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1 .A business’s income statement for the year ended 31 December showed a profit of $83,600.It was later found that $18,000 paid for the purchase of a motor van had been debited to motorexpenses account. It is the company’s policy to depreciate motor vans at 25% per year, with afull year’s charge in the year of acquisition.What would the profit be after adjusting for this error?
A $70,100 B $97,100 C $101,600 D $106,100
题型:
单选题
提问时间:
2021-08-23
2 .
A $64,200 B $67,000 C $68,600 D $70,000
题型:
单选题
提问时间:
2021-08-23
3 .At 30 September 2011 a company’s allowance for trade receivables amounted to $38,000,which was 5% of the receivables at that date.At 30 September 2012 receivables totalled $868,500. It was decided to write off $28,500 ofdebts as irrecoverable and to keep the allowance at 5%.What should be the total expense in profit or loss for the year ended 30 September 2012for irrecoverable debts?
A $32,500 B $33,925 C $42,000 D $70,500
题型:
单选题
提问时间:
2021-08-23
4 .At 1 July 2011 a company had an allowance for receivables of $83,000.During the year ended 30 June 2012 debts totalling $146,000 were written off. At 30 June2012 it was decided that $218,000 was required as a receivables allowance.What is the total amount that should appear in profit or loss for the year ended 30 June2012 for irrecoverable debts?
A $11,000 B $155,000 C $281,000 D $364,000
题型:
单选题
提问时间:
2021-08-23
5 .At 31 December 2012 a company’s trade receivables totalled $864,000 and the allowance forreceivables was $48,000.It was decided that debts totalling $13,000 were to be written off, and the receivableallowance adjusted to 5% of the receivables.What figures should appear in the income statement and statement of financial positionin respect of receivables (after accounting for the allowance)?
A Income statement $8,200Statement of financial position $807,800 B Income statement $7,550Statement of financial position $808,450 C Income statement $18,450Statement of financial position $808,450 D Income statement $55,550Statement of financial position $808,450
题型:
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提问时间:
2021-08-23
7 .Alpha buys goods from Beta. At 30 June Beta’s account in Alpha’s records showed $5,700owing to Beta. Beta submitted a statement to Alpha as at the same date showing a balancedue of $5,200.Which of the following could account fully for the difference?
A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta. B The credit side of Beta’s account in Alpha’s records has been undercast by $500. C An invoice for $250 from Beta has been treated in Alpha’s records as if it had beena credit note. D Beta has issued a credit ...
题型:
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提问时间:
2021-08-23
8 .At 30 June 2011 a company’s allowance for receivables was $39,000. At 30 June 2012 tradereceivables totalled $517,000. It was decided to write off debts totalling $37,000 and toadjust the allowance for receivables to the equivalent of 5% of the trade receivables based onpast events.What figure should appear in profit or loss for these items?
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题型:
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提问时间:
2021-08-23
9 .Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980.The amount due according to the payables ledger account of Alta in Ordan’s records was only$3,110. Comparison of the statement and the ledger account revealed the followingdifferences:(1) A payment sent by Ordan for $270 has not been allowed for in Alta’s statement.(2) Alta has not allowed for goods returned by Ordan $180.(3) Ordan made a contra entry, reducing the amount due to Alta by $320, for a balancedue from Alta in Ordan’s receivables ledger. No such entry has been made in Alta’srecords.What difference remains between the two companies’ records after adjusting for theseitems?
A $100 B $460 C $640 D $740
题型:
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提问时间:
2021-08-23
10 .At 1 January 2012 a company had an allowance for receivables of $18,000. At 31 December2012 the company’s trade receivables were $458,000. It was decided:(1) To write off debts totalling $28,000 as irrecoverable;(2) To adjust the allowance for receivables to the equivalent of 5% of the remainingreceivables based on past experience.What figure should appear in the company’s profit or loss for the total of debts writtenoff as irrecoverable and the movement in the allowance for receivables for the yearended 31 December 2012?
A $31,500 B $32,900 C $49,500 D $50,900
题型:
单选题
提问时间:
2021-08-23
