MOOC F3（Financial Accounting）-江西财经大学 中国大学慕课答案

MOOCF3（FinancialAccounting）-江西财经大学中国大学慕课答案1.2自测题1、问题：WhichofthefollowingstatementsareTUREoflimitedliabilitycompanies?1Thecompany’sexposuretodebtsandliabilityislimited.2Financialstatementsmustbeproduced.3Acompanycontinuestoexistregardlessoftheidentityofitsowners.选项：A、1and2onlyB、1and3onlyC、2and3onlyD、1,2and3正确答案:【2and3only】2、问题：Whichofthefollowingarethedisadvantagesofthelimitedliabilitiescompany(LLC)?1LLChavetocomplywithlegalandaccountingrequirements.2LLCmakesraisingfinancemoredifficultthansoletradeandpartnership.3LLChavetopublishannualfinancialstatements.4LLChavetobeaudited.Thiscanbeinconvenient,timeconsumingandexpensive.选项：A、1,2and3B、1,2and4C、1,3and4D、3and4正确答案:【1,3and4】3、问题：Financialreportingiscarriedoutbyallbusinesses,nomatterwhattheirsizeorstructure.选项：A、正确B、错误正确答案:【正确】1.3自测题1、问题：Whichofthefollowingbestdescribescorporategovernance?选项：A、Corporategovernanceisthesystembywhichanentitymonitorsitsimpactonthenaturalenvironment.B、Corporategovernanceiscarriedoutbyfinancedepartmentinpreparingthefinancialstatements.C、Corporategovernanceisthesystemofrulesandregulationssurroundingfinancialreporting.D、Corporategovernanceisthesystembywhichcompaniesandotherentitiesaredirectedandcontrolled.正确答案:【Corporategovernanceisthesystembywhichcompaniesandotherentitiesaredirectedandcontrolled.】2、问题：Theshareholderdoesnotneedastatementoffinancialpositionasonlyinterestedinfutureperformance,whileasupplierofgoodsoncreditneedsastatementoffinancialposition,astheyareonlyinterestedinthecurrentstateofaffairs.选项：A、正确B、错误正确答案:【错误】3、问题：Iffinancialstatementsareaudited,thentheresponsibilityforthosefinancialstatementsinsteadfallsontheauditorsinsteadofthedirectors.选项：A、正确B、错误正确答案:【错误】1.4自测题1、问题：Whichofthefollowingisanexampleofaliability?选项：A、PayableB、FactorybuildingsC、InventoryD、Receivable正确答案:【Payable】2、问题：Whichoffollowingusersoffinancialstatementsarelikelytobeinterestedinthefinalaccountsofasmallprivatecompany?1Stockmarketanalysts2Managersofthebusiness3Lenders4Institutionalshareholders选项：A、1,2and3B、2,3and4C、2and3D、2and4正确答案:【2and3】3、问题：Financialaccountingisamanagementinformationsystemwhichanalysesdatatoprovideinformationasabasisformanagerialaction.选项：A、正确B、错误正确答案:【错误】第1单元测验1、问题：Whichofthefollowingis/areTRUEofpartnerships?1.Thepartners'individualexposuretodebtislimited.2.Financialstatementsforthepartnershipbylawmustbeproducedandmadepublic.3.Apartnershipisnotaseparatelegalentityfromthepartnersthemselves.选项：A、1and2onlyB、2onlyC、3onlyD、1and3only正确答案:【3only】2、问题：Whichofthefollowingisanexampleofassets?选项：A、BankloanB、PayableC、OfficebuildingD、Accruedexpense正确答案:【Officebuilding】3、问题：Whichofthefollowingusersoffinancialstatementsarelikelytoreviewtheaccountsinordertounderstandwhethertheorganisationisasecuresourceofsupply?选项：A、TaxauthoritiesB、InvestorsC、SuppliersD、Customers正确答案:【Customers】4、问题：Financialreportingisawayofjudgingandevaluatingfinancialdata.