3.4 財務報表：练习题

• a.The conversion of a short-term debt into a long-term loan
• b.The purchase of a new delivery van using a bank loan
• c.An increase in retained profits
• d.The payment of cash dividends to shareholders

• a.The business has paid off its long-term bank loans
• b.Operating expenses are rising faster than sales revenue
• c.The cost of raw materials has increased significantly
• d.The business has reduced its selling price to attract more customers

• a.Report only cash-based transactions in the profit and loss account
• b.Value inventory at the highest possible market price
• c.Record expenses in the same period as the revenues they helped generate
• d.List assets and liabilities in order of their size

• a.Cash at bank
• b.Goodwill
• c.Land and buildings
• d.Plant and machinery

• a.

  Current assets

• b.

  Non-current liabilities

• c.

  Current liabilities

• d.

  Non-current assets

先自己写一遍答案，再对照解题步骤。