举一反三
- Which TWO of the following will be classified as non-current assets for a dealer in computer equipment?(1) Computers for resale(2) Vehicles for delivering computers(3) Business capital(4) Office furniture A: 1 and 2 B: 2 and 3 C: 2 and 4 D: 3 and 4
- Which of the following items are non-current assets of a business? A: cash B: property C: equipment D: inventory
- Which of the following would normally be classified as a non-current asset and which as a current asset?Petty cash A: Non-current asset B: Current asset
- Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an intangible non-current asset? 1 Computer hardware owned by a business 2 Operating software that operates the computer hardware in (1) 3 A patent bought by a business 4 An extension to an office building owned by a business A: All four items B: 1, 2 and 4 only C: 1 and 2 only D: 3 only
- 中国大学MOOC: Which two of the following would be classified as substantive procedures?(1) Tests of control(2) Walk-through tests(3) Analytical procedures(4) Tests of details
内容
- 0
A business has non-current assets of $26,000, total liabilities of $32,000 and capital of $8,500.What is the value of current assets? A: $15,500 B: $40,500 C: $6,000 D: $14,500
- 1
Which of following is classified as part of ‘investing activities’ in the statement of cash flows? A: gain on sale of investments B: depreciation of non-current assets C: proceeds from an issue of shares D: acquisition of non-current assets
- 2
Which of the following items describes the current assets? A: Assets which are currently located on the business premises B: Assets which are used to conduct the organisation's current business C: Assets which are expected to be converted into cash in the short-term D: Assets which are not expected to be converted into cash in the short-term
- 3
Which of the following belongs to the current assets? A: long-term investment B: plant and equipment C: intangible assets D: inventory
- 4
Which of these best describes non-current assets? A: Items bought to be used in the business B: Items which will not wear out quickly C: Expensive items bought for the business D: Items having a long life and not bought specifically for resale