选项：A、正确B、错误正确答案:【错误】5、问题：Theaccountsofsoletradermustalwaysmakefinancialaccountspubliclyavailable.选项：A、正确B、错误正确答案:【错误】6、问题：Limitedliabilitymeanstheshareholdersareresponsibleforthecompany’sdebtsonlyuptotheamountpaidontheshares.选项：A、正确B、错误正确答案:【正确】7、问题：Thestatementoffinancialpositionisalistofalltheassetsownedandalltheliabilitiesowedbyabusinessforoneperiod.选项：A、正确B、错误正确答案:【错误】8、问题：Adirector’smainaimshouldbetocheckfinancialstatement.选项：A、正确B、错误正确答案:【错误】2.1自测题1、问题：WhatistheroleoftheIASB?选项：A、OverseethestandardsettingandregulatoryprocessB、FormulateinternationalfinancialreportingstandardsC、ReviewdefectiveaccountsD、Controltheaccountancyprofession正确答案:【Formulateinternationalfinancialreportingstandards】2、问题：WhichoneofthefollowingisnotanobjectiveoftheIFRSFoundation?选项：A、ThroughtheIASB,developasinglesetofgloballyacceptedIFRSsB、PromotetheuseandrigorousapplicationofIFRSsC、BringabouttheconvergenceofnationalaccountingstandardsandIFRSsD、EnsureIFRSsfocusprimarilyontheneedsofglobal,multi-nationalorganisations正确答案:【EnsureIFRSsfocusprimarilyontheneedsofglobal,multi-nationalorganisations】3、问题：TheIFRSAdvisoryCouncilisaforumfortheIASBtoconsultwiththeoutsideworld.选项：A、正确B、错误正确答案:【正确】2.2自测题1、问题：IFRSsareusedinthefollowingways:1Asthebasisforallorsomenationalrequirements2Byregulatoryauthoritiesfordomesticandforeigncompanies3Asnationalrequirements4Asaninternationalbenchmarkforthosecountrieswhichdeveloptheirownrequirements选项：A、1,2and3B、1,3and4C、2,3and4D、1,2,3,and4正确答案:【1,2,3,and4】2、问题：WhichofthefollowingprovidesadvicetotheInternationalAccountingStandardsBoard(IASB)aswellasinformingtheIASBoftheimplicationsofproposedstandardsforusersandpreparersoffinancialstatements?选项：A、TheIFRSAdvisoryCouncilB、TheIFRSInterpretationsCommitteeC、TheIFRSFoundationD、TheTrustees正确答案:【TheIFRSAdvisoryCouncil】3、问题：IFRSsshouldbeusedtoensurehighethicalstandardsaremaintainedbyfinancialreportingprofessionalsinternationally.选项：A、正确B、错误正确答案:【错误】第2单元测验1、问题：TheIFRSFoundationproducesIFRSs.TheIFRSFoundationisoverseenbytheIASB.选项：A、正确B、错误正确答案:【错误】2、问题：OneoftheobjectiveoftheIFRSFoundationistobringaboutconvergenceofnationalaccountingstandardsandIFRSs.选项：A、正确B、错误正确答案:【正确】3、问题：IASBisanofficial,publiclyfundedbodythatdevelopsandapprovesIFRSs.选项：A、正确B、错误正确答案:【错误】3.1自测题1、问题：Whichofthefollowingisunderlyingassumption?选项：A、AccrualsB、FaithfulrepresentationC、GoingconcernD、Relevance正确答案:【Goingconcern】2、问题：TheConceptualFrameworkisasetofprincipleswhichunderpinthefoundationsoffinancialaccounting.TheConceptualFrameworkisanaccountingstandard.选项：A、正确B、错误正确答案:【错误】3.2自测题1、问题：Whichaccountingconceptstatesthatomittingormisstatingthisinformationcouldinfluenceusersofthefinancialstatements?选项：A、TheconsistencyconceptB、TheaccrualsconceptC、ThematerialityconceptD、Goingconcernconcept正确答案:【Thematerialityconcept】2、问题：WhichTWOofthefollowingarequalitativecharacteristicsunderwhichfinancialstatementsareproduced?选项：A、GoingconcernB、FaithfulrepresentationC、AccrualsD、Relevance正确答案:【Faithfulrepresentation#Relevance】3.3自测题1、问题：WhichoneofthefollowingisNOTaqualitativecharacteristicsoffinancialinformationaccordingtotheConceptualFrameworkforFinancialReporting?