2020 财务会计（F3）(西安交通大学) 最新满分章节测试答案

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本课程起止时间为:2020-02-18到2020-07-01
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Chapter1-introduction to accounting The context and purpose of financial reporting

1、 问题:Which groups of people are most likely to be interested in the financial statements of a sole trader?1. Shareholders of the company2. The business’s bank manager3. The tax authorities4. Financial analysts
选项：
A:1 and 2 only
B:2 and 3 only
C:2, 3 and 4 only
D:1, 2 and 3 only
答案: 【2 and 3 only】

2、 问题:Which of the following are advantages of trading as a limited liability company?1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
选项：
A:1 only
B:2 only
C:Both 1 and 2
D:Neither 1 or 2
答案: 【1 only】

3、 问题:Which of the following are TRUE of partnerships?1 The partners’ individual exposure to debt is limited.2 Financial statements for the partnership by law must be produced and made public.3 A partnership is not a separate legal entity from the partners themselves.
选项：
A:1 and 2 only
B:2 only
C:3 only
D:1 and 3 only
答案: 【3 only】

4、 问题:Which of the
following best describes corporate governance?
选项：
A:Corporate governance is the system of rules and
regulations surrounding financial reporting.
B:Corporate governance is the system by which
companies and other entities are directed and controlled.
C:Corporate governance is carried out by the
finance department in preparing the financial accounts.
D:Corporate governance is the system by which an
entity monitors its impact on the natural environment.
答案: 【Corporate governance is the system by which
companies and other entities are directed and controlled.】

Chapter2-the regulatory framework The regulatory framework

1、 问题:What is the role of the IASB？
选项：
A:Oversee the standard setting and regulatory process
B:Formulate international financial reporting standards
C:Review defective accounts
D:Control the accountancy profession
答案: 【Formulate international financial reporting standards】

2、 问题:The IASB Conceptual framework identifies user
groups. Which of the following is not an information need for the ‘Investor’
group?
选项：
A:Assessment of repayment ability of an entity
B:Measuring performance, risk and return
C:Taking decisions regarding holding investments
D:Taking buy/sell decisions
答案: 【Assessment of repayment ability of an entity 】

Chapter3-the qualitative characteristics of financial information The qualitative characteristics of

1、 问题:Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?
选项：
A:The substance over form concept
B:The accruals concept
C:The going concern concept
D:The business entity concept
答案: 【The business entity concept】

2、 问题:Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received.Which accounting concept governs the above?
选项：
A:The substance over form concept
B:The materiality concept
C:The accruals concept
D:The duality concept
答案: 【The accruals concept】

3、 问题:According to the lASB’s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?1 It is neutral 2 It is relevant3 It is presented fairly4 It is free from material error
选项：
A:1 and 2
B:2 and 3
C:1 and 4
D:3 and 4
答案: 【1 and 4】

4、 问题:Listed below are some comments on accounting concepts.1 In achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users.2 Materiality means that only items having a physical existence may be recognised as assets.3 The substance over form convention means that the legal form of a transaction must always be shown in financial statements, even if this differs from the commercial effect.Which, if any, of these comments is correct, according to the lASB’s Conceptual Framework for Financial Reporting?
选项：
A:1 only
B:2 only
C:3 only
D:None of them
答案: 【1 only】

5、 问题:Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct?1 The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance.2 Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.3 It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
选项：
A:1 and 2 only
B:2 and 3 only
C:1 and 3 only
D:None of these statements are correct
答案: 【None of these statements are correct】

6、 问题:Which one of the following is not a qualitative characteristic of financial information according to the Conceptual Framework for Financial Reporting?
选项：
A:Faithful representation
B:Relevance
C:Timeliness
D:Accruals
答案: 【Accruals】

7、 问题:Which of the following accounting concepts means
that similar items should receive a similar accounting treatment?
选项：
A:Going concern
B:Accruals
C:Substance over form
D:Consistency
答案: 【Consistency】

Chapter5-Ledger accounts and double entry Double entry bookkeeping I

1、 问题: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?
选项：
A:$35,000
B:$39,400
C:$168,400
D:$180,000
答案: 【$180,000】

2、 问题:A sole trader took some goods costing $800 from Inventory for his own use. The normal selling price of the goods is $1,600.Which of the following journal entries would correctly record this?
选项：
A: Dr Cr $ $Inventory account 800Purchases account 800
B: Dr Cr $ $Drawings account 800Purchases account 800
C: Dr Cr $ $Sales account 1,600Drawings account 1,600
D: Dr Cr $ $Drawings account 800Sales account 800
答案: 【 Dr Cr $ $Drawings account 800Purchases account 800】

3、 问题:Which of the following are books of prime entry?1 Sales day book2 Cash book3 Journal4 Purchase ledger
选项：
A:1 and 2 only
B:1, 2 and 3 only
C:1 only
D:All of them
答案: 【1, 2 and 3 only】

4、 问题:T Tallon had the following transactions： 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg originally sold for $300 in cash to B BlendiggWhat are the correct ledger entries to record these transactions?
选项：
A:Dr Receivables $150 Dr Sales Returns $300 Cr Sales $150 Cr Cash $300
B:Dr Sales $150 Dr Cash $300 Cr Receivables $150 Cr Sales Returns $300
C:Dr Receivables $450 Cr Sales $150 Cr Sales Returns $300
D:Dr Sales Returns $300 Dr Sales $150 Cr Cash $450
答案: 【Dr Receivables $150 Dr Sales Returns $300 Cr Sales $150 Cr Cash $300】

5、 问题:How is the total of the purchases day book posted to the nominal ledger?
选项：
A:Debit purchases, Credit cash
B:Debit payables control, Credit purchases
C:Debit cash, Credit purchases
D:Debit purchases, Credit payables control
答案: 【Debit purchases, Credit payables control】

6、 问题:On 23 May 20X7, Julie used cash to pay the
rent on her business premises for the three months to 31 August 20X7 in
advance.On 23 May, how is Julie’s accounting
equation affected by this transaction? Assets Liabilities Capital
选项：
A: Unchanged Unchanged Unchanged
B: Unchanged Reduced Reduced
C: Reduced Unchanged Unchanged
D: Reduced Unchanged Reduced
答案: 【 Unchanged Unchanged Unchanged 】

Chapter6-from trial balance to financial statements Double entry bookkeeping II

1、 问题:The following totals appear in the day books for March 20X8. $Sales day book 40,000Purchases day book 20,000Returns inwards day book 2,000Returns outward day book 4,000Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?
选项：
A:$22,000
B:$24,000
C:$20,000
D:$18,000
答案: 【$22,000】

2、 问题:The following information is relevant for questions 2 and 3.On 1 May 20X9 Marshall’s cash book showed a cash balance of $224 and an overdraft of $336. During the week ended 6 May the following transactions took place.May 1 Sold $160 of goods to P Dixon on credit.May 1 Withdrew $50 of cash from the bank for business use.May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The payment was by cheque.May 3 Sold $45 of goods for cash.May 4 Sold $80 of goods to M Maguire on credit, offering a 12.5% discount if payment made within 7 days.May 4 Paid a telephone bill of $210 by cheque.May 4 Purchased $400 of goods on credit from D Daley.May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash discount offered to him.May 5 Sold $304 of goods to M Donald on credit.May 5 Purchased $135 of goods from Honour Co by cheque.May 6 Received a cheque from D Randle for $482.May 6 Purchased $100 of goods on credit from G Perkins.What is the total of the sales day book?
选项：

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