题目内容

A cash discount is best described as a reduction in the sum to be paid

A. If payment is made within a previously agreed period
B. If payment is made by cash, not cheque
C. If payment is made either by cash or cheque
D. If purchases are made for cash, not on credit

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Discounts received are

A. Deducted when we receive cash
B. Given by us when we sell goods on credit
C. Deducted by us when we pay our accounts
D. None of these

The total of the 'Discounts Allowed' column in the Cash Book is posted to

A. The debit of the Discounts Allowed account
B. The debit of the Discounts Received account
C. The cred it of the Discounts Al lowed account
D. The cred it of the Discounts Received account

事业基金的主要来源包括:

A. 事业性收支结余
B. 专项资金收支结余
C. 经营性收支结余
D. 捐赠性收支结余

下述哪项属于事业单位财务状况分析的具体内容:

A. 所有者权益变动情况
B. 偿债能力
C. 往来款项
D. 盈利能力

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