资本项目（capital account)

A.goods and services

B.capital

C.goods

D.services

资本项目(capitaLl account)

credit

A．to Accounts Payable

B．to service income

C．to Accounts Receivable

D．to the capital account

A.A gain account is credite

B.A loss is reporte

C.A revenue account is credite

D.Paid-in capital is increase

E.

s $65 000. During the year, the company earned revenue of $430 000 and incurred expenses of $360 000, the owner withdrew $50 000 in assets, and the balance of the Cash account increased by $10 000. At year-end, the company's net income and the year-end balance in the owner's capital account were, respectively______.

A．$20 000 and $95 000

B．$70 000 and $95 000

C．$70 000 and $85 000

D．$60 000 and $75 000

A.A credit to a Revenue account

B.A credit to the Owner’s Capital account.

C.A debit to Cash account

D.A debit to Accounts Receivabl

E.

资本流出(capital outflow)

资本商品的生产率(productivity of capital goods)

&8226;Read the adicle below about money management in Britain．

&8226;For each question 31-40，write one word in CAPITAL LETTER on your Answer Sheet．

Research reveals that 82 percent of adults are surprised by their account balance every month．Although two。thirds of those suweyed by Yougov claimed to know the transactions in and (31) of their current accounts，only 18 percent of people were left with an account balance (32) ．expected at the end of the month．Lack of time emerged as the major reason (33) ．adult money mismanagement and banking expels promote online banking as a convenient，24-hour (34) to current account management．Natwest Primeline，the bank's online and telephone banking service， (35) ．one provider that has seen a threefold increase in online customers compared to two years ago．Age was also found to affect people's (36) to managing their current account balance． (37) to 60 percent of those under 30 years old were unable to find time to do their banking．This contrasted with the over-50 age group，67 percent of (38) ．always found time to do their banking．This is also the age group least likely to go overdrawn on their current accounts．Men emerged as the group least likely to be able to guess their account balance，with only 8 percent (39) ．able to do so．Regionally，Londoners were the most dis．organised as 44 percent of people did not know how (40) money was available in their account．

(31)