快速查题-ACCA英国注册会计师试题

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

The lASB's Conceptual Fram are these six characteristics?

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

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

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 difficulttimes, to smooth

profits

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

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

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?

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？

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?