会计与财务管理专业英语答案2023秋

第七章测试

1.Cash, not including cash equivalents, includes . ( )
A:coins, currencies, and checking accounts
B:two-year certificates of deposit
C:IOUs
D:postage stamps B
E:money market funds

答案:A
2.The entry necessary to establish a petty cash fund should include . ( )
A:a debit to petty cash and a credit to accounts receivable
B:a debit to cash and a credit to petty cash over and short
C:a debit to cash and a credit to petty cash
D:a debit to cash and a credit to cash over and short
E:a debit to petty cash and a credit to cash
3.Cash is the most liquid asset and most subject to theft and fraud. ( )
A:对 B:错 4.After preparing a bank reconciliation, adjustments must be made for the items reconciling the bank balance and the items reconciling the book balance. ( )
A:错 B:对 5.A bank reconciliation explains any differences between the balance of a checking account in the depositor’s records and the balance reported in the bank statement. ( )
A:对 B:错