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77901
They want to avoid armed()at all costs.
77902
Unfortunately,very few sheep()the severe winter last year.
77903
Well,let’s put our heads together and find()to the problem.
77904
You may borrow this book()you promise to give it back.
77905
Help me to()the bedroom drawers ready for our guests.
77906
70,000 tons of()oil has poured out of the damaged tanker into the sea.
77907
After it was all over,it()that both of us were pleased with the bargain.
77908
Bill is a journalist who is not content to simply record the()facts.
77909
Canada is one of the countries that are rich in natural().
77910
Cancer is second only()heart disease as a cause of death.
77911
Crossing the North Pole on foot was an amazing feat of human().
77912
He has suffered a()heart attack—nothing too serious.
77913
He suddenly felt a(n)()pain in the lower part of his back.
77914
He’s()to fail the exam if he doesn’t do any revision.
77915
He’s good but not()for the team — no players is.
77916
It used to be()impossible to find Chinese restaurants outside the major cities,but it’s much easier now.
77917
None of the servants were()when Mr.Smith wanted to send a message.
77918
The company()a 12% decline in new orders as evidence that overall demand for its products was falling.
77919
The company()several major changes in the last decade.
77920
The name of the dead man will not be released until his relatives have been().
77921
The rise in violent crime is one of the more worrying()of the current situation.
77922
The store displayed its most()products in the front widow.
77923
They’ve had to()tomorrow’s football match because of the bad weather.
77924
Two points in this report are especially()of notice.
77925
We must()on our reputation to expand the business.
77926
()he said is quite right.
77927
A branch floating in the water()Columbus’ hopes that land was near.
77928
A computer()the most useful of machines.
77929
Bob tried in vain to trick his little brother()some money from their mother’s purse.
77930
Can you turn down the radio,please?().
77931
Don’t worry.There is()room for all your books here.
77932
George could not()his foolish mistake.
77933
Given the high price,()it’s not surprising they didn’t buy it.
77934
Hello,could I speak to Don please?().
77935
Hello,may I talk to the headmaster now?().
77936
I’m leaving for New York()three days’ time.
77937
Jane was()by the singer’s sweet voice.
77938
Let me()the case carefully before I draw a conclusion.
77939
Nice weather,isn’t it?().
77940
Oh,sorry to bother you.().
77941
She likes to spend time()with her grandchildren.
77942
The fourth blind man()his arms and grasped one of the elephant’s legs.
77943
The lift is out of()so we’ll have to walk.
77944
The next train to Beijing()here at 3’o clock.
77945
They overcame all the difficulties and fulfilled the plan ten days ahead of schedule;()was something we had not expected.
77946
This year the factory turned()twice as many bicycles as it did last year.
77947
We came into this field late,so we must work hard to()lost time.
77948
Well,Mary,how are you?().
77949
What kind of TV program do you like best?().
77950
Would you like to see the menu?().
77951
Would you mind if I open the window for a better view?().
77952
You()to exercise more.
77953
At present,the most important thing is that Britain needs()more to improve the relationship with the USA.
77954
A. I saw Tom just now at the café.B.It()be him.He went to U.S.A.yesterday.
77955
()people are my friends.()people are my husband’s friends.
77956
A.Oh, dear.I’ve got a temperature.B.You()have some aspirins to reduce it.
77957
The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().
77958
The Matching Principle:().
77959
Xxx company paid $2850 on account.The effect of this transaction on the accounting equation is to().
77960
Which of the following concepts belongs to accounting assumption?().
77961
Which of these is/are an example of an asset account?()
77962
Which of these statements is false?().
77963
Note payable has a normal beginning balance of $30 000.During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000.Determine the payments on loans during the period.()
77964
Typical liability accounts include().
77965
Which of these accounts has a normal debit balance?().
77966
Accounting provides financial information that is only useful to business management.()
77967
The accounting process generates financial reports for both “internal” and “external” users.()
77968
The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()
77969
A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()
77970
The ledger account provides a chronological order of transactions.()
77971
Post reference columns are found only in the journal, not in the ledger.()
77972
Usually two signatures are required on a business check for it to be valid.()
77973
When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank’s records.()
77974
The final amounts shown on both sides of the bank reconciliation statement are labeled “Adjusted Balances.”()
77975
A leasehold is an example of a long-life asset.()
77976
The accounting reporting period agrees to the calendar year.()
77977
An increase in permanent capital is recorded as a credit to the account.()
77978
Dollar signs are used in the amount areas of the ledger accounts.()
77979
If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts.()
77980
Every business transaction is first recorded in the journal.()
77981
Internal control of operations is equally complex in a small and in a large organization.()
77982
Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()
77983
A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks.()
77984
Depreciation expense is usually recorded at least once a year.()
77985
Amortization is the conversion of the cost of an intangible asset to an expense.()
77986
Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()
77987
Research and development costs represent an intangible asset.()
77988
A present reduction in cash required to generate revenues is called “an expense”
77989
The revenue expenses are paid to influence the current operating result.
77990
Advertising expense is usually collected as period expense.
77991
There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee).()
77992
Repair of a generator is a capital expenditure.()
77993
Revenue increases owner’s equity.()
77994
Revenue is recognized when we receive cash from the buyers.()
77995
Interest revenue should be measured based on the length of time.()
77996
Sole Proprietorship Enterprises
77997
Profit cost and capital cost principle
77998
Double entry system
77999
Source documents
78000
Environmental accounting
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