会计与财务管理专业英语答案2023秋

第十二章测试

1.Amounts owed to others for goods, supplies and services purchased on account are（ ）。
A:notes payable
B:cash
C:bonds payable
D:accounts payable

答案:D
2.The difference of between a bond’s par value and its lower issue price occurs when the contract rate is less than the market rate. （ ）
A:the market rate
B:bonds
C:discount on bonds payable
D:the carrying value of bonds
3.Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. ( )
A:对 B:错 4.Investors will be willing to pay more than the par value for bonds when the market rate of interest is higher than the contract rate of interest. ( )
A:错 B:对 5.Accounts payable are amounts owed to others for goods, supplies and services purchased on account. ( )
A:对 B:错