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An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an ______.A．liabilityB．debtC．equityD．asset
题目
An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an ______.
A．liability
B．debt
C．equity
D．asset
相似考题
参考答案和解析
解析：负债是指企业所承担的、能以货币计量的、并需要用资产或劳务来偿还给债权人的债务。creditor债权人。liability负债。debt非专业术语。equity股权。asset资产。
更多“An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an ______.A．liabilityB．debtC．equityD．asset”相关问题
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第1题：
deficit is the amount by which a sum of money falls short of the required or expected amount.()
参考答案：正确
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第2题：
听力原文：Banks make money in the foreign exchange dealings not on profit margin but on volume.
(8)
A．Banks make money in foreign exchange business because of profit margin.
B．Banks make money from the price spread in the foreign exchange market.
C．Banks make money in foreign exchange business on profit as well as on volume.
D．Banks make money in foreign exchange business because of the great volume.
正确答案：D
解析：单句意思为“银行在外汇交易中挣钱不是来自于边际利润而是来自于交易量。” -
第3题：
Which of the following statements is true? Accounts payable are ______.
A．debts owed to suppliers
B．related to purchases of goods on an open account
C．current liabilities
D．all of the above
正确答案：D
解析：文章第三段提到Accounts payable are debts...on an open account.本题是关于应付账款的表述，应付账款是企业欠供应商的债务，是由于购买商品时进行赊销而形成的应付账款，应付账款属于短期流动债务。 -
第4题：
The high quality of our products is well-known and universally acknowledged, and we are confident that a trial order would convince you that the goods we offer are excellent value for money.(英译中)
参考答案：我们产品的高质量众所周知，并得到广泛认可。我们相信通过试用订购，贵方会认为我们所提供的商品质地优良，货真价实。
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第5题：
In a charter-party，the amount of despatch money payable is often fixed ______.
A.at one fourth the demurrage rate
B.at one third the demurrage rate
C.at half the demurrage rate
D.at the demurrage rate
正确答案：C
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第6题：
Telephone Billing Statement_______city Phone Cellular
City Phone Cellular
Department of Billing Services
51 Dublin St．，Suite 301
Springfield，WI
Invoice Date：08—15—2006
Payment Due Date：09—14—2006
Customer Information
Name：Desire Eberhardt
Account Number：1 0003483一FFT"
Account Information
Current Charges：$6 1．59
Outstanding Balance：$35．08
Total Amount Owed：$96．67
Pay your bill online at WWW．cpcellular．tom and receive a discount of 3?fore taxes are added．If you have questions about this or other City Phone Cellular policies，please contact our customer service department at 1-888—349—5959．
Billing Summary Amount Owed
Current Charges：
City Phone Premium Cellular Package$49．95
State Taxes$5．65
Service Fee$5．99
Total Current Charges$6 1．59
Previous Charges：
Balance as of Last Month$55．08
Payment Received Last Month$20．00
Outstanding Balance$35．08
Total Amount Owed$96．67
If the exchange rate with the dollar continues to drop，_______the country’s businesseswill certainly lose money．A.Much
B.much of
C.many
D.many of答案：D解析：从空格开始到“business”结束的部分为主句的主语，因此可以用“不定代词+of+the+名词”结构构成主语的B和D为正确答案的备选项。空格后的名词“businesses”为可数名词的复数形式，因此D为正确答案。 -
第7题：
Telephone Billing Statement_______city Phone Cellular
City Phone Cellular
Department of Billing Services
51 Dublin St．，Suite 301
Springfield，WI
Invoice Date：08—15—2006
Payment Due Date：09—14—2006
Customer Information
Name：Desire Eberhardt
Account Number：1 0003483一FFT"
Account Information
Current Charges：$6 1．59
Outstanding Balance：$35．08
Total Amount Owed：$96．67
Pay your bill online at WWW．cpcellular．tom and receive a discount of 3?fore taxes are added．If you have questions about this or other City Phone Cellular policies，please contact our customer service department at 1-888—349—5959．
Billing Summary Amount Owed
Current Charges：
City Phone Premium Cellular Package$49．95
State Taxes$5．65
Service Fee$5．99
Total Current Charges$6 1．59
Previous Charges：
Balance as of Last Month$55．08
Payment Received Last Month$20．00
