快速查题-ACCA英国注册会计师试题

Chapter3-6

Chapter7-8

Chaphter9-14

Chapter15-18

Chapter20-23

Chapter25-26

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Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates

the provision of useful accounting information?

By requiring authorisation in line with organisational policies

By processing and recording transactions in accordance with accounting rules

By preventing transactions from being processed inaccurately

By enabling transactions to be recorded as necessary to permit preparation of financial

statements

Which of the following statements is/are TRUE or FALSE?

1 Cash purchases are recorded in the purchases day book.

2 The sales day books is used to keep a list of invoices received from suppliers

Both statements are TRUE

Both statements are FALSE

Statement 1 is TRUE and statement 2 is FALSE

Statement 1 is FALSE and statement 2 is TRUE

材料全屏

Mr Yousef

The following trial balance has been extracted from the ledger of Mr Yousef, a sole trader.

TRIAL BALANCE AS AT 31 MAY 20X6

Dr Cr

$ $

Sales 138,078

Purchases 82,350

Carriage 5,144

Drawings 7,800

Rent and insurance 6,622

Postage and stationery 3,001

Advertising 1,330

Salaries and wages 26,420

Irrecoverable debts 877

Allowance for receivables 130

Receivables 12,120

Payables 6,471

Cash on hand 177

Cash at bank 1,002

Inventory as at 1 June 20X5 11,927

Equipment at cost 58,000

Accumulated depreciation 19,000

Capital 53,091

216,770 216,770

The following additional information as at 31 May 20X6 is available.

1 Rent is accrued by $210.

2 Insurance has been prepaid by $880.

3 $2,211 of carriage represents carriage inwards on purchases.

4 Equipment is to be depreciated at 15% per annum using the straight-line method.

5 The allowance for receivables is to be increased by $40.

6 Inventory at the close of business has been valued at $13,551.

【论述题】

Prepare a statement of profit or loss for the year ended 31 May 20X6.

Prepare a statement of financial position as at that date.

The lASB's Conceptual Fram are these six characteristics?

Relevance, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability

Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability

Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?

Faithful representation

Relevance

Timeliness

Accruals

According to the IASB Conceptual framework which of the following is not an objective of financial statements?

Providing information regarding the financial position of a business

Providing information regarding the performance of a business

Enabling users to assess the performance of management to aid decision making

Providing reliable investment advice

Which of the following statements about accounting concepts and policies is/are correct?1 Companies should never change

the presentation or classification of items in their financial statements, even if there is a significant change in the nature of

operations.2 Companies should create provisions in times of company growth to be utilised in more difficulttimes, to smooth

profits

1 only

2 only

1 and 2

Both are incorrect

Which one of the following can the accounting equation can be rewritten as?

Assets + profit - drawings - liabilities = closing capital

Assets - liabilities - drawings = opening capital + profit

Assets - liabilities - opening capital + drawings = profit

Assets - profit - drawings = closing capital - liabilities