题目

Two types of common errors in bookkeeping are errors of principle and errors of transposition.Which of the following correctly states whether or not these errors will be revealed by extracting a trial balance?Errors of principle Errors of transposition

A

Will be revealed Will not be revealed

B

 Will be revealed Will be revealed

C

Will not be revealed Will not be revealed

D

Will not be revealed Will be revealed

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Chapter16Correctionoferrors

Errors of principle, such as recording a capital expenditure transaction as revenue expenditure, would not be revealed by

a trial balance because it would not create an inequality between total debits and total credits. Transposition errors are errors

where figures (digits) are written in the wrong order in either a credit or a debit entry. This would create an imbalance

between credits and debts, and so the error would be indicated by extracting a trial balance.

多做几道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

 The accruals concept

C

The going concern concept

D

 The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

 The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1 and 2

B

2 and 3

C

 1 and 4

D

3 and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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