1.【答案】A。
解析：This will mean more cash coming into the bank. Shorten the period of credit given to customers could facilitate these customers return cash early. Shorten the period of credit taken from suppliers could facilitate the business repay early and lead to less cash.本题是指公司经营损失但银行余额还增加了。固定资产低于账面价值处置掉会增加银行余额，同时会有固定资产处置损失;固定资产计提折旧这个过程会增加折旧费用，但不会影响银行金额;赊销时缩短客户还款时间，客户提前还款会提前增加银行存款;赊购时提前还款给供应商，会使本公司银行存款提前减少。
知识点：Double entry bookkeeping
2.【答案】A。
解析：The business equation: Closing capital = opening capital +capital introduced +net profit-drawings
Therefore, net profit (loss)=Closing capital–opening capital + drawings – capital introduced
=$(178,000-156,000+45,000-48,000)
=$19,000
Therefore, net profit=$19,000
知识点：The accounting equation
