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1.Which of the following would be recorded in the sales day book?

A Discounts allowed

B Sales invoices

C Credit notes received

D Trade discounts

答案：B

2.The profit made by a business in 20X7 was $35, ,400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.

If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?

A $50,000

B $55, 500

C $63,900

D $134,700

答案：B

3.A sole trader took some goods costing $800 from inventory for his own use. The normal selling price of the goods is $1 ,600.

Which of the following journal entries would correctly record this?

                                            Dr                        Cr

                                             $                         $

A Inventory account              800

Purchases account                                             800

B Drawings account            800

Purchases account                                              800

C Sales account                     1,600

Drawings account                                              1,600

D Drawings account            800

Sales account                                                      800

答案：B

4.A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?

A The sale of non-current assets at a loss

B The charging of depreciation in the statement of profit or loss

C The lengthening of the period of credit given to customers

D The lengthening of the period of credit taken from suppliers

答案：C

5.Which of the following documents should accompany a return of goods to a supplier?

A Debit note

B Remittance advice

C Purchase invoice

D Credit note

答案：A

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