Chapter3-6_F3考试试题及答案P4-新东方在线职业题库

Jones Co has the following transactions：1 Payment of $400 to J Bloggs for a cash purchase2 Payment of $250 to J Doe in

respect of an invoice for goods purchased last monthWhat are the correct ledger entries to record these transactions?

A

Dr Cash $650 Cr Purchases $650

B

Dr Purchases $650 Cr Cash $650

C

Dr Purchases $400 Dr Trade Payables $250 Cr Cash $650

D

Dr Cash $650 Cr Trade Payables $250 Cr Purchases $400

T Tallon had the following transactions: 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg

originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions?

A

Dr Receivables $150 Dr Sales Returns $300

Cr Sales $150 Cr Cash $300

B

Dr Sales $150 Dr Cash $300

Cr Receivables $150 Cr Sales Returns $300

C

Dr Receivables $450 Cr Sales $150

Cr Sales Returns $300

D

Dr Sales Returns $300

Dr Sales $150

Cr Cash $450

Which of the following documents should accompany a return of goods to a supplier?

A

Debit note

B

Remittance advice

C

Purchase invoice

D

Credit note

Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A

1 and 2 only

B

1, 2 and 3 only

C

1 only

D

All of them

In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

A

The sales returns day book

B

The cash book

C

The purchase returns day book

D

The purchase day book

The lASB's Conceptual Fram are these six characteristics?

A

Relevance, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

B

Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

C

Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability

D

Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability

Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?

A

Faithful representation

B

Relevance

C

Timeliness

D

Accruals

According to the IASB Conceptual framework which of the following is not an objective of financial statements?

A

Providing information regarding the financial position of a business

B

Providing information regarding the performance of a business

C

Enabling users to assess the performance of management to aid decision making

D

Providing reliable investment advice

Which of the following statements about accounting concepts and policies is/are correct?1 Companies should never change

the presentation or classification of items in their financial statements, even if there is a significant change in the nature of

operations.2 Companies should create provisions in times of company growth to be utilised in more difficulttimes, to smooth

profits

A

1 only

B

2 only

C

1 and 2

D

Both are incorrect

Which one of the following can the accounting equation can be rewritten as?

A

Assets + profit - drawings - liabilities = closing capital

B

Assets - liabilities - drawings = opening capital + profit

C

Assets - liabilities - opening capital + drawings = profit

D

Assets - profit - drawings = closing capital - liabilities

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