題目

The electricity account for the year ended 30 June 20X1 was as follows.

Opening balance for electricity accrued at 1 July 20X0 Payments made during the year

1 August 20X0 for three months to 31 July 20X0

1 November 20X0 for three months to 31 October 20X0

1 February 20X1 for three months to 31 January 20X1

30 June 20X1 for three months to 30 April 20X1

1 August 20X1 for three months to 31 July 20X1

Which of the following is the appropriate entry for electricity?

Accrued?????????????????????????????????????????????????????????? Charge to SPL

at 30 June 20X1??????????????????????????????????????? ?year ended 30 June 20X1 A

A

$Nil????????????????????????????????????????????????????????????????????? ?$3,060

B

$460????????????????????????????????????????????????????????????????????? $3,320

C

$560??????????????????????????????????????????????????????????????????????$3,320

D

$560???????????????????????????????????????????????????????????????????? ?$3,420

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Chapter10Accrualsandprepayments

???? ELECTRICITY ACCOUNT

???????????????????????????????????????????????????????????????????????????? ? ?$??????????????????????????? Balance b/fwd

20X0:??????????????????????? ?Paid bank????????????????????????? ?600

1 August

1 November 20X1:?? Paid bank?????????????????????????? ?720?

1 February??????????????? Paid bank??????????????????????????? 900?

30 June??????????????????? ?Paid bank????????????????????????????840?

30 June?????????????????? ?Accrual c/d $840 x 2/3?????????560?SPL????? ?3.320

????????????????????????????????????????????????????????????????????????????? 3,620??????????3，620?

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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