Outstanding Balance$35．08
Total Amount Owed$96．67
How can City Phone Cellular customers receive a discount?A.By applying for an account online
B.By paying their balance early
C.By calling the customer service department
D.By paying over the Internet答案：D解析：第三段第一句通告说，在网上缴费的话，可以获得税前3%的优惠。如果在网上缴纳费用的话，请一定在网上申请一个银行账号，这个是错误的，请不要把A项和正确答案混淆。 -
第8题：
Brand refers to names, logos and slogans. For example, Nike is known for its slogan “Just do it” and swoosh logo. A trademark shows the origin and ownership of a product or service, which is used to protect names, logos, drawings, symbols and other characters related with a business. Coke？ and Coca-cola？ are registered trademarks of the Coca-Cola Company. Many companies spend a lot of money and time registering their trademarks. There are at least two good reasons for this. Firstly, if you trademark a brand, you are the only person allowed to use that Brand name slogan etc. If others want to use that brand, they must ask your permission or pay some money. Secondly, registration also allows the owner to bring legal action against anyone who uses the trademark without authorization. There are basic trademark symbols, e.g.“TM”for goods and“SM”for service.They tell the public that the product's name and design are the exclusive property of the company, but a registered trademark？ provides notice that it has indeed been registered. The trademark symbols TM and ? can be exchanged in a brand.
A对
B错
错
略 -
第9题：
单选题As freight is prima facie payable on delivery of the goods，the burden of making out a case for advance freight（）on the Shipowner.Ahas
Bhave
Cis
Dare
正确答案： A解析： 暂无解析 -
第10题：
单选题请阅读 Passage 2，完成第 26~30小题 。Passage 2Paper money is used every day but people do not often think of money as just paper.This is because people agree that it has value，and paper money is supported by the government.People have used paper money for only a few hundred years，but what did people do before printed money was invented? In Medieval England，a stick was the official representation of money. The common system that was used involved counting debt on a piece of wood called a tally stick. The tally stick was marked with a knife.Each mark，or tally，indicated an amount of money.The tally stick acted as a contract.No one really knows who invented the tally stick，but King Henry I of England is credited as the first to use the stick in a widespread fashion.In England，the tally stick was used from 1100-1826.Marks were made on a tally stick to represent the amount of service or goods that were exchanged.The tally stick was cut in halflengthwise into two parts，and one stick was longer than the other.The person giving services or goods received the longer end of the stick，called the stock，and the person paying for the service or goods received the shorter end.Once the stick was cut，it could not be altered.When put together，the two halves fit perfectly together.Medieval England was not the only country to use the tally stick system.In 1960，Belgian scientist Jean de Heinzelin de Braucourt discovered an extremely old tally stick made of baboon bone in Africa.At first，he determined the stick to be between about 8，000 to 10，000 years old.This surprised many people because it proved that the tally stick system had been in use for much longer than everyone had previously thought.Further research has shown that this stick is actually much older: now，scientists believe it is 20，000 years old.The tally stick system may no longer be in use today，but its influence is still apparent.People still make contracts and people still borrow and lend money.People still trust that things-whether they are sticks，paper，or coins-have value.The next time paper money is used，just remember: it is only paper!Which of the following statements is true?AEnglish tally sticks have more marks than African ones.
BTally sticks are a practical tool in use today.
CThe current representation of money is in the form of paper.
DMany models for money have been cut short.
