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Intermediate English Language - Test 415
Choose the one word or phrase that best completes the sentence and fill in the appropriate answer above.
Choose the one word or phrase that best completes the sentence and fill in the appropriate answer above.
Thời gian bắt đầu: Hôm nay lúc 13:55:09(Server time)
Số câu hỏi: 10.   Tổng điểm: 10
Thời gian làm bài: 20 phút.  Thời gian còn lại: 
Cỡ chữ câu hỏi:  Cỡ chữ đáp án:
1-
In financial accounting, financial assets are cash and other assets that convert directly into ......... amounts of cash.
A-
discovered
B-
estimated
C-
known
D-
significant
2-
In the balance sheet, financial assets are listed at the current value: for cash, this means the ......... amount.
A-
dollar
B-
face
C-
stated
D-
total
3-
Marketable securities are listed at current market value, while receivables are listed at net ......... value.
A-
real
B-
realistic
C-
realizable
D-
realized
4-
The objectives of cash management are accurate accounting for cash transactions, the prevention of losses through ........., and maintaining adequate cash balances.
A-
burglary
B-
robbery
C-
stealth
D-
theft
5-
One major step in achieving ......... control over cash transactions is separating cash handling from the accounting function.
A-
crucial
B-
financial
C-
internal
D-
managerial
6-
The cash balance shown on the month-end bank statement will usually differ from the amount of cash shown in the depositor's ledger; this is a result of such items as ......... checks and deposits in transit.
A-
extraordinary
B-
outstanding
C-
preeminent
D-
preprocessed
7-
The bank ......... adjusts the cash balance per the books and the cash balance per the bank statement for any unrecorded items and thus produces the correct amount of cash to be included in the balance sheet at the end of the month.
A-
concordance
B-
endorsement
C-
reconciliation
D-
summary
8-
Under the allowance method, the portion of each period's credit sales expected to prove uncollectible is written ......... by debiting Allowance for Doubtful Accounts and crediting Accounts Receivable.
A-
down
B-
off
C-
out
D-
over
9-
The most ......... financial asset is cash, followed by cash equivalents, marketable securities, and receivables.
A-
accessible
B-
fluid
C-
liquid
D-
valuable
10-
Interest is a contractual amount that accumulates day by day; the amount of interest ......... over a time period may be computed by the formula Principal x Rate x Time.
A-
accruing
B-
amassing
C-
assigned
D-
assumed
[ Đặng Vân Oanh - ST ]

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