When reconciling the list of receivables to the receivables control account, it is discove
A、Add $30
B、Subtract $30
C、Add $180
D、Subtract $180
A、Add $30
B、Subtract $30
C、Add $180
D、Subtract $180
A、No adjustment
B、Add $50
C、Subtract $50
D、Subtract $100
A、To both the control account and the list of balances
B、To neither the control account nor the list of balances
C、To the control account, but not the list of balances
D、To the list of balances, but not the control account
Which of the following practices contributes to efficient cash management?______.
A.Never borrow money—maintain a cash balance sufficient to make all necessary payments.
B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.
C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.
D.Pay each bill as soon as the invoice arrives.
A.Credittocashfor$880
B.Debittocashfor$880
C.Credittoprepaidinsurancefor$880
D.noentryisrequire
D.
Depreciation $38,000
Increase in net accounts receivable 31,000
Decrease inventory 27,000
Increase in accounts payable 48,000
Increase in interest payable 12,000
Net income is ______.
A.$29,000.
B.$41,000.
C.$79,000.
D.$217,000.
Primary care should be the backbone of any health care system. Countries with appropriate primary care resources score highly when it comes to health outcomes and cost. The U.S. takes the opposite approach by emphasizing the specialist rather than the primary care physician.
A recent study analyzed the providers who treatMedicare beneficiaries(老年医保受惠人). The startling finding was that the average Medicare patient saw a total of seven doctors—two primary care physicians and five specialists—in a given year. Contrary to popular belief, the more physicians taking care of you doesn't guarantee better care. Actually, increasing fragmentation of care results in a corresponding rise in cost and medical errors.
How did we let primary care slip so far? The key is how doctors are paid. Most physicians are paid whenever they perform a medical service. The more a physician does, regardless of quality or outcome, the better he'sreimbursed(返还费用). Moreover, the amount a physician receives leans heavily toward medical or surgical procedures. A specialist who performs a procedure in a 30-minute visit can be paid three times more than a primary care physician using that same 30 minutes to discuss a patient's disease. Combine this fact with annual government threats to indiscriminately cut reimbursements, physicians are faced with no choice but to increase quantity to boost income.
Primary care physicians who refuse to compromise quality are either driven out of business or to cash-only practices, further contributing to the decline of primary care.
Medical students aren't blind to this scenario. They see how heavily the reimbursement deck is stacked against primary care. The recent numbers show that since 1997, newly graduated U.S. medical students who choose primary care as a career have declined by 50%. This trend results in emergency rooms being overwhelmed with patients without regular doctors.
How do we fix this problem?
It starts with reforming the physician reimbursement system. Remove the pressure for primary care physicians to squeeze in more patients per hour, and reward them foroptimally(最佳地) managing their diseases and practicing evidence-based medicine. Make primary care more attractive to medical students by forgiving student loans for those who choose primary care as a career and reconciling the marked difference between specialist and primary care physician salaries.
We're at a point where primary care is needed more than ever. Within a few years, the first wave of the 76 million Baby Boomers will become eligible for Medicare. Patients older than 85, who need chronic care most, will rise by 50% this decade.
Who will he there to treat them?
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
Crippling health care bills, long emergency-room waits and the inability to find a primary care physician just scratch the surface of the problems that patients face daily.
Primary Care should be the backbone of any health care system. Countries with appropriate primary care resources score highly when it comes to health outcomes and cost. The U.S. takes the opposite approach by emphasizing the specialist rather than the primary care physician.
A recent study analyzed the providers who treat Medicare beneficiaries(老年医保受惠人). The startling finding was that the average Medicare patient saw a total of Steven doctors—two primary care physicians and five specialists—in a given year. Contrary to popular belief, the more physicians taking care of you doesn't guarantee better care. In fact, studies show that increasing fragmentation of care results in a corresponding rise in cost and medical errors.
How did we let primary care slip so far? The key is how doctors are paid. Most physicians are paid whenever they perform. a medical service. The more a physician does, regardless of quality or outcome, the better he's reimbursed(返还费用). Moreover, the amount a physician receives leans heavily toward medical or surgical procedures. A specialist who performs a procedure in a 30-minute visit can be paid three times more than a primary care physician using that same 30 minutes to discuss a patient's disease. Combine this fact with annual government threats to indiscriminately cut reimbursements, physicians are faced with no choice but to increase quantity to boost income.
Primary care physicians who refuse to compromise quality are either driven out of business or to cash-only practices, further contributing to the decline of primary care.
Medical students are not blind to this scenario. They see how heavily the reimbursement deck is stacked against primary care. The recent numbers show that since 1997, newly graduated U.S. medical students who choose primary care as a career have declined by 50%. This trend results in emergency rooms being overwhelmed with patients without regular doctors.
How do we fix this problem?
