Câu hỏi 834916:
Where balances are carried forward from one page to the next, ‘balance .........’ would appear at the bottom of one page and ‘balance .......’ at the top of the next page.
A. b/f – c/f
B. c/d – b/d
C. c/f – b/f
D. b/d – c/d
Anh văn chuyên ngành 1 - AC10 (55)
Câu hỏi 834915:
The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £2,000 and 2 credit entries with £170 and £240. How much is the balance of this account at the end of July, Year 4?
A. £1,690 Cr
B. £1,690 Dr
C. £1,590 Cr
D. £1,590 Dr
Câu hỏi 834914:
The difference between current account and deposit account is that current account is used for ............ banking and withdrawal of money, and in deposit account withdrawals will be .............
A. regular/ infrequent
B. regular/ regular
C. infrequent/ infrequent
D. infrequent/ Regular
Câu hỏi 834913:
The account ‘T Smith’ has 4 transactions during July, Year 4, including 2 debit entries with £50 & £80 and 2 credit entries with £170 and £230. How much is the balance of this account at the end of July, Year 4?
A. £270 Dr
B. £170 Cr
C. £270 Cr
D. £170 Dr
Câu hỏi 834912:
............. accounts are individual accounts of debtors and creditors.
A. nominal
B. impersonal
C. personal
D. real
Câu hỏi 834911:
4 types of personal accounts include capital, supplier, customer, and ..........
A. cash
B. drawings
C. bank
D. sales
Câu hỏi 834910:
.................. account is used for regular banking and withdrawal of money.
A. cheque
B. credit transfer
C. deposit
D. current
Câu hỏi 834909:
.............. Ledger is used to record creditor accounts
A. Purchases
B. Sales
C. Private
D. General
Câu hỏi 834908:
.............. Ledger is used to record debtor accounts
A. Purchases
B. Sales
C. General
D. Private
Câu hỏi 834907:
............. accounts cover asset accounts such as premises, motor vehicles, etc.
A. real
B. nominal
C. impersonal
D. personal
Câu hỏi 834906:
Book-keeping entries relating to Credit Purchase are:
A. credit purchases account & credit supplier’s (creditor’s) account
B. debit purchases account & debit supplier’s (creditor’s) account
C. debit purchases account & credit supplier’s (creditor’s) account
D. credit purchases account & debit supplier’s (creditor’s) account
Câu hỏi 834905:
In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?
A. Dr Bank £210 & Cr Sales £210
B. Dr Sales £210 & Cr Bank £210
C. Dr Sales £210 & Cr T Smith £210
D. Dr T Smith £210 & Cr Sales £210
Câu hỏi 834904:
Book-keeping entries relating to Payment to creditor are:
A. debit creditor’s account & debit bank/ cash account
B. credit creditor’s account & debit bank/ cash account
C. credit creditor’s account & credit bank/ cash account
D. debit creditor’s account & credit bank/ cash account
Câu hỏi 834903:
Book-keeping entries relating to Cash Purchases are:
A. credit purchases account & debit Cash/ Bank account
B. credit purchases account & credit Cash/ Bank account
C. debit purchases account & debit Cash/ Bank account
D. debit purchases account & credit Cash/ Bank account
Câu hỏi 834902:
In the transaction ‘wages of £40 are paid in cash’, which entries are correct?
A. Dr wages account £40 & Dr Cash account £40
B. Cr wages account £40 & Cr Cash account £40
C. Cr wages account £40 & Dr Cash account £40
D. Dr wages account £40 & Cr Cash account £40
Câu hỏi 834901:
Book-keeping entries relating to Payment received from debtor are:
A. credit bank/ cash account & debit debtor’s account
B. credit bank/ cash account & credit debtor’s account
C. debit bank/ cash account & debit debtor’s account
D. debit bank/ cash account & credit debtor’s account
Câu hỏi 834899:
Book-keeping entries relating to Purchases Returns are:
A. credit Returns Outwards account & debit supplier’s (creditor’s) account
B. debit Returns Inwards account & credit debtor’s account
C. debit Returns Outwards account & credit supplier’s (creditor’s) account
D. credit Returns Inwards account & debit debtor’s account
Câu hỏi 834898:
Book-keeping entries relating to Credit Sales are:
A. debit customer’s (debtor’s) account & credit sales account
B. debit customer’s (debtor’s) account & debit sales account
C. credit customer’s (debtor’s) account & credit sales account
D. credit customer’s (debtor’s) account & debit sales account
Câu hỏi 834897:
The term ‘account’ means .....
A. taking an ownership of an asset now, but paying for it at later stage
B. person (or business) who owes money for goods or services supplied by the business
C. a record of transactions by category (purchases, for example), or by person or organization.
D. person (or business) to whom money is owed by the business
Câu hỏi 834896:
In the transaction: ‘Paid £442 in cash to A Dobbs in settlement of a debt of £450’. What entries in the Cash book are done?
A. Cr Cash £442
B. Dr Cash £442
C. Cr Discount allowed £8 & Cr Cash £442
D. Cr Discount received £8 & Cr Cash £442
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Bản tin HOU-TV số 06 năm 2025
