[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fOI4eO7eDDRgovj0h8B5l4Jrv0tEVi_ACLtRbTF33XbA":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":21,"type":22},[],"2026-05-06 22:40:58",359706456,[8,9,10,11],"Inventory","Receivable","Bank overdraft","Property",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","Which of the following item is not an asset of a business",[18,23,32,41,50,59,68,77,86,95],{"answer":19,"createTime":5,"id":6,"options":20,"question":16,"source":21,"type":22},[],[8,9,10,11],"v1",0,{"answer":24,"createTime":5,"id":25,"options":26,"question":31,"source":21,"type":22},[],359706457,[27,28,29,30],"Cheque","Bank draft","Standing order","Direct debit","Chris pays her mortgage by instructing her bank to make monthly payment of a fixed amount from her current account. Which of the following method of payment is appropriate to Chris",{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":21,"type":22},[],359706458,[36,37,38,39],"Total receivable account form part of the double entry system","Receivable account form part of the double entry system","Receivable ledger account form part of the double entry system","If the total debits in an account exceed the total credits, will there be a debit balance of the account","Which of the following statement is not correct",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":21,"type":22},[],359706459,[45,46,47,48],"a deduction on the book balance","an addition on the bank balance","a deduction on the bank balance","an addition on the book balance","A check was written by a business for $507, but was recorded in the cash payments journal as $705. How would this error adjustment be included on the bank reconciliation",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":21,"type":22},[],359706460,[54,55,56,57],"Drawee","Payee","Drawer","Payer","Helen receives a cheque from her sister. What term describes Helen's role in this transaction",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":21,"type":22},[],359706461,[63,64,65,66],"cheque","credit card","standing order","direct debit","The amount of money that a person owned on a store credit card is paid automatically and directly to the store out of the person's bank account monthly on a certain date. The money the person spent on the store changed to his need monthly. This is an example of ( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":21,"type":22},[],359706462,[72,73,74,75],"Cash received from customers and sales returns","Sales, cash returned to customers and discounts allowed","Cash received from customers and discount received","Sales, cash returned to customers and discount received","Which of the following list is composed of items when the receivable account appears on the credit side",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":21,"type":22},[],359706463,[81,82,83,84],"Expense and other payment","Cash\u002Fcheque paid to supplier","Drawings","Proceeds from other items","Which of the following items should appear on the debit side of bank account",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":21,"type":22},[],359706464,[90,91,92,93],"fixed assets section of the balance sheet","current assets section of the balance sheet","Owners' capital section of the income statement","other revenues section of the income statement","The Gain on Disposal of Trading Securities is reported in the ( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":21,"type":22},[],359706465,[99,100,101,102],"To stop it being paid into an account other than the payee's account","To allow it to be paid into any account, not just the payee's account","To tell the bank to check that there is enough money in the account to pay","To speed up the time it takes to go through the clearing system","What is the purpose of crossing a cheque"]