正确答案： D解析： -
第11题：
单选题请阅读 Passage 2，完成第 26~30小题 。Passage 2Paper money is used every day but people do not often think of money as just paper.This is because people agree that it has value，and paper money is supported by the government.People have used paper money for only a few hundred years，but what did people do before printed money was invented? In Medieval England，a stick was the official representation of money. The common system that was used involved counting debt on a piece of wood called a "tally stick". The tally stick was marked with a knife.Each mark，or tally，indicated an amount of money.The tally stick acted as a contract.No one really knows who invented the tally stick，but King Henry I of England is credited as the first to use the stick in a widespread fashion.In England，the tally stick was used from 1100-1826.Marks were made on a tally stick to represent the amount of service or goods that were exchanged.The tally stick was cut in halflengthwise into two parts，and one stick was longer than the other.The person giving services or goods received the longer end of the stick，called the "stock"，and the person paying for the service or goods received the shorter end.Once the stick was cut，it could not be altered.When put together，the two halves fit perfectly together.Medieval England was not the only country to use the tally stick system.In 1960，Belgian scientist Jean de Heinzelin de Braucourt discovered an extremely old tally stick made of baboon bone in Africa.At first，he determined the stick to be between about 8，000 to 10，000 years old.This surprised many people because it proved that the tally stick system had been in use for much longer than everyone had previously thought.Further research has shown that this stick is actually much older: now，scientists believe it is 20，000 years old.The tally stick system may no longer be in use today，but its influence is still apparent.People still make contracts and people still borrow and lend money.People still trust that "things"-whether they are sticks，paper，or coins-have value.The next time paper money is used，just remember: it is only paper!In England，the tally stick was useful for ____.Adeciding debt and credit
Bcutting goods in half
Cdiscovering the origins of African tally sticks
Ddesigning tally sticks made of baboon bone
正确答案： A解析： -
第12题：
单选题The freight will not be payable（）the goods are delivered in such a condition that they are substantially and in a mercantile sense the same goods as those shipped.Aif
Bwhether
Cwhen
Dunless
正确答案： C解析： 暂无解析 -
第13题：
Which term means “the amount of money which a business obtains (in a year) from customers by selling goods or services”?A、Annual income
B、operation profit
C、annual turnover
D、net profit
参考答案：C
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第14题：
Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.
(46)
A．calculation
B．liquidation
C．counting
D．account
正确答案：B
解析：liquidation意思是“清算”，其他几个词的意思都是“计算”；此处考查了经济学术语“清算”。 -
第15题：
The phrase "retained earnings" in the last paragraph probably refers to "______".
A．the net worth belonging to the creditors and owners
B．part of the profits reinvested in the company
C．the amount of money the owners invested
D．the amount of money owed to the employees
正确答案：B
解析："retained earnings"意为留存收益，是指企业利润中未进行分配，而是进行再投资的部分。 -
第16题：
As freight is prima facie payable on delivery of the goods， the burden of making out a case for advance freight is on ________．
A.the shipper
B.consignee
C.the shipowner
D.consigner
正确答案：C
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第17题：
The liability of the carrier for the economic losses resulting from delay in delivery of the goods shall be limited to the amount equivalent to ______．
A.actual value of the goods so lost
B.the difference between the values of the goods before and after the damage
C.the expenses for the repair
D.the freight payable for the goods so delayed
正确答案：D
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第18题：
Telephone Billing Statement_______city Phone Cellular
City Phone Cellular
Department of Billing Services
51 Dublin St．，Suite 301
Springfield，WI
Invoice Date：08—15—2006
Payment Due Date：09—14—2006
Customer Information
Name：Desire Eberhardt
Account Number：1 0003483一FFT"
Account Information
Current Charges：$6 1．59
Outstanding Balance：$35．08
Total Amount Owed：$96．67
Pay your bill online at WWW．cpcellular．tom and receive a discount of 3?fore taxes are added．If you have questions about this or other City Phone Cellular policies，please contact our customer service department at 1-888—349—5959．
Billing Summary Amount Owed
Current Charges：
City Phone Premium Cellular Package$49．95
State Taxes$5．65
Service Fee$5．99
Total Current Charges$6 1．59
Previous Charges：
Balance as of Last Month$55．08
Payment Received Last Month$20．00
Outstanding Balance$35．08
Total Amount Owed$96．67
Consumers appreciate that Reston Home Appliances offers a five—year full warranty on thisparticular _______．A.Product
B.productivity
C.produce
D.production答案：A解析：表示家电产品之类的工业产品时用意为产品。 -
第19题：
By "Angel money", the author refers to__________.A.the money borrowed from banks
B.the money spent to promote sales
C.the money raised from close friends
D.the money needed to start a business答案：D解析：从文章第一段“So，I began looking around for individuals who would be my first investors．“Angel moilev”it was called．”可知“Angel money”是第一批投资商投入的资金，此时公司刚刚成立，从而可以推断“Angel money”是用来创业的，故选D项。 -
第20题：
Brand refers to names, logos and slogans. For example, Nike is known for its slogan “Just do it” and swoosh logo. A trademark shows the origin and ownership of a product or service, which is used to protect names, logos, drawings, symbols and other characters related with a business. Coke？ and Coca-cola？ are registered trademarks of the Coca-Cola Company. Many companies spend a lot of money and time registering their trademarks. There are at least two good reasons for this. Firstly, if you trademark a brand, you are the only person allowed to use that Brand name slogan etc. If others want to use that brand, they must ask your permission or pay some money. Secondly, registration also allows the owner to bring legal action against anyone who uses the trademark without authorization. There are basic trademark symbols, e.g.“TM”for goods and“SM”for service.They tell the public that the product's name and design are the exclusive property of the company, but a registered trademark？ provides notice that it has indeed been registered. Legal protection on a brand comes into force only after registration.
