4、hasesjournal.（4）()Theterm“prepaid”designatestheselleristoremittothefreightcompany.四、选择题（每小题2分，共48分）1.Whichoftheseis(are)anexampleofanassetaccount?____.A.ServiceRevenueB.WithdrawalsC.SuppliesD.Alloftheabove2.Current assets are inclusive of ______. A.cash, r
5、eceivables, inventory and short-term investments B. cash, payables, inventory and short-term investments C. cash, receivables, payables and short-term investments D. cash, receivables, payables and inventory3.The book value of a fixed asset can be determin
6、ed by ______. A.subtracting the accumulated depreciation from the fare value B. subtracting the accumulated depreciation from the market value C.subtracting the accumulated depreciation from the acquisition cost D. subtracting the accumulated depreciatio
7、n from the stated value4. To expense the cost of an intangible asset like a patent over its useful life is termed as ______. A.amortization B.depreciation C. depletion D. write-off 5.The legal value of the common stock is the available ______. A. par value
8、 or market value B.par value or stated value C. par value or fare value D. par value of market value6.Dividends payment can only be declared and made out of _____. A. either paid in capital or retain
