The Cash T-account has a beginning balance of $1,000. During the year, $10,000 was deb
A.$8,000 debit balance
B.$8,000 credit balance
C.S9,000 credit balance
D.$9,000 debit balance
A.$8,000 debit balance
B.$8,000 credit balance
C.S9,000 credit balance
D.$9,000 debit balance
第1题
(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.
(10 marks)
第4题
此题为判断题(对,错)。
第5题
The phrase “make serious cash off all the consumers” (Paragraph 2) means “_________ ”
A. make consumers deposit all their money into bank
B. cause the consumers to use up all their money
C. make all the consumers cash their money' in the bank
D. make a careful plan to attract as many consumers as possible
第6题
A
A All expenditure out of petty cash must be supported by a properly authorised voucher.
B A regular equal amount of cash is transferred into petty cash.
C The exact amount of expenditure out of petty cash is reimbursed at intervals.
D A budget is fixed for a period which petty cash expenditure must not exceed.
第7题
What is the reserve requirement?
A.The requirement for cash reserves.
B.The requirement for deposits in cash.
C.The percentage of a bank's deposits in the form. of cash reserves.
D.The requirement of a bank to deposit a percentage of money.
第8题
Cora made a cash gift of £300,000 to her niece on 30 April 2010.
She then made a cash gift of £500,000 to her nephew on 31 May 2011.
Both of these amounts are stated after deducting available exemptions.
Cora subsequently died on 31 October 2015.
What amount of inheritance tax was payable as a result of Cora’s death in respect of the cash gift of £500,000 to her nephew?
A.£190,000
B.£110,000
C.£114,000
D.£105,000
第9题
(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive
on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)
第10题
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
第11题
(3)
A.Forward transactions is not of typical foreign exchange transactions.
B.Typical foreign exchange transactions occur in the spot or cash market.
C.Forward transactions don't occur in the spot or cash market.
D.Typical foreign exchange transactions occur only in the spot market.