It starts with reforming the physician reimbursement system. Remove the pressure for primary care physicians to squeeze in more patients per hour, and reward them for optimally(最佳地) managing their diseases and practicing evidence-based medicine. Make primary care more attractive to medical students by forgiving student loans for those who choose primary care as a career and reconciling the marked disparity between specialist and primary care physician salaries.
We are at a point where primary care is needed more than ever. Within a few years, the first wave of the 76 million Baby Boomers will become eligible for Medicare. Patients older than 85, who need chronic care most, will rise by 50% this decade.
Who will be there to treat them?
The author's chief concern about the current U.S. health care system is
A.the inadequate training of physicians
B.the declining number of doctors
C.the ever-rising health care costs
D.the shrinking primary care resources
Crippling health care bills, long emergency-room waits and the inability to find a primary care physician just scratch the surface of the problems that patients face daily.
Primary care should be the backbone of any health care system. Countries with appropriate primary care resources score highly when it comes to health outcomes and cost. The U.S. takes the opposite approach by emphasizing the specialist rather than the primary care physician.
A recent study analyzed the providers who treat Medicare beneficiaries(老年医保受惠人). The startling finding was that the average Medicare patient saw a total of seven doctors—two primary care physicians and five specialists—in a given year. Contrary to popular belief, the more physicians taking care of you don’t guarantee better care. Actually, increasing fragmentation of care results in a corresponding rise in cost and medical errors.
How did we let primary care slip so far? The key is how doctors are paid. Most physicians are paid whenever they perform. a medical service. The more a physician does, regardless of quality or outcome, the better he’s reimbursed (返还费用). Moreover, the amount a physician receives leans heavily toward medical or surgical procedures. A specialist who performs a procedure in a 30-minute visit can be paid three times more than a primary care physician using that same 30 minutes to discuss a patient’s disease. Combine this fact with annual government threats to indiscriminately cut reimbursements, physicians are faced with no choice but to increase quantity to boost income.
Primary care physicians who refuse to compromise quality are either driven out of business or to cash-only practices, further contributing to the decline of primary care.
Medical students are not blind to this scenario. They see how heavily the reimbursement deck is stacked against primary care. The recent numbers show that since 1997, newly graduated U.S. medical students who choose primary care as a career have declined by 50%. This trend results in emergency rooms being overwhelmed with patients without regular doctors.
How do we fix this problem?
It starts with reforming the physician reimbursement system. Remove the pressure for primary care physicians to squeeze in more patients per hour, and reward them for optimally (最佳地) managing their diseases and practicing evidence-based medicine. Make primary care more attractive to medical students by forgiving student loans for those who choose primary care as a career and reconciling the marked difference between specialist and primary care physician salaries.
We’re at a point where primary care is needed more than ever. Within a few years, the first wave of the 76 million Baby Boomers will become eligible for Medicare. Patients older than 85, who need chronic care most, will rise by 50% this decade.
Who will be there to treat them?
57. The author’s chief concern about the current U.S. health care system is __________.
A) the inadequate training of physicians
B) the declining number of doctors
C) the shrinking primary care resources
D) the ever-rising health care costs
King Tech : GREAT CHANCE FOR GROWTH WITH EXCITING DOWNTOWN COMPANY
The country's top development agency located in the center of the city. We are looking for applicants for the following job openings:
Administrative Assistant:
Duties: Work 30-40 hrs. a week; reception, typing, meet deadlines; proficiency in
Word, Excel, PowerPoint programs.
Requirements: 3 years experience; post-secondary education; serious career
orientation. Must also be willing to work weekends.
Admissions Advisor:
Duties: Respond to enquiries from potential students; conduct assessments,
facility tours and provide assistance with applications; academic guidance counseling.
Requirements: Fluent in English; excellent verbal and communication skills.
Recruiter:
Duties: Manage requisition process; recruitment for portfolio of available positions.
Requirements: 6 years experience in Human Resources(HR); able to develop
project plans; fantastic social skills and a positive outlook to bring energy to the team.
Accounts Payable:
Duties: Preparing and reconciling accounts, balances, transfers; updating
spreadsheets.
Requirements: Relevant Accounting qualifications; 4 years direct experience in
Accounts Payable. Please e-mail your resume and cover letter to James Joyce (kingtech@hotmail.com).
To: James Joyce (kingtech@hotmail.com)
Date: September 10
From: Bruce Moore
Subject: Admissions Advisor position
Dear Mr. Joyce,
I appreciate being given me a chance to submit my resume and cover letter for the position of Admissions Advisor. I have worked in education as a language teacher and school administrator for 3 years. I am fluent in English and have acted as a guide for many new students. I have been responsible for conducting interviews along with administering assessment tests to place new students.
Please find my resume and cover letter attached to this email.
Sincerely,
Bruce Moore
Which position requires post-secondary education?
A.Administrative Assistant.
B.Admissions Advisor.
C.Recruiter.
D.Accounts Payable.
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