Ac11 anh văn chuyên ngành 2

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1. . ………..cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement.

8. A journal entry states which account is to be debited and which account is to be credited, along with a ……….. to explain the reason for the entry.

<b>AC11 - ANH VĂN CHUYÊN NGÀNH 2</b>

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40. Bad debts are debts that the business is unable to………..

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84. In the petty cash book, any payment item has to be entered twice, once in the total column and once in the appropriate analysis column.

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89. One of the reasons for a dishonored cheque is that there may be something………in the way the cheque has been

95. Revenue expenditure is chargeable to the trading and profit and loss account while capital expenditure results in ………… figures for the balance sheet.

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135. The third step in updating the cash book is that the cash book is ………to obtain the up-to-date balance.

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148. Where business ………… (e.g. telephone) are used for the owner’s personal use, this is also regarded as drawings, and adjustments must be made at the end of the year to reflect this.

<b>► facilitiesf</b>

equipmentse expensese servicess

149. With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision.

<b>► FalseF</b>

150. Year-end ……… are necessary to give a true and fair picture, as far as possible, of the performance of the business over the period.

<b>► adjustmentsa</b>

accountsa calculationsc performancep

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<b>BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 </b>

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