快速查题-ACCA英国注册会计师试题

 A sole trader's business made a profit of $32,500 during the year ended 31 March 20X8. This figure was after deducting

$100 per week wages for himself. In addition, he put his home telephone bill through the business books, amounting to $400

plus sales tax at 17.5%. He is registered for sales tax and therefore has charged only the net amount to his statement of

profit or loss and other comprehensive income.

His capital at 1 April 20X7 was $6,500. What was his capital at 31 March 20X8?

 Senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31

January 20X3 from the following information:

                                                                                                          $

Trade payables: 31 January 20X2                                               130,400

31 January 20X3                                                                          171,250

Payment to suppliers                                                                    888,400

Cost of goods taken from inventory by Senji for her personal use 1,000

Refunds received from suppliers                                                     2,400

Discounts received                                                                         11,200

What is the figure for purchases that should be included in Senji’s financial statements?

Aluki fixes prices to make a standard gross profit percentage on sales of 20%.

The following information for the year ended 31 January 20X3 is available to compute her sales total for

the year.

                                                       $

Inventory： 1 February 20X2     243,000

31 January 20X3                        261,700

Purchases                                  595,400

Purchases returns                       41,200

What is the sales figure for the year ended 31 January 20X3?

Alpha is a sole trader who does not keep proper accounting records.

Alpha,s first year of trading was 20X4. From reviewing Alpha,s bank statements and the incomplete records relating to cash

maintained, the following summary has been compiled

ank and cash summary, Alpha, 20X4

                                                                                                                        $

Cash received from credit customers and paid into the bank                       381,600

Expenses paid out of cash received from credit customers before banking    6,800

Cash sales                                                                                                     112,900

Other information, Alpha,                                                                                   20X4

Irrecoverable debts written off                                                                          7,200

Discounts allowed to credit customers                                                             9,400

Closing balance of Trade receivables                                                                0

Which of the following correctly represents Alpha's sales figure for 20X4?

A sole trader who does not keep full accounting records wishes to calculate her sales revenue   for the year.The information available is: 

1 Opening inventory $17,000

 2 Closing inventory $24,000

 3 Purchases $91,000 

4 Standard gross profit percentage on sales revenue 40% 

Which of the following is the sales figure for the year calculated from these figures?  

  On 31 December 20X0 the inventory of V was completely destroyed by fire.  The following information is available:  

 1 Inventory at 1 December 20X0 at cost $28,400

  2 Purchases for December 20X0 $49,600

  3 Sales for December 20X0 $64,800 

 4 Standard gross profit percentage on sales revenue 30%  Based on this information,

 which of the following is the amount of inventory destroyed?   

The following information is available for the year ended 31 December 20X4 for a keep proper accounting records：

Inventories at 1 January 20X4 Inventories at 31 December 20X4 Purchases

Gross profit percentage on sales = 30%

Based on this information, what was the trader's sales figure for the year?

Wanda keeps no accounting records. The following information is available about her position and transactions for the year

ended 31 December 20X4:

$

Net assets at 1 January 20X4 210,000

Drawings during 20X4 48,000

Capital introduced during 20X4 100,000

Net assets at 31 December 20X4 400,000

Based on this information, what was Wanda's profit for 20X4?

The debit side of a trial balance totals $800 more than the credit side.Which one of the following errors would fully account for

the difference?

A company's trial balance failed to agree, the totals being:Debit $815,602Credit $808,420Which one of the following errors

could fully account for the difference?