选项：A、AccrualsB、RelevanceC、TimelinessD、Understandability正确答案:【Accruals】2、问题：UndernocircumstancesshouldwedeparturefromIFRS.选项：A、正确B、错误正确答案:【错误】第3单元测验1、问题：IASB’sConceptualFrameworkgivesfourenhancingqualitativecharacteristicsoffinancialinformation.Whatarethesefourcharacteristics?选项：A、Relevance,Faithfulrepresentation,AccrualandGoingconcernB、Relevance,Faithfulrepresentation,ComparabilityandConsistencyC、Comparability,Verifiability,TimelinessandUnderstandabilityD、Relevance,Faithfulrepresentation,andVerifiability正确答案:【Comparability,Verifiability,TimelinessandUnderstandability】2、问题：Whichaccountingconceptshouldbeconsiderediftheownerofabusinesstakesgoodsfrominventoryfortheirownpersonaluse？选项：A、GoingconcernB、BusinessentityC、AccrualsD、Comparability正确答案:【Businessentity】3、问题：Theaccountingconceptwhichrequiresassetstobevaluedattheirnetbookvalue,ratherthantheir‘break-up’valueisthe选项：A、MaterialityconceptB、BusinessentityconventionC、HistoricalcostconventionD、Goingconcernconcept正确答案:【Goingconcernconcept】4、问题：Salesrevenueshouldberecognisedwhengoodsandserviceshavebeensupplied;costsareincurredwhengoodsandserviceshavebeenreceived.Whichaccountingconceptgovernstheabove?选项：A、ThesubstanceoverformconceptB、ThematerialityconceptC、TheaccrualsconceptD、Thedualityconcept正确答案:【Theaccrualsconcept】5、问题：AccordingtotheIASB’sConceptualFramework,whichtwoofthefollowingarepartoffaithfulrepresentation?选项：A、RelevantB、ConsistencyC、NeutralD、Complete正确答案:【Neutral#Complete】6、问题：Theconceptofaccrualsrequirestransactionstobereflectedinthefinancialstatementsoncethecashoritsequivalentisreceivedorpaid.选项：A、正确B、错误正确答案:【错误】7、问题：Relevantinformationiscapableofmakingadifferenceinthedecisionsmadebyusers,byhavingpredictivevalue,confirmatoryvalueorboth.选项：A、正确B、错误正确答案:【正确】8、问题：Basedonfaithfulrepresentation,itmaysometimesbenecessarytoexcludematerialinformationfromfinancialstatementsduetodifficultiesestablishinganaccuratefigure.选项：A、正确B、错误正确答案:【错误】4.1自测题1、问题：Whichofthefollowingdocumentsshouldaccompanyareturnofgoodstoasupplier?选项：A、DebitnoteB、RemittanceadviceC、PurchaseinvoiceD、Creditnote正确答案:【Debitnote】2、问题：Whenapurchaseinvoiceisreceivedfromasupplier,whichTWOofthefollowingdocumentswouldtheinvoicebecheckedto?选项：A、SalesorderB、PurchaseorderC、RemittanceadviceD、Goodsreceivednote正确答案:【Purchaseorder#Goodsreceivednote】4.2自测题1、问题：Whichprimeentryrecordisusedtorecordcreditnotesforreturnsoutwards?选项：A、SalesreturnsdaybookB、ThejournalC、ThecashbookD、Thepurchasereturnsdaybook正确答案:【Thepurchasereturnsdaybook】2、问题：Whichofthefollowingarebooksofprimeentry?选项：A、SalesdaybookB、CashbookC、JournalD、Purchaseledger正确答案:【Salesdaybook#Cashbook#Journal】第4单元测验1、问题：Whichofthefollowingbestexplainstheimprestsystemofpettycash?