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贸易差额（Balance of Trade）
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During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()
此题为判断题(对，错)。
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The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
A. deduction from the balance per depositor's recordsB. addition to the balance per bank statementC. deduction from the balance per bank statementD. addition to the balance per depositor's records
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5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
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(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) trade receivables; and (3 marks)
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阅读下列代码片段Class InterestTest________ActionListener{Public void actionPerformed (ActionEvent event) {Double interest = balance * rate/100;Balance += interest;Number Format format =Number Format.getCurrencyInstance ();System.out.printlb{ “ balance = ” +Formatter.format (balance)};}Private double rate;}在下划线处，应填的正确选项是A ） ImplementationB ） InneritanceC ） implementsD ） extends
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听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.24. How does the accountant check the equality of the debit and credit entries?25.What is a trial balance?26.What is implied if a trial balance does not agree?(24)A．By posting all the entries.B．By preparing a trial balance.C．By comparing the entries on both sides.D．By recording all the entries once more.
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阿里巴巴国际网站的三个主要工具是什么?( )
A.Gold Supplier、 Trade Alert、 My AlibabaB. Trade Leads、Trade Alert、My AlibabaC. Trade Manager、Trade Alert、My AlibabaD. Trade Manager、TrustPass、My Seller
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What made dealers believe that the yen should be stronger?A．The dollar's weakness.B．The huge surplus in trade balance.C．Japanese interest rate cut.D．The market' focus turning on it.
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CPI()。
A.Value added taxB.Shipping orderC.Cable transferD.Free on BoardE.Central Business DistrictF.World Trade OrganizationG.Pay on deliveryH.Letter of CreditI.Gross Domestic ProductJ.Balance of tradeK.Wholly Foreign-owned EnterprisesL.Consumer Price IndexM.Cost, Insurance and FreightN.Greenwich Mean TimeO.Bunker Surcharge
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The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()
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阅读下面代码 class InterestTest ______ ActionListener { … public void actionPerformed(ActionEvent event) { double interest=balance * rate/100： balance+=interest： NumberFormat format=NumberFormat.getCurrencyInstance()； System.out.printlb("balance="+Formatter.format(balance))； } Private double rate； } 在下画线处，应填入的正确选项是A．implementationB．inheritanceC．implementsD．extends
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阅读下列代码片段 class InterestTest______ActionListener{ public voidactionPerformed(ActionEventevent){ double interest=balance*rate/100； balance+=interest； NumberFormat format=Number Format.getCurrencylnstance()： System.out.print]b("balance="+formatter.format(balance)}； } Privatedoublerate； } 在下划线处，应填的正确选项是( )。A．ImplementationB．InheritanceC．implementsD．extends
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Fair Trade is now to be called Fool Trade ifit is not______
A、marketable
B、reciprocal
C、transferable
D、mature
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阿里巴巴国际网站的三个主要工具是什么？（）A、Gold Supplier，TradeAlert，My AlibabaB、Trade Leads，Trade Alert，My AlibabaC、Trade Maganer，Trade Alert，My AlibabaD、Trade Maganer，TrustPass，My Seller
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据调查，阿里巴巴国际网站上买家搜索供应商的方式选择比例由大到小的顺序是什么？（）A、Product，Company，Trade LeadsB、Product，Trade Leads，CompanyC、Trade Leads，Product，CompanyD、Trade Leads，Company，Product
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单选题When our imports ______ our exports, we say we have a favorable trade balance; however, when our imports and exports are the other way round we say we have an unfavorable trade balance.A
fall shortB
fall short ofC
run out ofD
are lack of
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多选题贸易差额包括（）A贸易顺差B货物贸易差额C服务贸易差额D贸易逆差E贸易平衡
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