中级（会计）_相关试题

The following ledger balances are extracted from the books of White Trading Company as at 31 December 2003: ＄ Bad debts 750 Bank
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The following are the summarized financial statements of Mr. Wong’s business for the years ended 31 December 2002 and 2003 respe
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After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003: ＄ Stock, 1
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄ 1 each, then the dividends would be p
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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820
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 Decem
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810
1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003. 1. Material
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055, although he had an overdraft of ＄3,511. The disc
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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790
At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is ＄5,000. At 31 December 2003, the balance of trade d
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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900
Basic accounting assumptions include the following except ______.
中级（会计）原金融专业英语（FECT）金融英语（FECT）
admin2011-1-14
730
At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period,
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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680
Mr. Wong is a small company. And it failed to record every transaction. Now you are provided with the following information: cap
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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880
Which of the following is not a characteristic of the accounting for non-trading organizations?
中级（会计）原金融专业英语（FECT）金融英语（FECT）
admin2011-1-14
990
Mr. Ting’s net cash inflow from operating activities for the year ending 30 June is＄123,000. The following adjustments were incl
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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840
Mr. Wong paid ＄3,000 in advance for insurance on 1 December 2001 and debited it to Insurance Expense. No entries were made subse
中级（会计）原金融专业英语（FECT）金融英语（FECT）
admin2011-1-14
790
An accrued expense can best be described as an amount ______.
中级（会计）原金融专业英语（FECT）金融英语（FECT）
admin2011-1-14
700
The selected data pertain to a company at 31 December 2003 as the following: Quick Assets ＄208,000 Quick ratio 2.6 to 1 Current
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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940
If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause?
中级（会计）原金融专业英语（FECT）金融英语（FECT）
admin2011-1-14
700
Cumulative preference shares have the right to accumulate dividends in a given year if they are in arrears.
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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610
In business charges depreciation in accounts, the accounting concept to be considered is the materiality concept.
中级（会计）原金融专业英语（FECT）金融英语（FECT）
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960
In long-term construction contracts, revenue is recognized at the point of the cash collected.
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760