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Translate the following sentence into English. “有些支出,如广告支出和职工培训费用,很难客观地估计其受益期间。”

A、For some expenditure, such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced.

B、Such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced.

C、For some expenditure, such as those for advertising or employ training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced.

D、None of the above.

提问人:网友dzxxzd 发布时间:2022-01-07
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研究开发费、广告费和职工培训费属于( )
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第2题
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A.1

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第4题
Revenue is most frequently recognized at the .

A、signing of a contact

B、completion of production

C、delivery of goods or services

D、collection of sales proceeds

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第5题
For example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in .

A、liabilities

B、assets

C、cost

D、expense

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第6题
【单选题】Translate the following sentences into English. For example, in preparing monthly income statements, it is important to offset this month’s expenses against this month’s revenue. We should not offset this month’s expenses against last month’s revenue, because there is no cause and effect relationship between the two.

A、比如说,在编制收入表时,必须将本月的费用从本月的收入中扣除,而不应将本月的收入与上月的费用联系在一起,因为它们两者之间不存在“因果关系”。

B、比如说,在编制月度收入表时,必须将上月的费用从本月的收入中扣除,而不应将本月的收入与上月的费用联系在一起,因为它们两者之间不存在“因果关系”。

C、比如说,在编制月度收入表时,必须将本月的费用从本月的收入中扣除,而不应将本月的收入与上月的费用联系在一起,因为它们两者之间不存在“因果关系”。

D、以上答案都不对。

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第7题
is an important factor in matching (offsetting) revenue with the related expenses.

A、Income statements

B、Timing

C、Revenue

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第8题
MAKE ENTRY FOR THE FOLLOWING TRANSACTION. Prepaid insurance expense, $40,000.

A、Prepaid insurance 20,000 Cash in Bank 20,000

B、Prepaid insurance 40,000 Cash in Bank 40,000

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D、None of the above.

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第9题
Translate the following special term into English. “管理费用”

A、operating expense

B、financial charge

C、administrative expense

D、None of the above.

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第10题
are sometimes collectively referred to as 'plant'.

A、Accounting

B、Revenue

C、Fixed assets

D、Assets

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