MOOC F3（Financial Accounting）-江西財經(jīng)大學(xué) 中國大學(xué)慕課答案

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