Diesel fuel in inventory at 1 April 2013 was $12,500, and there were invoices awaited for$1,700. During the year to 31 March 2014, diesel fuel bills of $85,400 were paid, and adelivery worth $1,300 had yet to be invoiced. At 31 March 2014, the inventory of diesel fuelwas valued at $9,800.What is the charge to profit or loss for diesel fuel for the year to 31 March 2014?

1 .民事行为被确认为无效后和被撤销后，还将产生的法律后果可能有（　　）。

A 返还财产 B 赔偿损失 C 追缴财产 D 没有法律后果

题型: 多选题 提问时间: 2021-08-23

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2 .Your organisation has received a statement of account from one of its suppliers, showing anoutstanding balance due to them of $1,350. On comparison with your ledger account, thefollowing is determined:-your ledger account shows a credit balance of $260;-the supplier has disallowed cash discount of $80 due to late payment of an invoice;-the supplier has not yet allowed for goods returned at the end of the period of $270;-cash in transit of $830 has not been received by the supplier.After consideration of these items what is the unreconciled difference between the tworecords?

A $70 B $90 C $430 D $590

题型: 单选题 提问时间: 2021-08-23

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3 .Your organisationˇs trial balance at 31 March 2014 is out of agreement, with the debit sidetotalling $500 less than the credit side. During April, the following errors are discovered:-the sales journal for March had been undercast by $150;-rent received of $240 had been credited to the rent payable account;-the allowance for trade receivables, which decreased by $420, had been recorded inthe allowance account as an increase.What is the balance on the suspense account following the correction of these errors?

A Credit $190 B Credit $670 C Credit $1,190 D Debit $1,490

题型: 单选题 提问时间: 2021-08-23

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4 .On 1 April, your organisation purchased, on credit from XYZ, office equipment with acatalogue price of $1,000, less trade discount of 20% and cash discount of 5%, if paid forwithin 14 days.What is the correct journal entry to record the purchase (ignoring sales tax)?

A B C D

题型: 单选题 提问时间: 2021-08-23

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5 .A non-current asset was disposed of for $2,200 during the last accounting year. It had beenpurchased exactly three years earlier for $5,000, with an expected residual value of $500, andhad been depreciated on the reducing balance basis, at 20% per annum.What was the profit or loss on disposal?

A $360 loss B $150 loss C $104 loss D $200 profit

题型: 单选题 提问时间: 2021-08-23

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7 .What does a debit balance of $1,250 on X’s account in the books of Y mean?

A X owes $1,250 to Y B Y owes $1,250 to X C X has returned goods worth $1,250 to Y D X is owed $1,250 by Y

题型: 单选题 提问时间: 2021-08-23

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8 .A sole trader had net assets of $19,000 at 30 April 2014. During the year to 30 April 2014, heintroduced $9,800 additional capital into the business. Profits were $8,000, of which hewithdrew $4,200.How much was his capital at 1 May 2013?

A $3,000 B $5,400 C $13,000 D $16,600

题型: 单选题 提问时间: 2021-08-23

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9 .A business lost inventory that had cost $4,000 in a fire. The inventory was insured and theinsurance company paid $4,000.What is the correct double entry?

A Debit Expenses;Credit Purchases B Debit Cash;Credit Expenses C Debit Cash;Credit Purchases D Debit Purchases;Credit Cash

题型: 单选题 提问时间: 2021-08-23

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10 .At 1 April 2013 a business owed $4,100 for electricity, and at 31 March 2014 it owed $4,500.Cash paid during the year amounted to $5,000.What charge for electricity should appear in the income and expenditure account for theyear ended 31 March 2014?

A $4,500 B $4,600 C $5,000 D $5,400

题型: 单选题 提问时间: 2021-08-23

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