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Worksheets重溫S4 IA1-3
Total questions: 10
Worksheet time: 6mins
以下哪項等式是正確的?
Which of the following equation is correct?
資本 = 資產 + 負債
Capital = Assets + Liabilities
資本 = 資產 - 負債
Capital = Assets - Liabilities
資產 = 資本 - 負債
Assets = Capital - Liabilities
負債 = 資產 + 資本
Liabilities = Assets + Capital
以下哪項會歸類為資產?
Which of the following items is classified as an asset?
資本
Capital
銀行貸款
Bank loan
債務人尚欠的款項
Amount owed by a debtor
尚欠債權人的款項
Amount owed to a creditor
付款給債權人對會計等式有如下影響:
Making payments to creditors affects the accounting equation in the following way:
減少資本和減少負債。
Capital decreases and liabilities decrease.
增加資產和減少負債。
Assets increase and liabilities decrease.
減少資產和減少負債。
Assets decrease and liabilities decrease.
減少資產和增加資本。
Assets decrease and capital increases.
以下哪項的陳述是錯誤的?
Which of the following statements is false?
資產增加會記錄在借方
An increase in assets is recorded on the debit side.
資本增加會記錄在借方
An increase in capital is recorded on the debit side.
負債減少會記錄在借方
A decrease in liabilities is recorded on the debit side.
收益增加會記錄在貸方
An increase in revenue is recorded on the credit side.
下列哪些帳戶以借記記錄金額的增加？
Which of the following accounts will be debited to record an increase in the amount?
(1) 汽車費用 Motor expenses
(2) 應收貨款 Trade receivables
(3) 應付貨款 Trade payable
只有 (1) 和 (2)
只有 (1) 和 (3)
只有 (2) 和 (3)
(1), (2) 和 (3)
企業以支票償還銀行貸款。這項交易應如何記錄?
A business repays its bank loan by cheque. How should this transaction be recorded?
借Dr 銀行存款 Bank
貸Cr 銀行貸款 Bank loan
借Dr 債權人 Creditors
貸Cr 銀行存款 Bank
借Dr 債權人 Creditors
貸Cr 銀行貸款 Bank loan
借Dr 銀行貸款 Bank loan
貸Cr 銀行存款 Bank
黃先生從事玩具買賣，他以現金購買100件玩具。以下哪一項複式記帳是正確的?
Mr. Wong is a merchandiser of toys. He bought 100 toys in cash. Which of the following double entries is correct?
借 Dr 玩具 toys
貸 Cr 現金 cash
借 Dr 購貨 Purchases
貸 Cr 現金 cash
借 Dr 玩具 toys
貸 Cr 銀行存款 bank
借 Dr 現金 cash
貸 Cr 購貨 Purchases
黃先生從事玩具買賣，他賒購一輛汽車。以下哪一項複式記帳是正確的?
Mr. Wong is a merchandiser of toys. He bought a motor vehicle on credit. Which of the following double entries is correct?
借 Dr 購貨 Purchases
貸 Cr 汽車 motor vehicle
借 Dr 購貨 Purchases
貸 Cr 應付帳款 account payable
借 Dr 汽車 motor vehicle
貸 Cr 應付帳款 account payable
借 Dr 汽車 motor vehicle
貸 Cr 購貨 Purchases
下列哪條公式是正確的?
Which of the following equations are correct?
(1) 資產 = 資本 + 負債 - 收益 + 費用 - 提用 Assets = Capital + Liabilities - Revenues + Expenses - Drawings
(2) 資產 = 資本 + 負債 + 收益- 費用 - 提用 Assets = Capital + Liabilities + Revenues - Expenses - Drawings
(3) 資產 = 資本 + 負債 + 利潤 - 提用 Assets = Capital + Liabilities + Profit - Drawings
(4) 資產 = 資本 + 負債 + 利潤 + 提用 Assets = Capital + Liabilities - Profit + Drawings
只有 (1) 和 (4)
只有 (1) 和 (3)
只有 (2) 和 (3)
只有 (2) 和 (4)
以下哪項是會計循環的正確排序?
Which of the following events is not a business transaction and should not be included in the accounting record?
(1) 過帳至分類帳 post to ledger accounts
(2) 記錄日常交易 record daily transactions
(3) 編製試算表 prepare a trial balance
(4) 編製財務報表 prepare financial statements
(1) → (2) → (3) → (4)
(2) → (1) → (3) → (4)
(3) → (1) → (2) → (4)
(2) → (3) → (4) → (1)
