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1.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

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.The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?

A $35,000

B $39, 400

C $168, 400

D $180,000

答案：D

4.A trader\'s net profit for the year may be computed by using which of the following formulae?

A Opening capital + drawings - capital introduced - closing capital

B Closing capital + drawings - capital introduced - opening capital

C Opening capital - drawings + capital introduced - closing capital

D Opening capital - drawings - capital introduced - closing capital

答案：B

5.Which one of the following can the accounting equation can be rewritten as?

A Assets + profit - drawings - liabilities = closing capital

B Assets - liabilities - drawings = opening capital + profit

C Assets - liabilities - opening capital + drawings = profit

D Assets - profit - drawings = closing capital - liabilities

答案：C

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