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1、暨南大学考试试卷教师填写课程2005–2006学年第二学期基础会计学FA（1）试题授课教师考试时间2006年7月7日姓名沈红涛课程类别必修[√]选修[]考试方式开卷[]闭卷[√]试卷类别(A、B、…)[A]共8页考生填写国际学院CGA专业2005级姓名学号内招[]外招[]试题号一二三四五六七八九十总分成绩Question1(20marks)Selectthebestanswerforeachofthefollowingunrelateditems.Ifmorethanoneanswerisgivenforanitem,thatitemwil
2、lnotbemarked.Incorrectanswerswillbemarkedaszero.Noaccountwillbetakenofanyexplanationsyouoffer.(2markseach)123456789101.Theideathatabusinessbeaccountedforseparatelyandindependentlyfromitsownerorownersisknownasthe:a.objectivityprinciple.b.businessentityprinciple.c.going-conc
3、ernprinciple.d.revenuerecognitionprinciple.2.Expensesthatareincurredduringanaccountingperiodbutthat,priortoend-of-periodadjustments,remainunrecordedbecausepaymentisnotdueare:a.prepaidexpenses.b.unearnedexpenses.c.netexpenses.d.accruedexpenses.113.Whenapettycashfundisinuse:
4、a.expensespaidwithpettycasharerecordedwhenthefundisreplenished.b.theCashaccountisnotaffectedwhenthefundisreplenished.c.PettyCashisdebitedwhenthefundisreplenished.d.PettyCashiscreditedwhenthefundisreplenished.4.Inreconcilingthebankbalance,theamountofanunrecordedbankservicec
5、hargeshouldbe:a.addedtothebookbalanceofcash.b.deductedfromthebookbalanceofcash.c.addedtothebankstatementbalance.d.deductedfromthebankstatementbalance.5.Apartnershipthathastwoclassesofpartners,limitedpartnersandoneormoregeneralpartnersisa:a.permanentpartnership.b.temporaryp
6、artnership.c.limitedpartnership.d.generalpartnership.6.Ifaninvoicefor$300,datedJanuary27,withcredittermsof2/10,n/30,ispaidonFebruary7,theamountpaidwouldbe:a.$294.b.$270.c.$300.d.$306.7.OnDecember31,1993,ADTCompany'sunadjustedtrialbalanceincludedthefollowingitems:DebitAccou
7、ntsreceivable61,500Allowancefordoubtfulaccounts690WhatamountshouldbedebitedtoBadDebtsExpenseassuming6%ofoutstandingaccountsreceivableonDecember31,1993,willbeuncollectible?a.$3,648.60b.$3,731.40c.$4,380.00d.$3,000.008.Anexampleofacapitalexpenditureis:a.apaymentforthecurrent
8、year'sinsurancecoverageagainstfirelossonabuilding.b.thepaymentofanemployee'swages.c.apaym
