Câu hỏi 794192:
From Sales Day book, detail is transferred monthly to Sales account in ...........
A. General Ledger
B. Cash book
C. Sales Ledger
D. Purchases Ledger
Tiếng Anh chuyên ngành Kế toán 1 - AC10 (72)
Câu hỏi 567691:
.............. Ledger is used to record debtor accounts
A. Sales
B. Private
C. General
D. Purchases
Câu hỏi 567690:
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. infrequent/ Regular
B. regular/ regular
C. regular/ infrequent
D. infrequent/ infrequent
Câu hỏi 567689:
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. b/d – c/d
D. c/f – b/f
Câu hỏi 567688:
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. £1,590 Cr
C. £1,690 Dr
D. £1,590 Dr
Câu hỏi 567687:
Book-keeping entries relating to Credit Sales are:
A. credit customer’s (debtor’s) account & debit sales account
B. debit customer’s (debtor’s) account & credit sales account
C. debit customer’s (debtor’s) account & debit sales account
D. credit customer’s (debtor’s) account & credit sales account
Câu hỏi 567686:
The term ‘account’ means .....
A. a record of transactions by category (purchases, for example), or by person or organization.
B. person (or business) to whom money is owed by the business
C. person (or business) who owes money for goods or services supplied by the business
D. taking an ownership of an asset now, but paying for it at later stage
Câu hỏi 567685:
The term ‘Transaction on credit’ means ........
A. a record of transactions by category (purchases, for example), or by person or organization.
B. person (or business) to whom money is owed by the business
C. taking an ownership of an asset now, but paying for it at later stage
D. person (or business) who owes money for goods or services supplied by the business
Câu hỏi 567684:
Book-keeping entries relating to Cash Sales are:
A. debit Cash/ Bank account & credit Sales account
B. credit Cash/ Bank account & credit Sales account
C. debit Cash/ Bank account & debit Sales account
D. credit Cash/ Bank account & debit Sales account
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 567680:
Book-keeping entries relating to Sales Returns are:
A. debit Returns Inwards account & credit debtor’s account
B. credit Returns Outwards account & debit supplier’s (creditor’s) account
C. credit Returns Inwards account & debit debtor’s account
D. debit Returns Outwards account & credit supplier’s (creditor’s) account
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 567677:
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. £1,940
B. £2,000
C. £60
D. £1,960
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 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 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 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 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 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 738360:
The capital equation is:
A. Capital equals assets and liablities
B. Liabilities equals assets less capital
C. Assets equals capital and liabilities
D. Assets less liabilities equals capital
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Bản tin HOU-TV số 06 năm 2025
