2019 财务会计F3(西安交通大学) 最新满分章节测试答案

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本课程起止时间为:2019-02-20到2019-05-10
本篇答案更新状态:已完结

Chapter1-introduction to accounting The context and purpose of financial reporting

1、 问题:Which of the following statements is/are true?1 The shareholder needs a statement of financial prospects, ie an indication of future progress. However, the supplier of goods on credit needs a statement of financial position, ie an indication of the current state of affairs.2 The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.
选项：
A:1 only
B:2 only
C:Both 1 and 2
D:Neither 1 or 2
答案: 【2 only】

2、 问题:Which of the following are advantages of trading as a limited liability company?1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
选项：
A:1 only
B:2 only
C:Both 1 and 2
D:Neither 1 or 2
答案: 【1 only】

3、 问题:Which of the following best describes corporate governance?
选项：
A:Corporate governance is the system of rules and regulations surrounding financial reporting.
B:Corporate governance is the system by which companies and other entities are directed and controlled.
C:Corporate governance is carried out by the finance department in preparing the financial accounts.
D:Corporate governance is the system by which an entity monitors its impact on the natural environment.
答案: 【Corporate governance is the system by which companies and other entities are directed and controlled.】

Chapter2-the regulatory framework The regulatory framework

1、 问题:What is the role of the IASB？
选项：
A:Oversee the standard setting and regulatory process
B:Formulate international financial reporting standards
C:Review defective accounts
D:Control the accountancy profession
答案: 【Formulate international financial reporting standards】

2、 问题:The IASB Conceptual framework identifies user groups. Which of the following is not an information need for the ‘Investor’ group?
选项：
A:Assessment of repayment ability of an entity
B:Measuring performance, risk and return
C:Taking decisions regarding holding investments
D:Taking buy/sell decisions
答案: 【Assessment of repayment ability of an entity】

Chapter3-the qualitative characteristics of financial information The qualitative characteristics of

1、 问题:Which accounting concept states that omitting or misstating this information could influence users of the financial statements?
选项：
A:The consistency concept
B:The accruals concept
C:The materiality concept
D:The going concern concept
答案: 【The materiality concept】

2、 问题:Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received.Which accounting concept governs the above?
选项：
A:The substance over form concept
B:The materiality concept
C:The accruals concept
D:The duality concept
答案: 【The accruals concept】

3、 问题:According to the lASB’s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?1 It is neutral 2 It is relevant3 It is presented fairly4 It is free from material error
选项：
A:1 and 2
B:2 and 3
C:1 and 4
D:3 and 4
答案: 【1 and 4】

4、 问题:Listed below are some comments on accounting concepts.1 In achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users.2 Materiality means that only items having a physical existence may be recognised as assets.3 The substance over form convention means that the legal form of a transaction must always be shown in financial statements, even if this differs from the commercial effect.Which, if any, of these comments is correct, according to the lASB’s Conceptual Framework for Financial Reporting?
选项：
A:1 only
B:2 only
C:3 only
D:None of them
答案: 【1 only】

5、 问题:Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
选项：
A:Going concern
B:Accruals
C:Substance over form
D:Consistency
答案: 【Consistency】

6、 问题:Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?
选项：
A:Faithful representation
B:Relevance
C:Timeliness
D:Accruals
答案: 【Accruals】

Chapter5-Ledger accounts and double entry Double entry bookkeeping I

1、 问题:On 23 May 20X7, Julie used cash to pay the rent on her business premises for the three months to31 August 20X7 in advance.On 23 May, how is Julie’s accounting equation affected by this transaction? Assets Liabilities Capital
选项：
A:Unchanged Unchanged Unchanged
B:Unchanged Reduced Reduced
C:Reduced Unchanged Unchanged
D:Reduced Unchanged Reduced
答案: 【Unchanged Unchanged Unchanged】

2、 问题: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?
选项：
A: Dr Cr $ $Inventory account 800Purchases account 800
B: Dr Cr $ $Drawings account 800Purchases account 800
C: Dr Cr $ $Sales account 1,600Drawings account 1,600
D: Dr Cr $ $Drawings account 800Sales account 800
答案: 【 Dr Cr $ $Drawings account 800Purchases account 800】

3、 问题:Which of the following are books of prime entry?1 Sales day book2 Cash book3 Journal4 Purchase ledger
选项：
A:1 and 2 only
B:1, 2 and 3 only
C:1 only
D:All of them
答案: 【1, 2 and 3 only】

