快速查题-ACCA英国注册会计师试题

Chapter3-6

Chapter7-8

Chaphter9-14

Chapter15-18

Chapter20-23

Chapter25-26

筛选结果

不限题型
不定项选择题
单选题
填空题
材料题
简答题
论述题

共找出53题

A company’s trade payables account at 30 September 20X1 is as follows:

TRADE PAYABLES ACCOUNT

$ $

Cash at bank 21,600

Balance b/d 14,000

Balance c/d 11,900

Purchases 19,500 33,500

33,500

What was the balance for trade payables in the trial balance at 1 October 20X0?

$14,000 DR

$14,000 CR

$11,900 DR

$11,900 CR

Which of the following would be recorded in the sales day book?

Discounts allowed

Sales invoices

Credit notes received

Trade discounts

Which of the following statements is true?

A debit records an increase in liabilities.

A debit records a decrease in assets.

A credit records an increase in liabilities

A credit records an decrease in capital.

How is the total of the purchases day book posted to the nominal ledger?

Debit purchases, Credit cash

Debit payables control, Credit purchases

Debit cash, Credit purchases

Debit purchases, Credit payables control

Which one of the following statements about an imprest system of petty cash is correct?

An imprest system for petty cash controls small cash expenditures because a fixed amount is

paid into petty cash at the beginning of each period.

The imprest system provides a control over petty cash spending because the amount of cash

held in petty cash at any time must be equal to the value of the petty cash vouchers for the

period

An imprest system for petty cash can operate without the need for petty cash vouchers or

receipts for spending.

An imprest system for petty cash helps with management of small cash expenditures and

reduces the risk of fraud

Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?

Petty cash voucher

Record of the transaction in the petty cash book

Receipt for the expense

Transfer of cash from the bank account into petty cash

What is the total of the sales day book?

$544

$589

$534

$579

A sole trader took some goods costing $800 from inventory for his own use. The normal selling price of the goods is $1,600.

Which of the following journal entries would correctly record this?

Dr Cr $ $

Inventory account Purchases account 800 800

Drawings account Purchases account 800 800

Sales account Drawings account 1,600 1,600

Drawings account Sales account 800 800

A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to

happen?

The sale of non-current assets at a los

The charging of depreciation in the statement of profit or loss

The lengthening of the period of credit given to customers

The lengthening of the period of credit taken from suppliers

The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to31 December 20X2 Altese

introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese's net assets totalled

$184,000.What is Altese's total profit or loss for the year ended 31 December 20X2?

$54,000 profit

$54,000 loss

$42,000 loss

$58,000 profit