第一章 单元测试

1、 问题:A company enters into the following transactions for the month of May 20X 1.
•Purchased goods $3,800 on credit from supplier.
•Bought fixtures $1,500 for cash.
•Paid $20 in sundry expenses.
•Sold goods to a customer, received $8,000 for cash.
•Receives a bank loan of $5,000.
•Pays the month’s wages by $800 for cash.
What is the total entry to the credit side of the cash T account? （ ）
选项：
A:$6,120.
B:$10,320.
C:$2,320.
D:$2,300.
答案: 【
$2,320.
】

2、 问题:A business has capital of $20,000. Which of the following asset and liability figures could appear in the statement of financial position probably? （ ）
选项：
A:Assets ( $ )8,000 Liability ( $ ) 28,000
B:Assets ( $ )8,000 Liability ( $ ) 2,000
C:Assets ( $ )10,000 Liability ( $ ) 10,000
D:Assets ( $ )28,000 Liability ( $ ) 8,000
答案: 【
Assets ( $ )28,000 Liability ( $ ) 8,000
】

3、 问题:Which of the following statements concerning a debit entry is incorrect? （ ）
选项：
A:Debit entries record increase in asset.
B:Debit entries record increase in expenses.
C:Debit entries record increase in income.
D:Debit entries record decrease in capital or liabilities.
答案: 【
Debit entries record increase in income.
】

4、 问题:Which of the following statements about accounting concepts are correct? （ ）
选项：
A:IASB is trying to establish greater global uniformity with the accounting principles.
B:The prudence concept means that understating of assets and overstating of liabilities is desirable.
C:Neutrality and going concern are the two underlying assumptions in preparing financial statement.
D:The substance over form convention is that, transactions should be accounted for in according to its legal form, not economic reality.
答案: 【
IASB is trying to establish greater global uniformity with the accounting principles.
】

5、 问题:Which of the following item is not an asset of a business? （ ）
选项：
A:Property.
B:Bank overdraft.
C:Inventory.
D:Receivable.
答案: 【
Bank overdraft.
】

第二章 单元测试

1、 问题:Helen receives a cheque from her sister. What term describes Helen’s role in this transaction?（ ）
选项：
A:Payer.
B:Payee.
C:Drawer.
D:Drawee.
答案: 【
Payee.
】

2、 问题:Chris pays her mortgage by instructing her bank to make monthly payment of a fixed amount from her current account. Which of the following method of payment is appropriate to Chris? （ ）
选项：
A:Direct debit.
B:Cheque.
C:Standing order.
D:Bank draft.
答案: 【
Standing order.
】

3、 问题:What is the purpose of crossing a cheque? （ ）
选项：
A:To speed up the time it takes to go through the clearing system.
B:To allow it to be paid into any account, not just the payee’s account.
C:To stop it being paid into an account other than the payee’s account.
D:To tell the bank to check that there is enough money in the account to pay.
答案: 【
To stop it being paid into an account other than the payee’s account.
】

4、 问题:The amount of money that a person owned on a store credit card is paid
automatically and directly to the store out of the person’s bank account monthly on a certain date. The money the person spent on the store changed to his need monthly. This is an example of .（ ）
选项：
A:direct debit
B:cheque
C:standing order
D:credit card
答案: 【
direct debit
】

5、 问题:A credit note may be issued except . （ ）
选项：
A:the seller had understated the amount payable on an invoice
B:the sell received goods returned from customers
C:damaged goods were sent to the buyer
D:discount is allowed to the buyer
答案: 【
the seller had understated the amount payable on an invoice
】

第三章 单元测试

1、 问题:Which of the following statement is not correct? （ ）
选项：
A:Receivable ledger account form part of the double entry system.
B:Receivable control account form part of the double entry system.
C:Total receivable account form part of the double entry system.
D:If the total debits in an account exceed the total credits, will there be a debit balance of the account.
答案: 【
Receivable ledger account form part of the double entry system.
】

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