选项：A、EachmonthanequalamountofcashistransferredintopettycashB、TheexactamountofpettycashexpenditureisreimbursedatintervalstomaintainafixedfloatC、PettycashmustbekeptunderlockandkeyD、Thepettycashtotalmustneverfallbelowtheimprestamount正确答案:【Theexactamountofpettycashexpenditureisreimbursedatintervalstomaintainafixedfloat】2、问题：Whichofthefollowingisabookoforiginalentry?选项：A、NominalledgerB、JournalC、ReceivablesledgerD、Assetregister正确答案:【Journal】3、问题：Inwhichbookoforiginalentrywoulddiscountsallowedberecorded?选项：A、SalesdaybookB、PurchasesdaybookC、CashbookD、Journal正确答案:【Cashbook】4、问题：InwhichbookoforiginalentryisVAToncreditsalesrecorded?选项：A、SalesdaybookB、PurchasesdaybookC、CashbookD、Journal正确答案:【Salesdaybook】5、问题：Inwhichbookofprimeentrywillabusinessrecorddebitnotesinrespectofgoodswhichhavebeensentbacktosuppliers?选项：A、ThecashbookB、ThepurchasereturnsdaybookC、ThepurchasedaybookD、Thesalesreturnsdaybook正确答案:【Thepurchasereturnsdaybook】6、问题：Whichoneofthefollowingsourcedocumentsissummarisedandpostedtothegeneralledger?选项：A、SalesreturnsdaybookB、PurchasesdaybookC、CashreceiptsbookD、Thepurchasereturnsdaybook正确答案:【Cashreceiptsbook】7、问题：Whichprimeentryrecordisusedtorecorddirectdebitstopayutilitybills?选项：A、SalesreturnsdaybookB、ThejournalC、ThecashpaymentsbookD、Thepurchasereturnsdaybook正确答案:【Thecashpaymentsbook】8、问题：YouareanaccountsassistantforKlemspeckSolutions,acompanythatsellscomputerequipment.Thefollowingtransactionstookplaceon23January20X1:$(1)CashsaleofgoodstoCustomersADavis200(2)CreditsaleofgoodstoCustomerHTyre150(3)ReturnofgoodsfromCustomerBRudd30(4)PaymenttosupplierZComputers900(5)PurchaseinvoicefromsupplierZComputers150(6)Purchaseofstationarywithpettycash10Whichoftheabovetransactionswouldberecordedinthepurchasesdaybook?选项：A、6B、4and5C、5D、3and5正确答案:【5】9、问题：YouareanaccountsassistantforKlemspeckSolutions,acompanythatsellscomputerequipment.Thefollowingtransactionstookplaceon23January20X1:$(1)CashsaleofgoodstoCustomersADavis200(2)CreditsaleofgoodstoCustomerHTyre150(3)ReturnofgoodsfromCustomerBRudd30(4)PaymenttosupplierZComputers900(5)PurchaseinvoicefromsupplierZComputers150(6)Purchaseofstationarywithpettycash10Whichoftheabovetransactionswouldberecordedinthesalesdaybook?选项：A、1B、2C、3D、2and3正确答案:【2】10、问题：YouareanaccountsassistantforKlemspeckSolutions,acompanythatsellscomputerequipment.Thefollowingtransactionstookplaceon23January20X1:$(1)CashsaleofgoodstoCustomersADavis200(2)CreditsaleofgoodstoCustomerHTyre150(3)ReturnofgoodsfromCustomerBRudd30(4)PaymenttosupplierZComputers900(5)PurchaseinvoicefromsupplierZComputers150(6)Purchaseofstationarywithpettycash10Whichoftheabovetransactionswouldberecordedinthecashbook?选项：A、1and4B、4and6C、1,4and6D、3,4and6正确答案:【1and4】5.1自测题1、问题：Whichofthefollowingstatementsistrue?选项：A、Adebitrecordsanincreaseinliabilities.B、Adebitrecordsadecreaseinassets.C、Acreditrecordsanincreaseinliabilities.D、Acreditrecordsandecreaseincapital.正确答案:【Acreditrecordsanincreaseinliabilities.】5.2自测题1、问题：TTallonhadthefollowingtransactions:1Saleofgoodsoncreditfor$150toFRogit2ReturnofgoodsfromBBlendiggoriginallysoldfor$300incashtoBBlendiggWhatarethecorrectledgerentriestorecordthesetransactions?