第142页 Unit 6 Accounting II 会计业务二

六、练习：
1.True  or  False
1.The  purchase  of  office  supplies  on  account  will  increase  a liability.
2.Operating  cycle  is as  same  as accounting cycle.
3.The  balance sheet  is  divided  into  three  sections: assets, liabilities, and  owner's  equity.
4.A cash flow statement  covers a period of time.
5.An  income statement  covers  a  period  of  time.
6.In  the balance sheet  of  a bank,  assets  are  usually  arranged in  the order  of  their  general  liquidity.
7.Mortgage  is  simply  any  form  of  lending where property is used  as security  for  a loan.
8.National  currency is the  actual  currency  of  the  transaction.
9.A  syndicated  loan  is  provided  jointly  in  some way  by  a group  of  lenders  that  would be either  unable or  unwilling to  provide  such finance  individually.
10.In addition to reserve  funds, the capital funds  of  a bank  usually  comprise its  share  capital  and  loan  capital.
II.Multiple  choice
1.A bank usually  doesn't prepare the  following reports that help  the  mangement  performing  their  daily  performance:-----------
A.daily  trial  balance                             B.daily  new  account  report.
C.news  report                                       D.daily  significant  balance  change
2.A  bank  makes  investment  for  the  following   reasons:---------
A.liquidity       B.risk  diversification       C.income       D.all of  the  above
3.OPerating  activities  for  a bank  could  include  cash  inflows  from-----------.
A.interest  income                                  B. dividend  income
C.fees  for  services                               D.all  of  the  above
4.The  statement's  value  is  that  it  helps  meet  the  information  needs  of  users  including  the  needs  for  information  on  -----------.
A.liquidity    B.financial  flexibility     C.operational  capability     D.all  of  the  above
5.The   chart  of  accounts  is  generally  broken  down  into  following  divisions:---------.
A.assets    B.liabilities,assets     C.capital  and  reserves   D.income  and expenses
6.A  bank's customer  out  standings  may  exclude--------------.
A.advances     B.  cash            C.loans              D.bills  discounted
7.Tangible   assets,  which  include  land  and  buildings, plants  and  machinery, tools  and  vehicles,  and  fixtures  and  fittings  are the  main  example  of --------------.
A.fixed  assets   B.current  assets    C.intangible   assets   D.capital  and  reserves
8.Current  assets  contain  items  which  usually  have  a high  rate  of-----------.
A.interest    B.exchange            C.discount            D.turnover
9.Stocks   of  raw   materials  and  finished  goods together  with  the  value of  any  work  in  progress  on  unfinished  products  are  in  the  section  of ------------.
A.fixed  assets    B.current  assets    C.current  liabilities   D.non-current  liabilities
10.----------------are  the  sums  that ABC  owes to  others  but need  not  pay  to  them  for  a least  one  year.
A.Current  liabilities                                  B.Non-current  liabilities
C.Fixed  assets                                        D.Current  assets