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Câu hỏi 794193 - Tiếng Anh chuyên ngành Kế toán 1 - AC10

The total of discount received column in the cash book will be transferred to ............. Ledger.

Các câu hỏi khác:

Câu hỏi 738321:
From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May 10, Year 2. The terms of sale allow for 3% cash discount for payment within 7 days. On May 15, Year 2, A Smith paid his debt by cheque.’
What entries in the cash book are necessary for this transaction?

A. Cr Discount allowed £45 & Cr Bank £1,455
B. Dr Discount allowed £45 & Cr Bank £1,455
C. Dr Discount allowed £45 & Dr Bank £1,455
D. Cr Discount allowed £45 & Dr Bank £1,455
Câu hỏi 738359:
........... is a general term for activities of the business.

A. capital
B. sales
C. transactions
D. purchases
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 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 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
Câu hỏi 567676:
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 Discount allowed £8 & Cr Cash £442
B. Cr Cash £442
C. Cr Discount received £8 & Cr Cash £442
D. Dr Cash £442
Câu hỏi 567679:
In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?

A. Dr Sales £210 & Cr T Smith £210
B. Dr Sales £210 & Cr Bank £210
C. Dr Bank £210 & Cr Sales £210
D. Dr T Smith £210 & Cr Sales £210
Câu hỏi 567682:
Book-keeping entries relating to Credit Purchase are:

A. credit purchases account & debit supplier’s (creditor’s) account
B. credit purchases account & credit supplier’s (creditor’s) account
C. debit purchases account & debit supplier’s (creditor’s) account
D. debit purchases account & credit supplier’s (creditor’s) account
Câu hỏi 567692:
.............. is a direct means of transferring money through the bank systems, which is initiated by the paying party.

A. direct debit
B. cheque
C. standing order
D. credit transfer
Câu hỏi 567700:
In the accounting equation, ........

A. The two sides will always be equal to one another
B. The two sides will never be equal to one another
C. Total of assets is always smaller than total of capital and liabilities
D. Total of assets is always bigger than total of capital and liabilities

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Bản tin HOU-TV số 06 năm 2025

Tuyển sinh đại học Mở Hà Nội - HOU