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  3. About a business operating cycle, which of the followings is the most accurate?

About a business operating cycle, which of the followings is the most accurate?

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问题 About a business operating cycle, which of the followings is the most accurate?
Current assets are assets that are expected to be converted to cash, sold, or consumed during the next 12 months or within the business’s normal operating cycle if longer than a year. The operating cycle is the time span during which (1) cash is used to acquire goods and service, and (2) these goods and services are sold to customers, who in tuna pay for their purchases with cash. For most businesses, the operating cycle is a few months. A few types of business have operating cycles longer than a year. Cash, accounts receivable and notes receivable due within a year or less are current assets. For some retail companies, inventory is also a kind of current asset. This account shows the cost of goods that are held for sate to customers.
25. About a business operating cycle, which of the followings is the most accurate?
26.Which of the following does not belong to current assets?
27.Which of the following is not long term-assets?
选项 A、12 months
B、half a year
C、the time span during which cash is used to acquire goods and services
D、always longer than a year
答案C
解析 录音原文提到The operating cycle is the time span during which (1) cash is used to acquire goods and service, and(2)…经营周期包括：(1)现金用来购买商品和服务；(2)商品和服务卖出收回现金的时期。在四个选项中，C项是最准确的。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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