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单选题 The Gain on Disposal of Trading Securities is reported in the ( )
学科：默认课程
时间：2026-05-06 14:40:58
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题目1单选题
Which of the following item is not an asset of a businessA. InventoryB. ReceivableC. Bank overdraftD. Property
题目2单选题
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 ChrisA. ChequeB. Bank draftC. Standing orderD. Direct debit
题目3单选题
Which of the following statement is not correctA. Total receivable account form part of the double entry systemB. Receivable account form part of the double entry systemC. Receivable ledger account form part of the double entry systemD. If the total debits in an account exceed the total credits, will there be a debit balance of the account
题目4单选题
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 reconciliationA. a deduction on the book balanceB. an addition on the bank balanceC. a deduction on the bank balanceD. an addition on the book balance
题目5单选题
Helen receives a cheque from her sister. What term describes Helen's role in this transactionA. DraweeB. PayeeC. DrawerD. Payer
题目6单选题
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 ( )A. chequeB. credit cardC. standing orderD. direct debit
题目7单选题
Which of the following list is composed of items when the receivable account appears on the credit sideA. Cash received from customers and sales returnsB. Sales, cash returned to customers and discounts allowedC. Cash received from customers and discount receivedD. Sales, cash returned to customers and discount received
题目8单选题
Which of the following items should appear on the debit side of bank accountA. Expense and other paymentB. Cash/cheque paid to supplierC. DrawingsD. Proceeds from other items
题目9单选题
The Gain on Disposal of Trading Securities is reported in the ( )A. fixed assets section of the balance sheetB. current assets section of the balance sheetC. Owners' capital section of the income statementD. other revenues section of the income statement
题目10单选题
What is the purpose of crossing a chequeA. To stop it being paid into an account other than the payee's accountB. To allow it to be paid into any account, not just the payee's accountC. To tell the bank to check that there is enough money in the account to payD. To speed up the time it takes to go through the clearing system
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