Chapter3-6试题及答案_Chapter3-6考试练习题-猎鹰试题网

The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to31 December 20X2 Altese

introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese's net assets totalled

$184,000.What is Altese's total profit or loss for the year ended 31 December 20X2?

A

$54,000 profit

B

$54,000 loss

C

$42,000 loss

D

$58,000 profit

Jones Co has the following transactions：1 Payment of $400 to J Bloggs for a cash purchase2 Payment of $250 to J Doe in

respect of an invoice for goods purchased last monthWhat are the correct ledger entries to record these transactions?

A

Dr Cash $650 Cr Purchases $650

B

Dr Purchases $650 Cr Cash $650

C

Dr Purchases $400 Dr Trade Payables $250 Cr Cash $650

D

Dr Cash $650 Cr Trade Payables $250 Cr Purchases $400

T Tallon had the following transactions: 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg

originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions?

A

Dr Receivables $150 Dr Sales Returns $300

Cr Sales $150 Cr Cash $300

B

Dr Sales $150 Dr Cash $300

Cr Receivables $150 Cr Sales Returns $300

C

Dr Receivables $450 Cr Sales $150

Cr Sales Returns $300

D

Dr Sales Returns $300

Dr Sales $150

Cr Cash $450

Which of the following documents should accompany a return of goods to a supplier?

A

Debit note

B

Remittance advice

C

Purchase invoice

D

Credit note

Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A

1 and 2 only

B

1, 2 and 3 only

C

1 only

D

All of them

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