應收帳款

Quiz
•
Business
•
11th Grade
•
Medium
Ruru Huang
Used 10+ times
FREE Resource
12 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
光華公司賒銷商品予三陽公司,約定銷貨條件為目的地交貨,商品抵達時由三陽公司代為墊付運費$1,000,則關於運費下列敘述何者正確?
(A)光華公司應借記運費$1,000
(B)三陽公司應貸記應付帳款$1,000
(C)三陽公司應借記進貨$1,000
(D)光華公司應借記應付帳款$1,000
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
新彩公司於4月1日賒銷世界公司一批貨品共計$80,000,4月5日因部分貨品故障遭退貨,金額為$8,000。下列哪一個敘述錯誤?
(A)4月5日營業收入淨額增加$8,000
(B)4月5日應貸記應收帳款$8,000
(C)4月1日應借記應收帳款$80,000
(D)4月5日營業收入淨額減少$8,000
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
甲公司認列應收帳款的時點,下列何者錯誤?
(A)銷貨予乙公司,起運點交貨,甲公司於起運點認列應收帳款
(B)銷貨予丙公司,目的地交貨,甲公司於目的地交貨時認列應收帳款
(C)銷貨予戊公司,採分期付款,甲公司於交付商品後認列應收帳款
(D)委請丁公司代為出售商品,甲公司將寄銷商品轉交丁公司時認列應收帳款
4.
FILL IN THE BLANK QUESTION
1 min • 1 pt
阿妮公司12/1賒銷予耶格公司,付款條件為2/15,n/30。同年12/18耶格公司付清款項,阿妮公司12/18帳上貸記「銷貨收入$100」,則12/1該筆賒銷貨款入帳金額為
5.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
設一年有365天,當付款條件為1/10,n/30時,其取得折扣相當於年利率
(A)24.83%
(B)28.65%
(C)18.43%
(D)37.24%
6.
MULTIPLE CHOICE QUESTION
45 sec • 1 pt
威爾斯企業9月5日賒銷商品一批計$16,000,付款條件為2/10,1/20,n/30,於9月10日對方客戶退回商品$2,000,9月23日收到所欠貨款的半數,則銷貨折扣為
(A)$285
(B)$140
(C)$160
(D)$70
7.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
收款條件2/10,1/30,n/45,若於第40天付款,則最大折扣損失之年利率約為多少?
(A)37.24%
(B)111.73%
(C)56.44%
(D)24.83%
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