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提问人:网友panbai 发布时间:2022-01-07
[单选题]

Prisha has not kept accurate accounting records during the financial year. She had opening inventory of $6,700 and purchased goods costing $84,000 during the year. At the year end she had $5,400 left

A.$13,750

B.$17,060

C.$16,540

D.$20,675

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  • · 有5位网友选择 C,占比55.56%
  • · 有2位网友选择 A,占比22.22%
  • · 有1位网友选择 D,占比11.11%
  • · 有1位网友选择 B,占比11.11%
匿名网友[186.***.***.102]选择了 B
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匿名网友[177.***.***.144]选择了 C
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匿名网友[186.***.***.102]选择了 B
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匿名网友[177.***.***.144]选择了 C
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匿名网友[95.***.***.237]选择了 C
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匿名网友[135.***.***.210]选择了 C
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匿名网友[98.***.***.92]选择了 A
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匿名网友[216.***.***.118]选择了 C
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匿名网友[74.***.***.113]选择了 A
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匿名网友[167.***.***.67]选择了 D
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匿名网友[12.***.***.171]选择了 C
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匿名网友[12.***.***.171]选择了 C
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匿名网友[177.***.***.144]选择了 C
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匿名网友[95.***.***.237]选择了 C
1天前
匿名网友[135.***.***.210]选择了 C
1天前
匿名网友[98.***.***.92]选择了 A
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匿名网友[216.***.***.118]选择了 C
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匿名网友[74.***.***.113]选择了 A
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匿名网友[167.***.***.67]选择了 D
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D、To account for the 'wearing-out' of the asset over its life

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第5题
W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?

A、The company had some exports that were not liable to sales tax.

B、The company made some sales of zero-rated products.

C、The company made some sales of exempt products.

D、The company sold some products to businesses not registered for sales tax.

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第6题

Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables and payables control accounts. The following errors were found in Q’s accounting records: (1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital account as $330,000 (2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account (3) The petty cash book balance of $500 had been omitted from the trial balance (4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400. Which of the errors will require an entry to the suspense account to correct them?

A、1, 2 and 4 only

B、1, 2, 3 and 4

C、1 and 4 only

D、2 and 3 only

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第7题
Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer showed the following costs related to the purchase: $ Computer 890 Additional memory 95 Delivery 10 Installation 20 Maintenance (1 year) 25 –––– 1,040 Sales tax (17·5%) 182 –––– Total 1,222 –––– How much should Gareth capitalise as a non-current asset in relation to the purchase?

A、$1,193

B、$1,040

C、$1,222

D、$1,015

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第8题
The following bank reconciliation statement has been prepared by a trainee accountant: $ Overdraft per bank statement 3,860 Less: Unpresented cheques 9,160 –––––– 5,300 Add: Outstanding lodgements 16,690 –––––– Cash at bank 21,990 –––––– What should be the correct balance per the cash book?

A、$21,990 balance at bank as stated

B、$3,670 balance at bank

C、$11,390 balance at bank

D、$3,670 overdrawn

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第9题

Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct? 1 The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance. 2 Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements. 3 It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.

A、1 and 2 only

B、2 and 3 only

C、1 and 3 only

D、None of these statements are correct

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