2024知到答案 国际会计（双语）——基于IAS&IFRS 完整智慧树网课章节测试答案
第一章 单元测试
1、单选题：
A company enters into the following transactions for the month of May 20X 1.•Purchased goods $3,800 on credit from supplier.•Bought fixtures $1,500 for cash.•Paid $20 in sundry expenses.•Sold goods to a customer, received $8,000 for cash.•Receives a bank loan of $5,000.•Pays the month's wages by $800 for cash.What is the total entry to the credit side of the cash T account? （ ）
选项：
A:$2,300.
B:$10,320.
C:$2,320.
D:$6,120.
答案: 【$2,320.】
2、单选题：
A business has capital of $20,000. Which of the following asset and liability figures could appear in the statement of financial position probably? （ ）
选项：
A:Assets ( $ )8,000 Liability ( $ ) 28,000
B:Assets ( $ )10,000 Liability ( $ ) 10,000
C:Assets ( $ )8,000 Liability ( $ ) 2,000
D:Assets ( $ )28,000 Liability ( $ ) 8,000
答案: 【Assets ( $ )28,000 Liability ( $ ) 8,000】
3、单选题：
Which of the following statements concerning a debit entry is incorrect? （ ）
选项：
A:Debit entries record increase in income.
B:Debit entries record decrease in capital or liabilities.
C:Debit entries record increase in expenses.
D:Debit entries record increase in asset.
答案: 【Debit entries record increase in income.】
4、单选题：
Which of the following statements about accounting concepts are correct? （ ）
选项：
A:The substance over form convention is that, transactions should be accounted for in according to its legal form, not economic reality.
B:The prudence concept means that understating of assets and overstating of liabilities is desirable.
C:IASB is trying to establish greater global uniformity with the accounting principles.
D:Neutrality and going concern are the two underlying assumptions in preparing financial statement.
答案: 【IASB is trying to establish greater global uniformity with the accounting principles.】
5、单选题：
Which of the following item is not an asset of a business? （ ）
选项：
A:Property.
B:Receivable.
C:Inventory.
D:Bank overdraft.
答案: 【Bank overdraft.】
第二章 单元测试
1、单选题：
Helen receives a cheque from her sister. What term describes Helen's role in this transaction?（ ）
选项：
A:Payer.
B:Drawee.
C:Payee.
D:Drawer.
答案: 【Payee.】
2、单选题：
Chris pays her mortgage by instructing her bank to make monthly payment of a fixed amount from her current account. Which of the following method of payment is appropriate to Chris? （ ）
选项：
A:Bank draft.
B:Direct debit.
C:Cheque.
D:Standing order.
答案: 【Standing order.】
3、单选题：
What is the purpose of crossing a cheque? （ ）
选项：
A:To speed up the time it takes to go through the clearing system.
B:To stop it being paid into an account other than the payee's account.
C:To tell the bank to check that there is enough money in the account to pay.
D:To allow it to be paid into any account, not just the payee's account.
答案: 【To stop it being paid into an account other than the payee's account.】
4、单选题：
The amount of money that a person owned on a store credit card is paidautomatically and directly to the store out of the person's bank account monthly on a certain date. The money the person spent on the store changed to his need monthly. This is an example of .（ ）
选项：
A:direct debit
B:cheque
C:standing order
D:credit card
答案: 【direct debit】
5、单选题：
A credit note may be issued except . （ ）
选项：
A:the sell received goods returned from customers
B:discount is allowed to the buyer
C:damaged goods were sent to the buyer
D:the seller had understated the amount payable on an invoice
答案: 【the seller had understated the amount payable on an invoice】