选项：A、DrReceivables$150DrSalesReturns$300CrSales$150CrCash$300B、DrSales$150DrCash$300CrReceivables$150CrSalesReturns$300C、DrReceivables$450CrSales$150CrSalesReturns$300D、DrSalesReturns$300DrSales$150CrCash$450正确答案:【DrReceivables$150DrSalesReturns$300CrSales$150CrCash$300】2、问题：Inwhichbookofprimeentrywillabusinessrecorddebitnotesinrespectofgoods.Whichhavebeensentbacktosuppliers?选项：A、ThesalesreturnsdaybookB、ThecashbookC、ThepurchasereturnsdaybookD、Thepurchasedaybook正确答案:【Thepurchasereturnsdaybook】5.3自测题1、问题：Atrader'snetprofitfortheyearmaybecomputedbyusingwhichofthefollowingformulate?选项：A、Openingcapital+drawings–capitalintroduced–closingcapitalB、Closingcapital+drawings–capitalintroduced–openingcapitalC、Openingcapital–drawings+capitalintroduced–closingcapitalD、Openingcapital–drawings–capitalintroduced–closingcapital正确答案:【Closingcapital+drawings–capitalintroduced–openingcapital】2、问题：Theprofitmadebyabusinessin20X7was$35,400.Theproprietorinjectednewcapitalof$10,200duringtheyearandwithdrewamonthlysalaryof$500.Ifnetassetsattheendof20X7were$95,100,whatwastheproprietor'scapitalatthebeginningoftheyear?选项：A、$50,000B、$55,500C、$63,900D、$134,700正确答案:【$55,500】5.4自测题1、问题：Whichofthefollowingwouldberecordedinthesalesdaybook?选项：A、DiscountsallowedB、SalesinvoicesC、CreditnotesreceivedD、Tradediscounts正确答案:【Salesinvoices】5.5自测题1、问题：SubCopurchases$250worthofmetalfromSteelCo.TinCoagreestopaySteelCoin60daystime.WhatisthedoubleentrytorecordthepurchaseinSubCo’sbooks?选项：A、DebitSales$250,CreditReceivables$250B、DebitPurchases$250,CreditPayables$250C、DebitReceivables$250,CreditSales$250D、DebitPayables$250,CreditPurchases$250正确答案:【DebitPurchases$250,CreditPayables$250】第5单元测验1、问题：Adebitentrytothesalesaccountcouldrepresent:选项：A、ThecorrectionofanerrororgoodsreturnedB、IrrecoverabledebtswrittenoffC、CreditsalesD、Cashsales正确答案:【Thecorrectionofanerrororgoodsreturned】2、问题：Anaccountanthasinsertedalltherelevantfiguresintothetradepayablesaccount,buthasnotyetbalancedofftheaccount.TRADEPAYABLESACCOUNT$$Cashatbank100,750Balanceb/d250,225Purchases325,010Assumingtherearenootherentriestobemade,otherthantobalanceofftheaccount,whatistheclosingbalanceonthetradepayablesaccount?选项：A、$474,485DRB、$575,235DRC、$474,485CRD、$575,235CR正确答案:【$474,485CR】3、问题：Howisthetotalofthepurchasesdaybookpostedtothenominalledger?选项：A、DebitPurchases,CreditCashandbankB、DebitPayablescontrol,CreditPurchasesC、DebitCashandbank,CreditPurchasesD、DebitPurchases,CreditPayablescontrol正确答案:【DebitPurchases,CreditPayablescontrol】4、问题：Thenominalledgeris:选项：A、Arecordofamountsowedto/fromindividualsuppliersandcustomersB、AninitialrecordofinternallygeneratedtransactionsC、AlistofallassetsandliabilitiesatapointintimeD、Acollectionofaccountsrecordingallthetransactionsofthebusiness正确答案:【Acollectionofaccountsrecordingallthetransactionsofthebusiness】5、问题：Acreditwouldnotresultinwhichofthefollowing?选项：A、IncreaseinaliabilityB、IncreaseinanassetC、IncreaseincapitalD、Increaseinincome正确答案:【Increaseinanasset】6、问题：Indoubleentrybookkeeping,whichofthefollowingstatementsistrue?