No matter how small your business is and what industry you are in, your pany has assets.From a puter to a processing plant, every single thing your pany owns is an asset. Assets can be in different forms.Some assets are physical, such as puters, filing cabis, and delivery vans.Others are legally binding promises, such as accounts receivable, the money owed to your pany.Still others seem to exist more on paper, for exle, a year’s worth of insurance paid in advance.No matter what form it takes, anything with moary value that your pany owns counts as an asset. Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period.Your assets will be split into different types to make analysis easier.The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts. Assets do more than just show up on reports, though.They are the resources your pany uses to produce revenue.Your business cannot bring in sales without assets.For product-based businesses, you can’t produce anything without proper assets.It’s true for service panies as well.At least, you have to have cash to pay your expenses and to help get the word out that your pany exists.Service panies also need basic tools to provide service to customers：a hair stylist needs a chair, scissors, and styling tools；an accountant needs a puter and a lot of file cabis.Assets are key factors for any business.1. Which of the following is NOT physical asset？{A；B；C} [答案]B.Accounts receivable.2. According to the passage, where do the assets appear？{A；B；C} [答案]A.The balance sheet 3.What do you think an accountant is responsible for？{A；B；C} [答案]C.An accountant is responsible for bookkeeping.4. According to the passage, which of the following is INCORRECT？{A；B；C} [答案]C.Every businesscan bring in sales without assets.5. What is the passage discussing about？{A；B；C} [答案]A.Every business has assets.阅读下面的文章，根据文章内容判断文章后的句子是正确（T）还是错误（F）。 Accounting errors will happen from time to time, but many mon accounting mistakes can be avoided with