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单选题 Which of the following statements is correct? ( )
学科：FA（财务会计）
时间：2023-12-27 08:24:58
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题目1单选题
长度相同但格式不同的2种浮点数, 假设前者阶码长、尾数短,后者阶码短、尾数长, 其他规定均相同,则它们可表示的数的范围和精度为().A. 两者可表示的数的范围和精度相同B. 前者可表示的数的范围大但精度低C. 后者可表示的数的范围大且精度高D. 前者可表示的数的范围大且精度高
题目2单选题
下溢指的是().A. 运算结果的绝对值小于机器所能表示的最小绝对值B. 运算的结果小于机器所能表示的最小负数C. 运算的结果小于机器所能表示的最小正数D. 运算结果的最低有效位产生错误
题目3单选题
In the quarter ended 31 March 20X2, Charlie had taxable sales, net of sales tax, of $900,000 and taxable purchases, net of sales tax, of $72,000.If the rate of sales tax is 10%, how much sales tax is payable to the tax authority by Charlie? ( )A. $1800 receivableB. $1800 payableC. $2000 payableD. $2000 receivable
题目4单选题
Stung Co, which is registered to account for sales tax, purchased furniture on credit at a cost of $8,000, plus sales tax of $1,200.What are the correct accounting entries to record this transaction? ( )A. Debit Furniture $8000 Credit Supplier $8000B. Debit Furniture $8000 Debit Sales tax $1200 Credit Supplier $9200C. Debit Furniture $8000 Credit Supplier $6800 Credit Sales tax $1200D. Debit Furniture $9200 Credit Supplier $9200
题目5单选题
Preet is a sole proprietor whose accounting records are incomplete. All the sales are cash sales and during the year $50,000 was banked, including $5,000 from the sale of a business car. Preet paid $12,000 wages in cash from the till and withdrew $2,000 per month as drawings. The cash in the till at the beginning and end of the year was $300 and $400 respectively.What was the value of Preet's sales revenue for the year? ( )A. $81,100B. $86,100C. $81,000D. $80,900
题目6单选题
Which of the following statements best explains the sales account of a business which is registered to account for sales tax? ( )A. It is credited with the total of sales made,including sales taxB. It is credited with the total expenses, excluding sales taxC. It is credited with the total purchases made, including sales taxD. It is credited with the total of sales made,excluding sales tax
题目7单选题
Which of the following statements is correct? ( )A. Carriage inwards is treated as an expense and carriage outwards is treated as income in the statement of profit or lossB. Carriage inwards and carriage outwards are both accounted for as an expense in the statement of profit or lossC. Carriage inwards and carriage outwards are both accounted for as income in the statement of profit or lossD. Carriage inwards is treated as income and carriage outwards is treated as an expense in the statement of profit or loss
题目8单选题
ABC Co sold goods with a list price of $3,700 to White which was subject to trade discount of 5% and early settlement discount of 4% if the invoice was paid within 7 days. The normal credit period available to credit customers is 30 days from invoice date. At the point of sale White was not expected to pay early and take advantage of the early settlement terms offered.If, as expected, White did not pay within the settlement discount period, what accounting entries should be made by ABC Co to record settlement of the amount outstanding?( )A. Debit Cash $3,374.40 and Credit Trade receivables $3,374.40B. Debit Cash $3,515, Debit Revenue $185 and Credit Trade receivables $3,700C. Debit Cash $3,515, Credit Discount received $140.60 and Credit Trade receivables $3,374.40D. Debit Cash $3,515, and Credit Trade receivables $3,515
题目9单选题
ABC Co sold goods with a list price of $1,400 to Green which was subject to trade discount of 4% and early settlement discount of 5% if the invoice was paid within 7 days. The normal credit period available to credit customers is 30 days from invoice date. At the point of sale Green was expected to take advantage of the early settlement discount terms offered.If, on this occasion, Green did not pay within the settlement discount period, what accounting entries should be made by ABC Co to record settlement of the amount outstanding?( )A. Debit Cash $1,344 and Credit Trade receivables $1,344B. Debit Cash $1,344, Credit Trade receivables $1.276.80 and Credit Revenue $57.20C. Debit Cash $1,276.80, and Credit Trade receivables $1.276.80D. Debit Cash $1,400 Credit Trade receivables$1,400
题目10单选题
ABC Co sold goods with a list price of $4,500 to Black which was subject to trade discount of 5% and early settlement discount of 4% if the invoice was paid within 7 days. The normal credit period available to credit customers is 30 days from invoice date. At the point of sale,Black was expected to take advantage of the early settlement terms offered.If, on this occasion, Black did not pay within 7 days and was not eligible for the settlement discount, what accounting entries should be made by ABC Co to record settlement of the amount outstanding?( )A. Debit Cash $4,275, Credit Trade receivables $4,104 and Credit Revenue $171B. Debit Cash $4,275, Debit Discount received $171 and Credit Trade receivables $4,104C. Debit Cash $4,275 and Credit Trade receivables $4,275D. Debit Cash $4,104, Debit Revenue $396 and Credit Trade receivables $4,500
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