选项：A、Creditentriesdecreaseexpensesandincreaseassets.B、Creditentriesdecreaseliabilitiesandincreaseincome.C、Debitentriesdecreaseincomeandincreaseassets.D、Debitentriesdecreaseexpensesandincreaseassets.正确答案:【Debitentriesdecreaseincomeandincreaseassets.】7、问题：JonesCo.hasthefollowingtransactions:1Paymentof$400toJBloggsforacashpurchase2Paymentof$250toJDoeinrespectofaninvoiceforgoodspurchasedlastmonthWhatarethecorrectledgerentriestorecordthesetransactions?选项：A、DRCashandbank$650CRPurchases$650B、DRPurchases$650CRCashandbank$650C、DRPurchases$400DRTradepayables$250CRCashandbank$650D、DRCashandbank$650CRTradepayables$250CRPurchases$400正确答案:【DRPurchases$400DRTradepayables$250CRCashandbank$650】8、问题：TinCopurchases$250worthofmetalfromSteelCo.TinCoagreestopaySteelCo.in60days’time.WhatisthedoubleentrytorecordthepurchaseinSteelCo'sbooks?选项：A、DebitSales$250,CreditReceivables$250B、DebitPurchases$250,CreditPayables$250C、DebitReceivables$250,CreditSales$250D、DebitPayables$250,CreditPurchases$250正确答案:【DebitReceivables$250,CreditSales$250】9、问题：TTallonhadthefollowingtransactions:(i)Saleofgoodsoncreditfor$150toFRogit(ii)ReturnofgoodsfromBBlendiggoriginallysoldfor$300incashtoBBlendiggWhatarethecorrectledgerentriestorecordthesetransactions?选项：A、DRTradereceivables$150DRSalesReturns$300CRSales$150CRCashandbank$300B、DRSales$150DRCashandbank$300CRTradereceivables$150CRSalesReturns$300C、DRTradereceivables$450CRSales$150CRSalesReturns$300D、DRSalesReturns$300DRSales$150CRCashandbank$450正确答案:【DRTradereceivables$150DRSalesReturns$300CRSales$150CRCashandbank$300】10、问题：Thesuppliers’personalaccountswillappearinwhichofthefollowingbusinessrecords?选项：A、ThenominalledgerB、ThesalesledgerC、ThepurchasedaybookD、Thepurchaseledger正确答案:【Thepurchaseledger】11、问题：Acreditbalanceinaledgeraccountwouldnormallybeshownwheretheaccountis:选项：A、AnassetaccountB、AliabilityaccountC、AcapitalaccountD、AnincomeaccountE、Anexpenseaccount正确答案:【Aliabilityaccount#Acapitalaccount】12、问题：Thisquestionexaminesyouruseofdebitsandcreditsinrelationtoaccountsinthenominalledger.Ignoringtheothersideofanentry,whichTHREEofthefollowingaretrue?选项：A、Incurringanexpenseresultsinadebittotheexpenseaccount.B、Decreaseinaliabilityresultsinadebittotheliabilityaccount.C、Increaseinanassetresultsinacredittotheassetaccount.D、Decreaseinanassetresultsinadebittotheassetaccount.E、Increaseinaliabilityresultsinacredittotheliabilityaccount.正确答案:【Incurringanexpenseresultsinadebittotheexpenseaccount.#Decreaseinaliabilityresultsinadebittotheliabilityaccount.#Increaseinaliabilityresultsinacredittotheliabilityaccount.】6.1自测题1、问题：Atrialbalancemustbenotbalanceifsomeofthebalancesarewrong.选项：A、正确B、错误正确答案:【错误】6.2自测题1、问题：William'strialbalanceat30September20X5includesthefollowingbalances:Tradereceivables$75,943Receivablesallowance$4,751HowshouldthesebalancesbereportedinWilliam'sstatementoffinancialpositionasat30September20X5?