Tai 發問時間: 社會與文化語言 · 1 0 年前

世新會計轉學考試題..help me..

1. The matching principle matches: (a) customers with businesses. (b) expenses with

Revenues. (c) assent with liabilities. (d) creditors with businesses.

2. The Retained Earnings column had a beginning total of $30,000 and an ending total of $50,000. If $10,000 of dividends were paid during the period, net income must have been

(a) $20,000. (b) $40,000. (c) $10,000. (d) $30,000.

3. Omission of a prepaid expense adjusting entry will have the following effects:

Total Assents Total Expenses Total Stockholders’ Equity

(a) No Effect Understand Overstated

(b) Overstated Understand Overstated

(c) Overstated No Effect Overstated

(d) Overstated No Effect No Effect

4. Credit terms of 2/10, n/30 meant that

(a) a 10% cash discount may be taken if payment is made immediately; a 2% discount if paid within 30 days.

(b) A 2% cash discount may be taken if payment is made within 10 days of the invoice date; otherwise the full amount is due at the end of the month.

(c) An additional amount equal to 2% of the invoice price must be paid if payment is not received within 10 days; the account is overdue after 30 days.

(d) A 2% cash discount may be taken if payment is made within 10 days of the invoice date; otherwise the full amount is due within 30 days.

5.A debit to Sales Returns and Allowances is evidence of a

(a) sale on account.

(b) Return of goods originally purchased on account.

(c) Return of goods originally sold on account.

(d) Purchase of goods on account

6.When a petty cash fund is use,

(a) an entry must be made to the appropriate expense, asset, etc. Account when a disbursement is made.

(b) The size of the fund should be such that it can be used to cash employees’ bi-monthly payroll checks.

(c) Entries are generally made to Petty Cash only when it is initially set up or the stipulated amount of the fund is changed.

(d) An entry is made to Petty Cash when the fund is replenished to its originalamount

2 個解答

評分
  • 1 0 年前
    最佳解答

    給原發問者:是要拼轉學考嗎?請多加油^__^ 但也請務必熟悉英文的專有名詞喔,否則考試時會很難應付考題的。

    給前一位回答者:這是屬於專業領域的考題,可以麻煩不要用網路翻譯或翻譯機開玩笑嗎?這樣很容易誤導原發問人的!

    以下是題目的內容。

    1.配合原則是配合:

    (a) 顧客和廠商 (b) 費用和收入 (c) 資產和負債 (d) 債權人和廠商。

    2.期初保留盈餘為$30,000,期末保留盈餘則為$50,000。若期中發放了$10,000的股利,則淨利應為:(a) $20,000 (b) $40,000 (c) $10,000 (d) $30,000

    3.忽略預付費用調整分錄可能造成以下何種結果:

    (a) 資產總額(無影響)、費用總額(低估)、股東權益總額(高估)

    (b) 資產總額(高估)、費用總額(低估)、股東權益總額(高估)

    (c) 資產總額(高估)、費用總額(無影響)、股東權益總額(高估)

    (d) 資產總額(高估)、費用總額(無影響)、股東權益總額(無影響)

    4.信用條件2/10,n/30表示:

    (a)馬上付款可取得10%現金折扣,30天內付款可取得2%折扣

    (b)發票日後10天內付款可取得2%現金折扣,若月底付款就必須付清全額。

    (c)假如10天內沒付款則必須加付發票金額的2%,該帳款30日後到期。

    (d)發票日後10天內付款可取得2%現金折扣,否則30天內要付清全額。

    5.借記銷貨退回與折讓,代表的是:

    (a) 賒銷 (b) 退回原為賒購的商品 (c) 原為賒銷的商品被退回了 (d) 賒購

    6.若實施零用金制度,則:

    (a) 當花用零用金時,必須在適當的費用、資產等帳戶作分錄

    (b) 零用金的額度必須能兌現員工兩個月的薪資支票

    (c) 只在成立零用金基金時、或該基金規定金額有變化時作分錄

    (d) 在補足零用金至其原應有金額時需作分錄

    參考資料: 大學會計系畢業的我
  • 1 0 年前

    1. 匹配的原則比賽: (a) 顧客以企業。(b) 費用與收支。(c) 同意以責任。(d) 債權人以企業。

    2. 被保留的收入專欄有起點共計$30,000 和結尾共計$50,000 。如果$10,000 股息是有償的在期間, 淨收入一定是(a) $20,000 。(b) $40,000 。(c) $10,000 。(d) $30,000 。

    3. 一個被預付的費用調整的詞條的遺漏將有以下作用: 共計同意總費用完全股東的產權(a) 作用不瞭解被誇張的(b) 被誇張瞭解被誇張的(c) 沒有誇張作用被誇張的(d) 誇張了作用沒有作用

    4. 信用證條款的2/10, n/30 意味(a) 10% 現金折扣也許被採取如果付款立刻付; 2% 折扣如果支付在30 天之內。(b) 2% 現金折扣也許被採取如果付款付10 在天內的發貨票日期; 否則總額是適當月底。(c) 另外的數額相等到2% 發票價目必須是有償的如果付款不被收到在10 天之內; 帳戶是過期在30 天以後。(d) 2% 現金折扣也許被採取如果付款付10 在天內的發貨票日期; 否則總額是適當在30 天之內。

    5.A 借方對銷售回歸和容限是(a) 銷售的證據在帳戶。(b) 物品回歸最初被購買在帳戶。(c) 物品回歸最初賣了在帳戶。(d) 物品購買在帳戶一筆零用金資金是用途的

    6.When, (a) 詞條必須被做對適當的費用、財產, 等。帳戶當支出被做。(b) 資金的大小應該是這樣, 它可能使用兌現雇員的隔月的工資單支票。(c) 詞條一般被做對零用金只當它最初地被設定或被規定的相當數量資金被改變。(d) 詞條被做對零用金當資金被重新補充對它的originalamount

    參考資料: 電腦
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