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Business English Exercises

Financial Assets

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Home > Teaching Business English > Business English Lessons, Advanced Level # 122
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In financial accounting, financial assets are cash and other assets that convert directly into ......... amounts of cash.

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In the balance sheet, financial assets are listed at the current value: for cash, this means the ......... amount.

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501 Business English Exercises — Printable, photocopiable.
For use in a classroom, at home, on your PC or anywhere.

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Marketable securities are listed at current market value, while receivables are listed at net ......... value.

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The objectives of cash management are accurate accounting for cash transactions, the prevention of losses through ........., and maintaining adequate cash balances.

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One major step in achieving ......... control over cash transactions is separating cash handling from the accounting function.

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The cash balance shown on the month-end bank statement will usually differ from the amount of cash shown in the depositor's ledger; this is a result of such items as ......... checks and deposits in transit.

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The bank ......... adjusts the cash balance per the books and the cash balance per the bank statement for any unrecorded items and thus produces the correct amount of cash to be included in the balance sheet at the end of the month.

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Under the allowance method, the portion of each period's credit sales expected to prove uncollectible is written ......... by debiting Allowance for Doubtful Accounts and crediting Accounts Receivable.

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The most ......... financial asset is cash, followed by cash equivalents, marketable securities, and receivables.

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Interest is a contractual amount that accumulates day by day; the amount of interest ......... over a time period may be computed by the formula Principal x Rate x Time.

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Business English Practice Exercises Business English Tests — several topics are covered: office matters, job applications, computer English, money expressions, business law, operations management, retail marketing, e-commerce, accounting terms, contracts and agreements, commercial correspondence, etc.
You will be exposed to a wealth of authentic sample sentences that include a great variety of themes. This compact Business English Test Package is the only printable English test collection currently available on the Internet. It contains 501 Business English Exercises (10 questions per test plus answer keys).  Get your unique Business English Practice Exercises now!

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