Tiếng Anh chuyên ngành Kế toán 1 - AC10 (52)

Câu hỏi 567656:

From the transaction: ‘K Devine returns to us goods with a list price of £150. No discount was previously made.’ In what accounts will it be recorded?

A. Dr K Devine £150 & Cr Returns Outwards £150
B. Cr Returns Inwards £150 & Dr K Devine £150
C. Dr Returns Inwards £150 & Cr K Devine £150
D. Cr K Devine £150 & Dr Returns Outwards £150

Câu hỏi 567657:

From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much discount will be given to P Starkey?

A. £306
B. £360
C. £316
D. £54

Câu hỏi 567658:

From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business finally owe S Letts?

A. £4
B. £210
C. £36
D. £189

Câu hỏi 567659:

From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts & what ledger will it be recorded?

A. Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Purchases Ledger
B. Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger
C. Cr Returns Outwards a/c in General Ledger & Dr S Smart a/c in Sales Ledger
D. Dr Returns Outwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger

Câu hỏi 567660:

From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount’. In what Day book and what accounts will it be recorded & How much will it be recorded?

A. Sales Day book; Dr S Letts £250 ; Cr Sales £250
B. Purchases Day book; Dr Purchases £250 ; Cr S Letts £250
C. Purchases Day book; Dr Purchases £225 ; Cr S Letts £225
D. Sales Day book; Dr S Letts £225 ; Cr Sales £225

Câu hỏi 567661:

From the transaction: ‘Return goods to S Letts at list price £40’. In what Day book and what accounts will it be recorded?

A. Returns Inwards Day book; Dr Purchases a/c & Cr S Letts
B. Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c
C. Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts
D. Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c

Câu hỏi 567662:

From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’. How much discount will the business receive?

A. £167
B. £176
C. £880
D. £704

Câu hỏi 567663:

From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much will be recorded into accounts?

A. £54
B. £316
C. £360
D. £306

Câu hỏi 567664:

From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business record in Return Outwards account?

A. £36
B. £4
C. £210
D. £40

Câu hỏi 567665:

The following detail appears in the Purchases Day Book:

‘T Smith56/637£656’

To what accounts & Ledgers will this detail be transferred?

A. T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger
B. T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger
C. T Smith a/c and Purchases a/c in Purchases Ledger
D. T Smith a/c and Purchases a/c in General Ledger

Câu hỏi 567666:

............ is an amount received from creditors when paying them within required time.

A. cash discount
B. discount received
C. discount allowed
D. trade discount

Câu hỏi 567667:

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. Cash discount
B. discount allowed
C. Trade discount
D. discount received

Câu hỏi 567668:

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. £1,800
B. £1,746
C. £54
D. £1,756

Câu hỏi 567669:

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 did you have to pay?

A. £2,000
B. £1,960
C. £60
D. £1,940

Câu hỏi 567670:

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. £54
C. £1,756
D. £1,746

Câu hỏi 567671:

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. discount received
B. discount allowed
C. Cash discount
D. Trade discount

Câu hỏi 567672:

When you received money from debtors who pay their debts within required time, the discount you give him is called .............

A. trade discount
B. cash discount
C. discount allowed
D. discount received

Câu hỏi 567673:

In the transaction: ‘Withdrew £420 from bank to make cash in office’. What entries in the Cash book are done?Nếu vụ án không thuộc thẩm quyền của mình thì Tòa án phải trả hồ sơ cho Viện kiểm sát.

A. Dr Bank £420 & Cr Cash £420
B. Cr Bank £420 & Cr Cash £420
C. Dr Bank £420 & Dr Cash £420
D. Cr Bank £420 & Dr Cash £420

Câu hỏi 567674:

From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year 2. By paying by cheque within a specified time (May 23, Year 2), the business can receive a cash discount of 5%’.

What entries in the cash book are necessary for this transaction?

A. Cr Discount received £100 & Cr Bank £1,900
B. Dr Discount received £100 & Dr Bank £1,900
C. Dr Discount received £100 & Cr Bank £1,900
D. Cr Discount received £100 & Dr Bank £1,900

Câu hỏi 567675:

In the transaction: ‘Received a cheque of £1,200 from A Smart in full settlement of debt of £1,212’. What entries in the Cash book are done?

A. Dr Discount allowed £12 & Dr Bank £1,200
B. Dr Discount allowed £12 & Dr Bank £1,212
C. Dr Bank £1,200
D. Cr Discount received £12 & Dr Bank £1,200
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Bản tin HOU-TV số 06 năm 2025

Tuyển sinh đại học Mở Hà Nội - HOU

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