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Worksheetsname of accounts
Total questions: 12
Worksheet time: 7mins
Which accounting elements relates to "What a business owns"?
Liabilities
Income
Equity
Assets
What is the main purpose of bookkeeping?
To record the business transactions of an enterprise
To open a current account with a bank
To determine profit or loss made by a business
To debit when cash is received and credit when cash is paid out
Which of the following is an asset?
Capital 资本
Stationery 文具
Lands And Buildings 土地与建筑物
Wages And Salaries 工资与薪金
which of the following is a liability?
Purchases 购货
Sales 销货
Bank Loan 银行贷款
Interest On Bank Loan 银行贷款利息
Which of the following is an equity?
Carriage Outwards 销货运费
Capital 资本
Cash At Bank 银行存款
Discount Allowed 销货折扣
Which of the following is an income?
Discount Received 购货折扣
Purchases 购货
Water And Electricity 水电费
Fixtures And Fittings 装置与设备
Which of the following is an expense?
Bank Overdraft 银行透支
Drawings 提取
Sales 销货
Stationery 文具
Which of the following is an asset?
Inventory 存货
Cash On Hand 手头现金
Office Equipment 办公设备
Interest On Loan
Which of the following is a liability?
Bank Overdraft 银行透支
Capital 资本
Accounts Payable 债权人
Customs Duties 关税
Which of the following is an income?
Printing And Stationery 印刷费与文具
Travelling Expenses 旅差费
Discount Received 购货折扣
Commission Income 佣金收入
Which of the following is not an asset?
Buildings
Accounts receivable
Loan
Cash in hand
Which of the following best describes the meaning of ‘Purchases’?
Items bought
Goods bought on credit
Goods paid by cheque
Goods bought for resale
