题目内容
Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19) in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20) items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives $20,000 (21) cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22) the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months’ rent of $4,000 (23) . On January 1, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24) December 31, Year 1. During January it acquires merchandise costing $40,000, (25) it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26) and $16,000 is on account. The acquisition cost of the merchandise (27) during January is $32,000,and various employees receive $5,000 in salaries.Lawyers, accountants, and (28) professionals are the principal entities that use the cash basis of ac counting. These professionals have (29) small investments in multiperiod assets, (30) buildings and equipment, and usually collect cash from clients soon after they (31) services. Most of these firms actually use a modified cash basis of accounting, under which they (32) the costs of buildings, equipment, and similar items as assets (33) .Most individuals use the cash basis of accounting for the purpose of computing personal income and person al income taxes. 21（）
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A price represents the value of a goods or service for both the seller and the buyer. Price planning is systematic decision-making by an organization regarding all aspects of pricing.The value of a goods or service can involve both tangible and intangible marketing factors. An example of a tangible marketing factor is the cost savings (8) . An example of an intangible marketing factor is a consumer’s pride in the ownership of a Lamborghini rather than another brand of automobile. For an example to take place, both the buyer and seller must feel that the price of a goods or service provides an equitable value. To the buyer, the payment of a price reduces purchasing power (9) . To the seller, receipt of a price is a source of revenue and an important determinant of sale and profit levels.Many words are substitutes for the term price: admission fee, membership fee, rate, tuition, service charge, donation, rent, salary, interest, retainer, and assessment. No matter what it is called, (10) : monetary and non-monetary charges, discounts, handling and shipping fees, credit charges and other forms of interest, and late-payment penalties.A non-price exchange would be selling a new iron for 10 books of trading stamps or an airline offering tickets as payment for advertising space and time. Monetary and non-monetary exchange may be combined. This is common with automobiles, (11) . This combination allows a reduction in the monetary price.From a broader perspective, price is the mechanism for allocating goods and services among potential purchasers and for ensuring competition among sellers in an open market economy. If there is an excess of demand over supply, prices are usually bid up by consumers. If there is an excess of supply over demand, (12) . 9（）
吗啡成瘾性的产生是由于：
Mr Moss from (9) Division rang. He wants to order a dinner on (10) for 15. He wants itserved in the (11) dining room with at least three (12) . Can you get back to him as soon as possible 12（）
案例：某桥梁工程施工合同，工程开工后第八个月施工，承包商发现施工图纸有误，遂向监理工程师汇报了这一情况，经监理工程师审核后，确实存在错误，经建设单位同意后，监理工程师责成承包单位对原施下图提供变更相应的图纸和说明。因施工图设计变更，导致施工单位停工待图，施工单位因停工待图导致工期拖延和费用增加，向原施工图设计单位提出索赔。 请指出材料中的不妥之处，并改正。
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