Проф. английский язык (УиА)
153
2 курс
📅 9 дек 2020
👀 95
1
The book / file which contains a list of all company sales arranged by date is known as the … .2
A ________ is not recorded in double entry3
Faulty goods which are sent back to the supplier by the customer are known as ______4
A ________ system should make sure that debtors do not owe too much money.5
A company sells goods on credit, but if customers never pay for these goods the money owing is known as ________ .6
The estimated expense of not being paid by debtors is known as a/an ________.7
If you calculate different percentages for debts which have been owing for different lengths of time, you can prepare a/an _______ schedule of debtors.8
In many countries a tax is added to the price of goods and services, but some goods may be _______ and no tax is due.9
At the end of an accounting period, details of tax collected and tax paid are given to the authorities on an official form called a _________.10
If a partner is liable only to the amount of capital he invested he is a ___ partner11
The partners want an official agreement about their share in the partnership, so they are going to draw up a/an _________ of partnership.12
If there isn’t an official written agreement, but a partner signs a balance sheet which shows that profits have not been shared equally, agreement would be______.13
Partners can choose to produce fixed capital accounts or _____ capital accounts.14
A partner who does not take an active part in the business is called a ____ partner.15
When partners can’t or don’t want to continue in partnership there is a _____ of the partnership.16
When this happens a ____ account is opened to record the transactions.17
One partner, who owes the partnership money, will have to cancel his _______ to the partnership firm18
Fixed assets could include... .19
Depreciation due to physical deterioration of an asset may include20
Amortization is the provision for consumption of the following items..