选项：A、Anassetof$71,192B、Anassetof$75,943andaliabilityof$4,751C、Aliabilityof$71,192D、Aliabilityof$75,943andanassetof$4,751正确答案:【Anassetof$71,192】2、问题：At31October20X6Roger'strialbalanceincludedthefollowingbalances:$Machineryatcost12,890Accumulateddepreciation8,950Inventory5,754Tradereceivables11,745Tradepayables7,830Bankoverdraft1,675Cashatbank150WhatisthevalueofRoger'scurrentassetsat31October20X6?选项：A、$17,649B、$17,499C、$15,974D、$13,734正确答案:【$17,649】第6单元测验1、问题：Whichofthefollowingstatementsisincorrect?选项：A、Theclosinginventorybalanceisincludedinthetrialbalance.B、Ifthetrialbalancedoesnotbalance,anerrormusthavebeenmade.C、Theopeninginventorybalanceisincludedinthetrialbalance.D、Proprietors'drawingsareshownonthetrialbalance.正确答案:【Theclosinginventorybalanceisincludedinthetrialbalance.】2、问题：Abusinesshasthefollowingextractfromitstrialbalance$Tradereceivables5,000Bankoverdraft2,000Tradepayables7,000Inventory4,500Whatisthefigureforcurrentassets?选项：A、$9,500B、$7,000C、$11,500D、$9,000正确答案:【$9,500】3、问题：Whichofthefollowingerrorswouldcauseatrialbalancenottobalance?选项：A、AnerrorintheadditioninthecashbookB、FailuretorecordatransactionatallC、Costofamotorvehicledebitedtomotorexpensesaccount.ThecashentrywascorrectlymadeD、Goodstakenbytheproprietorofabusinessrecordedbydebitingpurchasesandcreditingdrawingsaccount正确答案:【Anerrorintheadditioninthecashbook】4、问题：Anorganisationrestoresitspettycashbalanceto$250attheendofeachmonth.DuringOctober,thetotalexpenditurecolumninthepettycashbookwascalculatedasbeing$210,andtheimprestwasrestoredbythisamount.Theanalysiscolumnspostedtothenominalledgertotalledonly$200.Whichoneofthefollowingwouldthiserrorcause?选项：A、Thetrialbalancebeing$10higheronthedebitsideB、Thetrialbalancebeing$10higheronthecreditsideC、NoimbalanceinthetrialbalanceD、Thepettycashbalancebeing$10lowerthanitshouldbe正确答案:【Thetrialbalancebeing$10higheronthecreditside】5、问题：Berthasextractedthefollowinglistofbalancesfromhisgeneralledgerat31October20X5:$Revenue258,542Openinginventory9,649Purchases124,958Expenses34,835Non-currentassets(carryingamount)63,960Tradereceivables31,746Tradepayables13,864Cashatbank1,783Capital12,525WhatisthetotalofthedebitbalancesinBert'strialbalanceat31October20X5?选项：A、$266,931B、$275,282C、$283,148D、$284,931正确答案:【$266,931】6、问题：Whichofthefollowingerrorswouldresultinatrialbalancefailingtoagree?选项：A、FailingtorecordaninvoicefromasupplierintheaccountingsystemB、Recordinganon-currentassetpurchaseasanitemofrevenueexpenditureC、Recordinganexpensepaymentas:DRCashatbankCRExpenseD、Recordinganexpensepaymentas:DRExpenseDRCashatbank正确答案:【Recordinganexpensepaymentas:DRExpenseDRCashatbank】7、问题：Whatisthedoubleentrytorecordtransaction(i)?(i)Purchaseofmaterialsfor$100bycheque选项：A、DROtherexpenses$100CRCashatbank$100B、DROtherexpenses$100CRTradepayables$100C、DRPurchases$100CRTradepayables$100D、DRPurchases$100CRCashatbank$100正确答案:【DRPurchases$100CRCashatbank$100】8、问题：Whatisthedoubleentrytorecordtransaction(ii)?