孟成真 发表于 2008-5-15 19:46:02

请教翻译和作答

（1）、A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $60,000 per year to
$72,000 per year as from 1 October 2003.
What figure should appear for rent expense in the business income statement for the year ended 31 July 2004?
A$69,000
B$62,000
C$70,000
D$63,000

（2）、
Which of the following items could appear in a company’s cash flow statement?

1Proposed dividends
2Rights issue of shares
3Bonus issue of shares
4Repayment of loan

A1 and 3
B2 and 4
C1 and 4
D2 and 3

yuanxq 发表于 2008-5-15 20:03:04

第1题选A.

第2题选B.
1Proposed dividends 拟派股利
2Rights issue of shares 增股
3Bonus issue of shares 红利股
4Repayment of loan 偿还贷款

孟成真 发表于 2008-5-15 20:52:19

第一题答案和我是一样的，但正确答案是：C

我也不明白哪里搞错了。

第二题是答对了，谢谢指教！

不过，我选的是2、3和4，感觉没答案似的，为什么3不对呢？

yuanxq 发表于 2008-5-15 21:28:20

引用第2楼孟成真于2008-05-15 20:52发表的 :
第一题答案和我是一样的，但正确答案是：C

我也不明白哪里搞错了。

第二题是答对了，谢谢指教！
.......


3Bonus issue of shares 红利股
即股票股利
没有引起现金流动

孟成真 发表于 2008-5-15 21:33:26

引用第3楼yuanxq于2008-05-15 21:28发表的 :



3Bonus issue of shares 红利股
即股票股利
.......
Bonus 这个单词就是特指股票股利吗？有什么依据吗？

我理解是恰巧相反


没什么可以感谢的，送一个财富吧！

孟成真 发表于 2008-5-15 21:52:25

bonus http://res.iciba.com/resource/yinbiao/fangkh-z.gifhttp://res.iciba.com/resource/yinbiao/5.gifhttp://res.iciba.com/resource/yinbiao/b.gifhttp://res.iciba.com/resource/yinbiao/E.gifhttp://res.iciba.com/resource/yinbiao/u.gifhttp://res.iciba.com/resource/yinbiao/n.gifhttp://res.iciba.com/resource/yinbiao/E.gifhttp://res.iciba.com/resource/yinbiao/s.gifhttp://res.iciba.com/resource/yinbiao/fangkh-y.gif n.http://res.iciba.com/dict/image/v3/listdot11.gif奖金; 额外津贴
http://res.iciba.com/dict/image/v3/listdot11.gif红利; 余利; 额外股息
http://res.iciba.com/dict/image/v3/listdot11.gif政府给的退职金, 退役费; [美]出征奖金[保险等]
http://res.iciba.com/dict/image/v3/listdot11.gif[口]意外的礼物; (购货时的)奉送品
http://res.iciba.com/dict/image/v3/listdot11.gif附带的优点[好处]; 打牌中的得分[加分]
http://res.iciba.com/dict/image/v3/listdot22.gifan army discharge bonus 退役费http://res.iciba.com/dict/image/v3/listdot22.gifEvery purchaser of a pound of coffee received a box of cookies as a bonus. 每买一磅咖啡的人都得到一盒免费奉送的饼干。

这是我刚查来的翻译，还是不太明白，请大家指教哦
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