Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.（)

A.prepaid expense

B.unearned revenue

C.accrued expenses

D.accrued revenues

E.deferred revenue

A.Accrued for over the year and charged to maintenance expenses

B.Provided for in advance and charged to maintenance expenses

C.Capitalised and depreciated over the period to the next overhaul

D.Charged to profit or loss when the expenditure takes place

A.the asked price plus accrued interest.

B.the asked price less accrued interest.

C.the bid price plus accrued interest.

D.the bid price less accrued interest.

An investor sells a bond at the quoted price of

$98.00. In addition he receives accrued interest of $4.40. The clean price of the bond is:

A. Par value plus accrued interest.

B. accrued interest plus agreed upon bond price.

C. agreed upon bond price excluding accrued interest.

A.27.69

B.27.35

C.26.77

D.27.98

E.28.15

A.Dr： accrued payroll 10 000 Cr： cash 10 000

B.Dr： accrued payroll 5 000 Cr： cash 5 000

C.Dr： payroll 10 000 Cr： cash 10 000

D.None of the above.

听力原文：The tax return does not show accrued income.

(8)

A．The tax return is not shown in the income.

B．The income is not accurate in taxation.

C．The tax should be returned according to the income.

D．The tax return is not in accordance with the income that should be taxed.