—Read the article about the cash basic of accounting.—Choose the best word to fill each gap, from A, B, C or D.—For each question 19—33, mark one letter (A, B, C or D) on your Answer Sheet.—There is an example at the beginning.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.
A．byI.expensesC．byJ.expense
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About three-fifths of the country has a ______ annual rainfall between 782 and 1,500 mm.
A．moderate
B．mean
C．extra
D．excessive
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“三个代表”重要思想的形成和发展大体经历了三个阶段，其中系统阐述“三个代表”重要思想的理论依据和科学内涵是在：（）
A . 2000年2月江泽民同志在广东考察党建工作时的重要讲话
B . 2001年7月1日江泽民同志在庆祝中国共产党成立80周年大会上的讲话
C . 2002年5月31日江泽民同志在中央党校的重要讲话
D . 2002年11月18日江泽民同志的十六大报告
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