題目

At 31 October 20X6 Roger's trial balance included the following balances:

Machinery at cost??????????????????????????? ?12,890

Accumulated depreciation???????????????? ?8,950

Inventory??????????????????????????????????????????? 5,754

Trade receivables????????????????????????????11,745

Trade payables????????????????????????????????? 7,830

Bank overdraft???????????????????????????????????1,675

Cash at bank??????????????????????????????????????150

What is the value of Roger's current assets at 31 October 20X6?

A

$17,649

B

$17,499

C

$15,974

D

?$13,734

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Chapter5Ledgeraccountsanddoubleentry

(5,754 + 11,745 + 150)=17,649

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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