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Quiz for Double entry system (part 1)

Total questions: 16

Worksheet time: 5mins

Name
Class
Date
1.

资产

(a)  

2.

负债

(a)  

3.

撤资

(a)  

4.

revenue

(a)  

5.

费用

(a)  

6.

应收账款

(a)  

7.

应付账款

(a)  

8.

element

(a)  

9.

账户

(a)  

10.

purchase

(a)  

11.

sales

(a)  

12.

What is the accounting equation?

a)

Asset = Liability + Drawing

b)

Liability = Asset + Capital

c)

Capital = Asset + Liability

d)

Asset = Liability + Capital

13.

Which one is correct?

a)

Opening capital = Closing capital + capital introduced + profit(-loss)- Drawing

b)

Closing capital = opening capital + capital introduced + profit(-loss)+ Drawing

c)

Closing capital = opening capital + capital introduced + profit(-loss)- Drawing

d)

Closing capital = opening capital - capital introduced + profit(-loss)- Drawing

14.

Which one is correct?

a)

Profit or loss = Revenue +Cost of sale + other income + expense

b)

Profit or loss = Revenue -Cost of sale + other income – expense

c)

Profit or loss = Revenue -Cost of sale - other income – expense

d)

Profit or loss = Revenue +Cost of sale - other income+ expense

15.

When purchase increase and trade payable increase, it belongs to?

(a)  

16.

When sales increase and trade receivable increase, it belongs to?

(a)