国际会计（双语）——基于IAS&IFRS答案2023秋

第七章测试

1.

Which of the following is the correct journal entry for sales of goods on credit?

A:DEBIT Cash (statement of financial position)
CREDIT Sales (statement of comprehensive income) 

B: DEBIT Trade receivables (statement of financial position)
CREDIT Sales (statement of comprehensive income) 

C:DEBIT Trade payables (statement of financial position)
CREDIT Sales (statement of comprehensive income) 

D:DEBIT Sales (statement of comprehensive income)
CREDIT Trade receivable (statement of financial position) 

答案:B
2.Which of the following items should be presented on the face of the statement of financial position, except （ ） .
A:financial liabilities B:gain or loss recognised on the disposal of assets C:investment property D:biological assets 3.All expenses relating to selling or delivering products or services should be included in the （ ）.
A:overhead expense B:finance cost C:administrative expenses D:distribution costs 4.Using the indirect method to calculate cash from operation activates, all of the following would be added to operating profit, except （ ）.
A:profit on sale of non-current assets B:decrease in inventories C:depreciation D:increase in payables 5.LIXIN company began the year with an account of receivables balance of $50,000. During the year, LIXIN Company had credit sales of $260,000 and irrecoverable debts written-off $6,000. The balance c/d of the receivable account is 15,000. The amount of LIXIN Company generated from collections from customers is （ ） .
A:$289,000 B:$231,000 C:$219,000 D:$241,000