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[单选题]

The bookkeeper prepared a check for $68 but accidentally recorded it as $86. When prep

A.Adding $18 to the bank balanc

B.Subtracting $18 from the bank balanc

C.Adding $18 to the book balanc

D.Subtracting $18 from the book balanc

E.

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第1题
The following information is relevant for questions 9 and 10A company’s draft financial st

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them?

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

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第2题
If you were to begin a new job tomorrow, you would bring with you some basic strengths and
weaknesses. Success or【C1】______ in your work would depend, to【C2】______ great extent,【C3】______ your ability to use your strengths and weaknesses to the best advantage.【C4】______ the utmost importance is your attitude. A person【C5】______ begins a job convinced that he isn't going to like it or is【C6】______ that he is going to fail is exhibiting a weakness which can only hinder his success. On the other hand, a person who is secure【C7】______ his belief that he is probably as capable【C8】______ doing the work as anyone else and who is willing to make a cheerful attempt【C9】______ it possesses a certain strength of purpose. The chances are that he will do well.【C10】______ the prerequisite skills for a particular job is strength. Lacking those skills is obviously a weakness. A bookkeeper who can't add or a carpenter who can't cut a straight line with a saw【C11】______ hopeless cases. This book has been designed to help you capitalize【C12】______ the strength and overcome the【C13】______ that you bring to the job of learning. But in groups to measure your development, you must first【C14】______ stock of somewhere you stand now.【C15】______ we get further along in the book, we'll be【C16】______ in some detail with specific processes for developing and strengthening【C17】______ skills. However,【C18】______ begin with, you should pause【C19】______ examine your present strengths and weaknesses in three areas that are critical to your success or failure in school: your【C20】______ , your reading and communication skills, and your study habits.

【C1】

A.improvement

B.victory

C.failure

D.achievement

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