[单选题] 提问人:匿名网友 提问时间:2021-08-23

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提问人:匿名网友 提问时间:2021-08-23

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1 .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

2 .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

3 .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

4 .A landlord of an apartment block prepares accounts to 31 December. At 1 January 2013tenants owed total rents of $1,800, and the total of cash received from tenants during the yearended 31 December 2013 was $35,600. Total rents charged were $2,400 per month fromJanuary, increased to $3,000 per month with effect from 1 June 2013.What is the balance on the rent receivable account at 31 December 2013?

A $800 Dr B $800 Cr C $1,400 Dr D $1,400 Cr

题型: 单选题 提问时间: 2021-08-23

5 .Pearl has trade receivables at the year end of $150,000. An irrecoverable debt of $3,500 is tobe written off. Pearl has an opening allowance of $1,000 and wishes to maintain anallowance of 5% of year-end accounts receivable.What is the balance carried down on the receivables allowance account after dealingwith the above items?

A $3,825 B $6,325 C $7,325 D $10,825

题型: 单选题 提问时间: 2021-08-23

7 .

A $8,976 B $16,474 C $32,008 D $52,163

题型: 单选题 提问时间: 2021-08-23

8 .

A $199,000 B $201,000 C $208,000 D $212,000

题型: 单选题 提问时间: 2021-08-23

9 .The sales day book of a company is undercast by $500. The company does not maintaincontrol accounts.What is the journal entry required to correct the error?

A Dr Receivables ledger control a/cCr Sales a/c B Dr Sales a/cCr Suspense a/c C Dr Receivables a/cCr Sales a/c D Single entry:Cr Sales a/c

题型: 单选题 提问时间: 2021-08-23

10 .

A $1,200 B $1,300 C $1,426 D $1,540

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