第十五章测试1.How is a prepayment classified in the statement of financial position? （ ）
A:Current assets.
B:Non-current assets.
C:Non-current liabilities
D:Current liabilities.
答案:A
2.Which of the following items does NOT belong to long-term debts?（ ）
A:Bonds payable
B:The deferred income tax
C:Long-term payables
D:Long-term borrowing
3.In the following options, should be accounted as non-operating expenses. （ ）
A:discharge
B:advertising
C:legal fees
D:damages
4.In the statement of profit or loss and other comprehensive incomes, the upper part reflects the operating activities, the lower part reflects the non-business activities, and the cut-off point is the profit for the year. ( )
A:对 B:错 5.The operating profit is an enterprise’s business income and the difference between the operating costs and taxes. It includes both the profit on sales and other business profits, and is based on the sum of the two minus the management expenses and financial expenses. ( )
A:错 B:对
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