of $12,200 and credited for a total of $11,500. What was the ba
A.A$0balance
B.A$4,300debitbalance
C.A$4,300creditbalance
D.A$5,700debitbalanc
E.A$5,700creditbalanc
E.
时间:2024-01-05 14:25:29
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My Deratization Exemption Certificate will become ()on the 16th of September.
A . due
B . expire
C . lawful
D . non-effective
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Charter-party usually contains a clause states that payment must be made in cash without discount every 30 days in advance,and that in default of payment the shipowners have the right to()the vessel from the Charterers service.
A . send
B . withdraw
C . let go
D . take off
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It will be safer to walk on the streets because people will not need to carry large amounts of cash; virtually all financial()will be conducted by computer.
A . transformations
B . transmissions
C . transitions
D . transactio
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“The terrorist attack on America on September 11,2001 has met with_______ condemnation.”
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Cash collections from customers include thecurrent month’s cash sales plus collections on credit sales.
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Labor Day in the United States is a public holiday celebrated on September 1st every year. ( )
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The receipt of cash on account from a customer should be recorded as a debit to cash and a credit
A.to Accounts Payable
B.to service income
C.to Accounts Receivable
D.to the capital account
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With computer users linked to the Internetgrowin9__________every year,business istrying to cash in on the worldwide network. A.at million B.with a million C.with one million D.by millions
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She purchased a used computer for¥3500 on credit by making a ¥1500 cash down payment and obtaining two-month accounts payable for the remaining¥2000.
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We will make a decision before the 30th September.
A.我们要在11月30日定出计划。
B.我们将在9月30日前作出决定。
C.我们会在12月30日前制定策略。
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General Telephone gave Wynonna $2,000 for an easement for power lines across her property. She must realize the gain or loss on the receipt of cash。()
是
否
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听力原文:Cash dividends are paid to each shareholder based on the number of shares that a shareholder owns.
(7)
A.If a shareholder owns more shares, he can receive more cash dividends.
B.Cash dividends are paid to each shareholder on the date of declaration.
C.The number of shares has little impact on cash dividends paid to each shareholder.
D.Cash dividends will be paid from the proceeds of the share issuance.
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What does "cash on delivery" mean in Chinese?
A、自由交易
B、现金流
C、报价函
D、货到付款
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Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.
What was the goodwill arising on acquisition().
A、$139,370
B、$169,000
C、$119,370
D、$130,370
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We wish to advise you that the goods went ______ on the steamer “Yunnan” on August 8.They are to be _______at Copenhagen and are expected to reach your port in early September.
A、forward/transshipped
B、out/discharged
C、westward/reloaded
D、off/transshipping
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The longest bull run in a century of art-market history ended on a dramatic note with a sale of 56 works by Damien Hirst, Beautiful Inside My Head Forever, at Sotheby's in London on September 15th, 2008.All but two pieces sold, fetching more than £ 70m, a record for a sale by a single artist. It was a last victory. As the auctioneer called out bids, in New York one of the oldest banks on Wall Street, Lehman Brother, filed for bankruptcy.
The world art market had already been losing momentum for a while after rising bewilderingly since 2003.At its peak in 2007 it was worth some $ 65 billion, reckons Clare McAndrew, founder of art Economics, a research firm-double the figure five year earlier. Since then it may have come down to $ 50 billion. But the market generates interest far beyond its size because it brings together great wealth, enormous egos, greed, passion and controversy in a way matched by few other industries.
In the weeks and months that followed Mr Hirst's sale, spending of any sort became deeply unfashionable. In the art world that meant collectors stayed away from galleries and salerooms. Sales of contemporary art fell by two-thirds, and in the most overheated sector, they were down by nearly 90% in the year to November 2008.Within weeks the world's two biggest auction houses, Sotheby's and Christie's, had to pay out nearly $ 200m in guarantees to clients who had placed works for sale with them.
The current downturn in the art market is the worst since the Japanese stopped buying Impressionist at the end of 1989.This time experts reckon that prices are about 40% down on their peak on average, though some have been far more fluctuant. But Edward Dolman, Christie's chief executive, says: "I'm pretty confident we're at the bottom. "
What makes this slump different from the last, he says, is that there are still buyers in the market. Almost everyone who was interviewed for this special report said that the biggest problem at the moment is not a lack of demand but a lack of good work to sell. The three Ds--death, debt and divorce-still deliver works of art to the market. But anyone who does not have to sell is keeping away, waiting for confidence to return.
In the first paragraph, Damien Hirst's sale was referred to as "a last victory" because______.
A.the art marker had witnessed a succession of victories
B.the auctioneer finally got the two pieces at the highest bids
C.Beautiful inside My Head Forever won over all masterpieces
D.it was successfully made just before the world financial crisis
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______my notes from the meeting, we agreed that the work will begin on August 20th, and that the first set of deliverables is due September 15th.
A.Using of
B.Writing on
C.Reporting by
D.According to
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The longest bull run in a century of art-market history ended on a dramatic note with a sale of 56 works by Damien Hirst, Beautiful Inside My Head Forever, at Sotheby's in London on September 15th 2008. All but two pieces sold, fetching more than £70m, a record for a sale by a single artist. It was a last victory. As the auctioneer called out bids, in New York one of the oldest banks on Wall Street, Lehman Brothers, filed for bankruptcy.
The world art market had already been losing momentum for a while after rising bewilderingly since 2003. At its peak in 2007 it was worth some $65 billion, reckons Clare McAndrew, founder of Arts Economics , a research firm—double the figure five years earlier. Since then it may have come down to $50 billion. But the market generates interest far beyond its size because it brings together great wealth, enormous egos, greed, passion and controversy in a way matched by few other industries.
