F3_ACCA英国注册会计师考试试题及答案P28-新东方在线职业题库

The following totals appear in the day books for March 20X8.

$

Sales day book 40,000

Purchases day book 20,000

Returns inwards day book 2,000

Returns outward day book 4,000

Opening and closing inventories are both $3,000.

What is the gross profit for March 20X8?

A

$22,000

B

$24,000

C

$20,000

D

$18,000

William's trial balance at 30 September 20X5 includes the following balances：

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William's statement of financial position as at 30 September 20X5?

A

An asset of $71,192

B

An asset of $75,943 and a liability of $4,751

C

A liability of $71,192

D

A liability of $75,943 and an asset of $4,751

A trial balance is made up of a list of debit balances and credit balances.Which of the following statements is correct?

A

Every debit balance represents an expense.

B

Assets are represented by debit balances.

C

Liabilities are represented by debit balances.

D

Income is included in the list of debit balances

At 30 November 20X5 Jenny had a bank loan of $8,500 and a balance of $678 in hand in her bank account.How should

these amounts be recorded on Jenny's opening trial balance at 1 December 20X5?

A

Debit $7,822

B

Credit $7,822

C

Credit $8,500 and Debit $678

D

Debit $8,500 and Credit $678

Bert has extracted the following list of balances from his general ledger at 31 October 20X5：

$

Sales 258,542

Opening inventory 9,649

Purchases 142,958

Expenses 34,835

Non-current assets (carrying amount) 63,960

Receivables 31,746

Payables 13,864

Cash at bank 1,783

Capital 12,525

What is the total of the debit balances in Bert's trial balance at 31 October 20X5?

A

$267,049

B

$275,282

C

$283,148

D

$284,931

At 31 October 20X6 Roger's trial balance included the following balances:

Machinery at cost 12,890

Accumulated depreciation 8,950

Inventory 5,754

Trade receivables 11,745

Trade payables 7,830

Bank overdraft 1,675

Cash at bank 150

What is the value of Roger's current assets at 31 October 20X6?

A

$17,649

B

$17,499

C

$15,974

D

$13,734

Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates

the provision of useful accounting information?

A

By requiring authorisation in line with organisational policies

B

By processing and recording transactions in accordance with accounting rules

C

By preventing transactions from being processed inaccurately

D

By enabling transactions to be recorded as necessary to permit preparation of financial

statements

What is the total of the purchases day book?

A

$880

B

$823

C

$1,033

D

$958

Smith Co has the following transactions:1 Purchase of goods on credit from T Rader: $4502 Return of goods purchased on credit last month to T Rouble: $700

What are the correct ledger entries to ?

A

Dr Purchases $450 Dr Purchase Returns $700

Cr Cash $450 Cr Trade Payables $700

B

Dr Purchases $450 Dr Trade Payables $700

Cr Purchase Returns $1,150

C

Dr Purchases $450 Dr Trade Payables $250

Cr Purchase Returns $700

D

Dr Purchase Returns $700 Dr Purchases $450

Cr Trade Payables $1,150

Mew Ling has the following transactions:1 Receipt of cash from R Singh in respect of an invoice for goods sold three weeks

ago2 Receipt of cash from S Kalu for cash sales

What are the ledger entries required to record the above transactions?

A

Dr CashCr Sales

B

Dr CashCr SalesCr Trade Receivables

C

Dr SalesCr Cash

D

Dr Trade ReceivablesDr Sales Cr Cash

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