
总复习CH1-CH11
Quiz
•
Business
•
3rd Grade
•
Practice Problem
•
Hard
吴素琴 吴素琴
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40 questions
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1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Which of the following is the main aim of account?
To prepare Income Statement
To prepare Statement Of Financiaol Position
To communicate accounting information to users
To write up all the accounts for business transaction
2.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
If a proprietor uses his private resource to pay the business liability, this will have which of the following effects?
Decrease in liabilities and decrease in owner’s equity
Decrease in liabilities and increase in owner’s equity
Decrease in assets and increase in owner’s equity
Increase in both assets and owner’s equity
3.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Which of the following does follow the rule of debit and credit?
Increase of goods for resale:
Dr Suppler
Cr Purchases
Decrease of non-current assets:
Dr Disposal of Fixed Assets
Cr Non-Current Assets
Decrease in Allowance for bad debts on debts:
Dr Profit and Loss Account
Cr Allowance for Bad Debts
Increase of interests on bank loan:
Dr Bank
Cr Interests on Bank Loan
4.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Which of the following does the Statement Of Financial Position show?
Non-Current Assets and Current Assets
The operation result of a business
The financial position of a business
Current Liabilities and Non-Current Liabilities
5.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
The main purpose of drawing up a Trial Balance is to check________.
the accuracy of the double entry
whether all journal entries have been posted
the difference between the Cash Book balance and the Bank Statement balance
whether all invoices have been sent out
6.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Which of the following items does not belong to the intangible asset?
Royalty
Trademark
Premises
Goodwill
7.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Which of the following is a debit balance?
Accounts Payable
Capital
Bank Overdraft
Loan to Employees
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