[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$feXWVnWzsysTVTCzz3CC-76rfIa2YCrmFLkLa6xCuAbE":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":111,"createTime":26},122726662,"v1","282 The profit of a business may be calculated using which of the following formulae?( )",[8,9,10,11],"Opening capital - drawings + capital introduced - closing capital","Closing capital + drawings - capital introduced - opening capital","Opening capital + drawings - capital introduced -closing capital","Closing capital - drawings + capital introduced - opening capital",[],[14,27,37,47,57,67,71,81,91,101],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},122726646,"277 Shakur had net assets of $19,000 at 30 April 20X7. During the year to 30 April 20X7, Shakur introduced $9,800 additional capital into the business and the profit for the year was $8,000. During the year ended 30 April 20X7 Shakur withdrew $4,200.What was the balance on Shakur's capital account at 1 May 20X6?( )",[18,19,20,21],"$5,400","$13,000","$16,600","$32,600",[],[],0,null,"2023-12-27T16:48:32+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},122726650,"278 The following information relates to Minnie's hairdressing business in the year ended 31 August 20X7:Expenses $ 7,100Opening inventory $1,500Closing inventory $ 900Purchases $ 12,950Gross profit $ 12,125Inventory drawings of shampoo $ 75What was the value of sales revenue of the business for the year ended 31 August 20X7?( )",[31,32,33,34],"$32,700","$25,600","$25,675","$25,750",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},122726653,"279 Astral Co has a debit balance relating to income tax of $500 included in its trial balance extracted on 30 June 20X4. Astral Co estimated that its income tax liability for the year ended30 June 20X4 was $8,000.What amounts should be included in Astral Co's financial statements for the year ended 30 June 20X4?( )",[41,42,43,44],"Statement of profit or loss:$8,000; Statement of financial position:$8,000","Statement of profit or loss:$8,500; Statement of financial position:$8,00","Statement of profit or loss:$7,500; Statement of financial position:$8,500","Statement of profit or loss:$8,000; Statement of financial position:$7,500",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":55,"related":56,"type":24,"origin":25,"createTime":26},122726656,"280 Which of the following would change the capital of a business? ( )",[51,52,53,54],"Making a payment by cheque to a supplier","Purchasing raw materials on credit","Purchasing non-current assets on credit","Paying wages in cash",[],[],{"id":58,"source":5,"question":59,"options":60,"answer":65,"related":66,"type":24,"origin":25,"createTime":26},122726660,"281 A draft statement of financial position has been prepared for Lollipop, a sole trader. It is nowdiscovered that a loan due for repayment by Lollipop 14 months after the reporting date has been included in trade payables.What will be the effect of the necessary adjustment?( )",[61,62,63,64],"No effect on net current assets","Increase net current assets","Reduce net current assets","Increase current assets but reduce net current assets",[],[],{"id":4,"source":5,"question":6,"options":68,"answer":69,"related":70,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":72,"source":5,"question":73,"options":74,"answer":79,"related":80,"type":24,"origin":25,"createTime":26},122726665,"283 Which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business are treated as drawings?( )",[75,76,77,78],"Accruals","Prudence","Separate entity","Substance over form",[],[],{"id":82,"source":5,"question":83,"options":84,"answer":89,"related":90,"type":24,"origin":25,"createTime":26},122726668,"285 The following transactions relate to Max's business:1 May Purchase of goods for resale on credit $3002 May Max injects long term capital into the business $1,4003 May Payment of rent made $7505 May Max withdraws cash from the business $4007 May Goods which had cost $600 were sold on credit 1,200At the start of the week, the assets of the business were $15,700 and liabilities amounted to$11,200.At the end of the week, what was the amount of Max's capital? ( )",[85,86,87,88],"$5,350","$1,400","$850","$1,000",[],[],{"id":92,"source":5,"question":93,"options":94,"answer":99,"related":100,"type":24,"origin":25,"createTime":26},122726670,"289 On 1 January 20X8 Hendrix Co revalued its property to $200,000. Up to the date of the revaluation, the asset had been accounted for at a cost of $160,000, and had accumulated depreciation $40,000. The property had a useful life of 50 years from the date of purchase and no residual value.What are the accounting entries required to record the property revaluation in the accounting records?( )",[95,96,97,98],"Debit:Non-current asset - property$200,000 Credit:Revaluation surplus $200,000","Debit:Revaluation surplus $80,000 Credit:Non-current asset - property $40,000Accumulated depreciation $40,000","Debit:Non-current asset - property$40,000 Credit:Revaluation surplus $40,000","Debit:Non-current asset - property$40,000 Accumulated depreciation $40,000 Credit:Revaluation surplus $80,000",[],[],{"id":102,"source":5,"question":103,"options":104,"answer":109,"related":110,"type":24,"origin":25,"createTime":26},122726671,"Opening inventory $12,500Closing inventory $ 17,900Purchases $199,000Distribution costs $35,600Administrative expenses $78,800Audit fee $15,200Carriage in $3,500Carriage out $ 7,700Depreciation $ 40,000Depreciation is to be split in the ratio 70:30 between the factory and the office.All office expenses are classified as administrative expenses.Based upon the available information, what was Wimbledon's cost of sales?( )",[105,106,107,108],"$233,600","$221,600","$225,100","$237,100",[],[],{"courseName":112,"courseImg":113,"workName":114,"workId":114,"count":24,"courseId":115},"FA（财务会计）","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F25b30343053994e8940089572d36015b.jpg","","f65f5926e3d5d5e4782fc55b2e2d1eec"]