正确答案:正确 -
第21题：
单选题Haburi’s business model __________.Ais famous for its own Internet webpage
Bcould reach $10 billion in sales annually
Cwants to borrow the concept of out-of-town shopping malls
Dtends to make money by selling cheaper commercial goods.
正确答案： C解析：
细节题。从题干中提到的Haburi定位到文章第三段，该段第一句指出Haburi的独特商业模式就是工厂直购售物中心的网上翻版，与此同时提到“brand manufacturers sell directly to consumers at lower prices from huge out-of-town shopping malls.”（品牌制造商将产品从巨大的城外购物中心直接以较低的价格卖给消费者），对应选项C。 -
第22题：
单选题请阅读 Passage 2，完成第 26~30小题 。Passage 2Paper money is used every day but people do not often think of money as just paper.This is because people agree that it has value，and paper money is supported by the government.People have used paper money for only a few hundred years，but what did people do before printed money was invented? In Medieval England，a stick was the official representation of money. The common system that was used involved counting debt on a piece of wood called a "tally stick". The tally stick was marked with a knife.Each mark，or tally，indicated an amount of money.The tally stick acted as a contract.No one really knows who invented the tally stick，but King Henry I of England is credited as the first to use the stick in a widespread fashion.In England，the tally stick was used from 1100-1826.Marks were made on a tally stick to represent the amount of service or goods that were exchanged.The tally stick was cut in halflengthwise into two parts，and one stick was longer than the other.The person giving services or goods received the longer end of the stick，called the "stock"，and the person paying for the service or goods received the shorter end.Once the stick was cut，it could not be altered.When put together，the two halves fit perfectly together.Medieval England was not the only country to use the tally stick system.In 1960，Belgian scientist Jean de Heinzelin de Braucourt discovered an extremely old tally stick made of baboon bone in Africa.At first，he determined the stick to be between about 8，000 to 10，000 years old.This surprised many people because it proved that the tally stick system had been in use for much longer than everyone had previously thought.Further research has shown that this stick is actually much older: now，scientists believe it is 20，000 years old.The tally stick system may no longer be in use today，but its influence is still apparent.People still make contracts and people still borrow and lend money.People still trust that "things"-whether they are sticks，paper，or coins-have value.The next time paper money is used，just remember: it is only paper!According to the passage，what makes money valuable?APeople who use it.
BGold that people find.
CInventions.
DAgreement.
正确答案： C解析： -
第23题：
单选题Haburi’s business model.Ais famous for its own Internet webpage
Bcould reach $10 billion in sales annually
Cwants to borrow the concept of out-of-town shopping malls
Dtends to make money by selling cheaper commercial goods.
正确答案： B解析：
细节题。从题干中提到的Haburi定位到文章第三段，该段第一句指出Haburi的独特商业模式就是工厂直购售物中心的网上翻版，与此同时提到“brand manufacturers sell directly to consumers at lower prices from huge out-of-town shopping malls.”（品牌制造商将产品从巨大的城外购物中心直接以较低的价格卖给消费者），对应选项C。