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1.Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A 1 and 2 only

B 1,2and3only

C 1 only

D All of them

答案：B

2.In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

A The sales returns day book

B The cash book

C The purchase returns day book

D The purchase day book

答案：C

3.Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?

A Faithful representation

B Relevance

C Timeliness

D Accruals

答案：D

4.According to the IASB Conceptual framework which of the following is not an objective of financial statements?

A Providing information regarding the financial position of a business

B Providing information regarding the performance of a business

C Enabling users to assess the performance of management to aid decision making

D Providing reliable investment advice

答案：D

5.Which of the following statements about accounting concepts and policies is/are correct?

1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.

2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.

A 1 only

B 2 only

C 1and2

D Both are incorrect

答案：D

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