題目

The year end of M Co is 30 November 20X0. The company pays for its gas by a standing order of $600 per month. On 1

December 20W9, the statement from the gas supplier showed that M Co had overpaid by $200. M Co received gas bills for

the four quarters commencing on 1 December 20W9 and ending on 30 November 20X0 for $1,300, $1,400, $2,100 and

$2,000 respectively

Which of the following is the correct charge for gas in M Inc's statement of profit or loss for the year ended 30 November

20X0?

A

$6,800

B

?$7,000

C

$7,200

D

$7,400

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Chapter10Accrualsandprepayments

??GAS SUPPLIER ACCOUNT

???????????????????????????????????????????????????????? ???$?

Balance b/fwd??????????????????????????????????? 200?

Bank $600 x?12????????????????????????????? ? ?7,200??????????????????????28 February

??????????????????????????????????????????????????????????????????????????????????????????????? ? $

31 May???????????????????????????????????????????? invoice????????????????????????? ?1,300

31 August??????????????????????????????????????? invoice??????????????????????????? 1,400

30 November???????????????????????????????????invoice?????????????????????????? ?2,100

30 November????????????????????????????????? ?invoice bal. c/d????????????? ??2,000

???????????????????????????????????????????????????????????????????????????????????????????????????600

??????????????????????????????????????????????????????????????????????????????????????????????? 7,400

?????????????????????????????????? GAS ACCOUNT??????? $

28 Februay????????????? invoice????????????? ?1,300??

31 May????????????????????invoice??????????? ? ?1,400

31 August????????????????invoice????????????? ?2,100?

30 November???????? ? invoice???????????????2,000????????? 30 November?SPL???????????? 6，800

?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?6，800

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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