In the weeks and months that followed Mr Hirst's sale, spending of any sort became deeply unfashionable. In the art world that meant collectors stayed away from galleries and salerooms. Sales of contemporary art fell by two-thirds, and in the most overheated sector, they were down by nearly 90% in the year to November 2008. Within weeks the world's two biggest auction houses, Sotheby's and Christie's, had to pay out nearly $200m in guarantees to clients who had placed works for sale with them.
The current downturn in the art market is the worst since the Japanese stopped buying Impressionists at the end of 1989. This time experts reckon that prices are about 40% down on their peak on average, though some have been far more fluctuant. But Edward Dolman, Christie's chief executive, says: " I'm pretty confident we're at the bottom. "
What makes this slump different from the last, he says, is that there are still buyers in the market. Almost everyone who was interviewed for this special report said that the biggest problem at the moment is not a lack of demand but a lack of good work to sell. The three Ds—death, debt and divorce—still deliver works of art to the market. But anyone who does not have to sell is keeping away, waiting for confidence to return.
In the first paragraph, Damien Hirst's sale was referred to as "a last victory" because_________.
A.the art market had witnessed a succession of victories
B.the auctioneer finally got the two pieces at the highest bids
C.Beautiful Inside My Head Forever won over all masterpieces
D.it was successfully made just before the world financial crisis
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When will the workshop be held September 2B.September 28C.October 5D.October 12When will the workshop be held September 2 B.September 28 C.October 5 D.October 12
A.September 2
B.September 28
C.October 5
D.October 12
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听力原文:Peter Smith had just received the phone call that would bring him to the top position. Regulators had approved his purchase of a controlling share in Direct TV’s satellite service. Our reporter Kate Harvey interviewed the News Corp. Chairman in his Los Angeles office on September 30, just hours before the official announcement.
How does it feel to finally get the deal?
I’m very happy, of course, but it would have been better if it were a few years ago, otherwise cable wouldn’t have made those investments and would have been more vulnerable.
How are you going to win customers away from cable?
To a certain extent, we’re just going to give better service — cable and satellite both have had reputations for service — and if we want to get customers, we’d better have someone on the phone in 30 seconds rather than 20 minutes. And we will be investing a lot in research and development to get the most advanced technology for our set-top boxes and to get a lot of more interactivity.
Will you be giving set-top boxes for free?
Well, Jack Lonergan, Echo Star Communications Corp. Chairman, is already giving away some of the boxes. We will be matching him. But if we are manufacturing boxes with more features than he is giving, then we will charge something. But we will be subsidizing to the extent that he does.
Do you intend to undercut cable’s prices to start a price war?
We are not going into a price war with anyone. But overall, digital satellite today is getting about $54 a month per customer, and cable is averaging about $66 at the moment. People want digital offerings, because cable is just too expensive.
What about broadband? Cable offers it; satellite can’t.
I am inclined to think that broadband will be a commodity. I am not sure about that, but it’s certainly physically possible to get first-class broadband service by satellite.
People genuinely seem to fear you. Why is that?
Ah, "the crazy people who will change the world". This company has always been a stimulus for change — Fox News is a stimulus for change, BSKYB was. Someone told me that there Were two crazy people in the media business — Ted Turner and me — and now there is only one. And that’s not a bad thing to keep people guessing.
Still, in Britain, you forced MTV to lower its rates for your BSKYB service. Will you force US programmers to lower their rates to get carried on Direct TV?
I hope to have a good relation and compromise. But they want give us more and more channels — and charge us for them. So if they want us to carry one of their channels, they have to promise it will get an audience.
You have said you would use sports as battering ram. Will Fox TV or the Fox Sports Network bid against ESPN for Sunday Night NEL football when it comes up in 2006?
It is too early to say. I would be happy to leave things as they are. but the NFL may try to do something with cable to expand their revenues. To try to take on ESPN would be too expensive. I am not committing myself, but at current prices we are to keep what we have.
Your sons, Lachlan and James. are both in top jobs, Who will succeed you?
They will both learn and develop. And my daughter may be coming back into the company. But the board will decide. I won’t be around. I’ll probably drop dead on the job.
?You will hear an interview with Peter Smith, CEO of Direct TV.
?For questions 23-30, mark one letter (A, B or C) for the correct answer.
?You will hear the recording twice.
Mr. Smith believed that his promotion came
A.too early.
B.a bit late.
C.just in time.
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What is the most likely effect on the accounting equation when a company purchases office equipment with cash?
A、Assets increase,and liabilities increase.
B、There is no effect on the accounting equation.
C、Assets decrease,and owners equity decreases.
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Moon company paid cash dividends during the year. What is the most likely effect of this transaction on the statement of cash flows?
A、A cash outflow in cash flow from operations.
B、A cash outflow in cash flow from financing activities.
C、A cash outflow in cash flow from investing activities.
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An analyst gathered the following information about a company:·Cash flow from operations $800·Purchase of plant and equipment 40·Sale of land 30·Interes
A.$840.
B.$870.
C.$940.
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ABC Inc. Trial Balance December 31 Debit Credit Cash $ 15 Accounts Receivable 25 Equipment 190 Accounts Payable $ 20 Capital Stock 105 Retained Earnings 55 Dividends 10 Service Revenue 185 Salaries Expense 85 Depreciation 25 Supplies Expense 15 $365 $365 Which accounts will appear on the balance sheet? ()
A、retained earnings of $55.
B、dividends of $10.
C、net income of $65.
D、none of the above.