Câu hỏi 834910:
.................. account is used for regular banking and withdrawal of money.
A. cheque
B. credit transfer
C. deposit
D. current
Anh văn chuyên ngành 1 - AC10 (55)
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 834900:
Book-keeping entries relating to Cash Sales are:
A. credit Cash/ Bank account & debit Sales account
B. debit Cash/ Bank account & credit Sales account
C. credit Cash/ Bank account & credit Sales account
D. debit Cash/ Bank 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
Câu hỏi 834895:
From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.
How much did A Smith actually pay?
A. £1,746
B. £54
C. £1,756
D. £1,800
Câu hỏi 834894:
............ is an amount received from creditors when paying them within required time.
A. trade discount
B. discount allowed
C. discount received
D. cash discount
Câu hỏi 834893:
From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.
What kind of discount is it?
A. Cash discount
B. discount received
C. discount allowed
D. Trade discount
Câu hỏi 834892:
In the transaction below: ‘You owed A John, a creditor for the goods bought from him & you paid your debt within required time; hence A John gave you cash discount’.
What kind of discount is it?
A. discount allowed
B. Trade discount
C. Cash discount
D. discount received
Câu hỏi 834891:
When you received money from debtors who pay their debts within required time, the discount you give him is called .............
A. discount received
B. trade discount
C. discount allowed
D. cash discount
Câu hỏi 834890:
From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & you paid your debt within required time; hence 3% cash discount was received’.
How much cash discount did you received?
A. £2,000
B. £60
C. £1,940
D. £1,960
Câu hỏi 834889:
From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.
How much cash discount was given to him?
A. £1,800
B. £1,756
C. £54
D. £1,746
Câu hỏi 834888:
The total of discount received column in the cash book will be transferred to ............. Ledger.
A. Private
B. General
C. Sales
D. Purchases
Câu hỏi 834887:
In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’. What entries in the Cash book are done?
A. Cr Cash £410 & Cr Bank £1,000
B. Dr Cash £410 & Dr Bank £1,000
C. Dr Cash £1,410
D. Dr Cash £410
DONATE
Để giúp chúng tôi phát triển sản phẩm tốt hơn, đạt kết quả học tập cao hơn
Bản tin HOU-TV số 06 năm 2025
