成功是为努力者准备的，今天你努力了吗？今日小题库：2020年ACCA考试-F3财务会计模拟练习题(5)，一起来检验学习成果吧。

5.1 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

5.2 Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time. What is the double entry to record the purchase in Steel Co\'s books?

A Debit sales $250, credit receivables $250

B Debit purchases $250, credit payables $250

C Debit receivables $250, credit sales $250

D Debit payables $250, credit purchases $250

答案：C

5.3 William\'s trial balance at 30 September 20X5 includes the following balances:

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William\'s statement of financial position as at 30 September 20X5?

A An asset of $71,192

B An asset of $75,943 and a liability of $4,751

C A liability of $71,192

D A liability of $75,943 and an asset of $4,751

答案：A

5.4 A trial balance is made up of a list of debit balances and credit balances.Which of the following statements is correct?

A Every debit balance represents an expense.

B Assets are represented by debit balances.

C Liabilities are represented by debit balances.

D Income is included in the list of debit balances.

答案：B

5.5 At 30 November 20X5 Jenny had a bank loan of $8, 500 and a balance of $678 in hand in her bank account.How should these amounts be recorded on Jenny\'s opening trial balance at 1 December 20X5?

A Debit $7 ,822

B Credit $7 ,822

C Credit $8,500 and Debit $678

D Debit $8, 500 and Credit $678

答案：C

5.6 Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates the provision of useful accounting information?

A By requiring authorisation in line with organisational policies

B By processing and recording transactions in accordance with accounting rules

C By preventing transactions from being processed inaccurately

D By enabling transactions to be recorded as necessary to permit preparation of financial statements

答案：C

5.7 Which of the following statements is/are TRUE or FAL SE?

Cash purchases are recorded in the purchases day book.

2 The sales day books is used to keep a list of invoices received from suppliers.

A Both statements are TRUE

B Both statements are FALSE

C Statement 1 is TRUE and statement2 is FALSE

D Statement 1 is FALSE and statement2 is TRUE

答案：B

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