(ii)SaleofgoodstoCustomerYfor$500oncredit选项：A、DRCashatbank$500CRSales$500B、DRSales$500CRCashatbank$500C、DRTradereceivables$500CRSales$500D、DRSales$500CRTradereceivables$500正确答案:【DRTradereceivables$500CRSales$500】9、问题：Whichofthefollowingstatementsisincorrect?选项：A、Ifthetrialbalancedoesnotbalancethisindicatesthattherehasbeenanerrorinthedoubleentry.B、Atrialbalanceisalistingofallthebalancesinthenominalledger.C、Ifthetrialbalancebalancestherearenoerrors.D、Thetrialbalanceisusedtopreparethefinancialaccounts.正确答案:【Ifthetrialbalancebalancestherearenoerrors.】10、问题：WhichTHREEofthefollowingsetsofitemsallappearonthesamesideofthetrialbalance?选项：A、Sales,interestincomeandaccrualsB、Tradereceivables,drawingsandinterestincomeC、Non-currentassets,costofsalesandcarriageoutwardsD、Capital,tradepayablesandotheroperatingexpensesE、Sundryexpenses,prepaymentsandpurchases正确答案:【Sales,interestincomeandaccruals#Non-currentassets,costofsalesandcarriageoutwards#Sundryexpenses,prepaymentsandpurchases】11、问题：Whenpreparingatrialbalance,theclerkomitsthebalanceof$2,000onthereceivablesaccount.Thiserrormeansthatthetotalofdebitbalanceswillexceedthetotalofcreditbalancesby$2,000.选项：A、正确B、错误正确答案:【错误】12、问题：ThebalanceonsalesaccountwillgototheP/Laccount.ThebalanceonaP/Laccountalsowillgotocapitalaccount.选项：A、正确B、错误正确答案:【正确】7.1自测题1、问题：Thesalesaccountis:选项：A、Creditedwiththetotalofsalesmade,includingsalestaxB、Creditedwiththetotalsalesmade,excludingsalestaxC、Debitedwiththetotalofsalesmade,includingsalestaxD、Debitedwiththetotalofsalesmade,excludingsalestax正确答案:【Creditedwiththetotalsalesmade,excludingsalestax】2、问题：Thesalestaxaccountcouldinfluencestatementofprofitorloss.选项：A、正确B、错误正确答案:【错误】3、问题：ThesalestaxaccountisalwaysontheDebitside.选项：A、正确B、错误正确答案:【错误】7.2自测题1、问题：Tomisnotregisteredforsalestaxpurposes.Shehasrecentlyreceivedaninvoiceforgoodsforresalewhichcost$600beforesalestax,whichisleviedat15%.Thetotalvaluewastherefore$690.WhatisthecorrectentrytobemadeinTom’sgeneralledgerinrespectoftheinvoice?选项：A、DrPurchases$600,DrSalestax$90,CrPayable$690B、DrPurchases$690,CrSalestax$90,CrPayable$600C、DrPurchases$600,CrPayable$600D、DrPurchases$690,CrPayable$690正确答案:【DrPurchases$690,CrPayable$690】2、问题：Sales(includingsalestax)amountedto$1175,andpurchases(excludingsalestax)amountedto$5000.Whatisthebalanceonthesalestaxaccount,assumingallitemsaresubjecttosalestaxat17.5%?选项：A、$700debitB、$700creditC、$669.37debitD、$669.37debit正确答案:【$700debit】3、问题：ThefollowinginformationrelatestoA’ssalestaxforthemonthofMarch2003:Sales(netofsalestax)$30,000Purchase(includingsalestax)$11,000Salestaxischargedataflatrateof10%.A’ssalestaxaccountshowedanopeningcreditbalanceof$2000atthebeginningofthemonthandaclosingcreditbalanceof$1000attheendofthemonth.WhatwasthetotalsalestaxpaidtoregulatoryauthoritiesduringthemonthofMarch2003?选项：A、$3000B、$5000C、$2900D、$4900正确答案:【$3000】第7单元测验1、问题：Asalestaxregisteredbusinesssellsgoodsfor$200plussalestaxat17.5%oncreditWhichofthefollowingentriescorrectlyrecordsthistransaction?选项：A、DebitTradeaccountsreceivable