4、 问题:T Tallon had the following transactions： 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg originally sold for $300 in cash to B BlendiggWhat are the correct ledger entries to record these transactions?
选项：
A:Dr Receivables $150 Dr Sales Returns $300 Cr Sales $150 Cr Cash $300
B:Dr Sales $150 Dr Cash $300 Cr Receivables $150 Cr Sales Returns $300
C:Dr Receivables $450 Cr Sales $150 Cr Sales Returns $300
D:Dr Sales Returns $300 Dr Sales $150 Cr Cash $450
答案: 【Dr Receivables $150 Dr Sales Returns $300 Cr Sales $150 Cr Cash $300】

5、 问题:At the start of the year, the balance on David’s capital account was $85,872. During the year David made drawings of $19,500 and the net loss for the year was $1,700. He introduced capital of $5,300.What is the dosing balance on David’s capital account at the year end?
选项：
A:$73,372
B:$69,972
C:$98,372
D:$62,772
答案: 【$69,972】

Chapter6-from trial balance to financial statements Double entry bookkeeping II

1、 问题:Which one of the following source documents is summarised and posted to the general ledger?
选项：
A:Sales returns day book
B:Purchases day book
C:Cash received day book
D:The purchase returns day book
答案: 【Cash received day book】

2、 问题:The following information is relevant for questions 2 and 3.On 1 May 20X9 Marshall’s cash book showed a cash balance of $224 and an overdraft of $336. During the week ended 6 May the following transactions took place.May 1 Sold $160 of goods to P Dixon on credit.May 1 Withdrew $50 of cash from the bank for business use.May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The payment was by cheque.May 3 Sold $45 of goods for cash.May 4 Sold $80 of goods to M Maguire on credit, offering a 12.5% discount if payment made within 7 days.May 4 Paid a telephone bill of $210 by cheque.May 4 Purchased $400 of goods on credit from D Daley.May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash discount offered to him.May 5 Sold $304 of goods to M Donald on credit.May 5 Purchased $135 of goods from Honour Co by cheque.May 6 Received a cheque from D Randle for $482.May 6 Purchased $100 of goods on credit from G Perkins.What is the total of the sales day book?
选项：
A:$544
B:$589
C:$534
D:$579
答案: 【$544】

3、 问题:The following information is relevant for questions 2 and 3.On 1 May 20X9 Marshall’s cash book showed a cash balance of $224 and an overdraft of $336. During the week ended 6 May the following transactions took place.May 1 Sold $160 of goods to P Dixon on credit.May 1 Withdrew $50 of cash from the bank for business use.May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The payment was by cheque.May 3 Sold $45 of goods for cash.May 4 Sold $80 of goods to M Maguire on credit, offering a 12.5% discount if payment made within 7 days.May 4 Paid a telephone bill of $210 by cheque.May 4 Purchased $400 of goods on credit from D Daley.May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash discount offered to him.May 5 Sold $304 of goods to M Donald on credit.May 5 Purchased $135 of goods from Honour Co by cheque.May 6 Received a cheque from D Randle for $482.May 6 Purchased $100 of goods on credit from G Perkins.What is the total of the purchases day book?
选项：
A:$880
B:$823
C:$1,033
D:$958
答案: 【$823】

4、 问题:Are the following statements about debit entries true or false?1 A debit entry in the cash book will increase an overdraft in the accounts.2 A debit entry in the cash book will increase a bank balance in the accounts.
选项：
A:Both true
B:Both false
C:1 true and 2 false
D:1 false and 2 true
答案: 【1 false and 2 true】

5、 问题:Goods costing $300 have been sold on credit to a customer. The customer has returned 10% of these goods for a refund and a credit note has been issued for these goods.Which of the following journal entries correctly records this return?
选项：
A:Dr Revenue $30, Cr Receivables $30
B:Dr Revenue $30, Cr Cash $30
C:Dr Receivables $30, Cr Revenue $30
D:Dr Revenue $300, Cr Receivables $300
答案: 【Dr Revenue $30, Cr Receivables $30】

6、 问题:Bert has extracted the following list of balances from his general ledger at 31 October 20X5： $Sales 258,542Opening inventory 9,649Purchases 142,958Expenses 34,835Non-current assets (carrying amount) 63,960Receivables 31,746Payables 13,864Cash at bank 1,783Capital 12,525What is the total of the debit balances in Bert’s trial balance at 31 October 20X5?
选项：
A:$267,049
B:$275,282
C:$283,148
D:$284,931