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6.1 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?

A The company had some exports that were not liable to sales tax.

B The company made some sales of zero-rated products.

C The company made some sales of exempt products.

D The company sold some products to businesses not registered for sales tax.

答案：D

6.2 Alana is not registered for sales tax purposes. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575.

What is the correct entry to be made in Alana\'s general ledger in respect of the invoice?

A Dr Purchases $500, Dr Sales tax $75, Cr Payables $575

B Dr Purchases $575, Cr Sales tax $75, Cr Payables $500

C Dr Purchases $500, Cr Payables $500

D Dr Purchases $575, Cr Payables $575

答案：D

6.3 A business commenced with capital in cash of $1 ,000. Inventory costing $800 plus sales tax is purchased on credit, and half is sold for $1 ,000 plus sales tax, the customer paying in cash at once. The sales tax rate is 20%. What would the accounting equation after these transactions show?

A Assets $1 ,800 less Liabilities $200 equals Capital $1 ,600

B Assets $2 ,200 less Liabilities $1 ,000 equals Capital $1 ,200

C Assets $2 ,600 less Liabilities $800 equals Capital $1 ,800

D Assets $2,600 less Liabilities $1 ,000 equals Capital $1 ,600

答案：D

6.4 Trade receivables and payables in the financial statements of a sales tax registered trader will appear as described by which of the following?

A Inclusive of sales tax in the statement of financial position

B Exclusive of sales tax in the statement of financial position

C The sales tax is deducted and added to the sales tax account in the statement of financial position

D Sales tax does not appear in the statement of financial position because the business simply acts as a collector on behalf of the tax authorities

答案：A

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