受疫情影響,2022年度初級會計考試延期舉行,同學們有了更充足的備考時間,“熟能生巧”,同學們在備考會計的過程中要結(jié)合具體試題加深對目標知識點的理解。職上會計考試網(wǎng)為同學們整理了subsidiary模擬練習題,供大家練習參考。
At 1 April 20X9, the payables ledger control account showed a balance of $142,320. At the end of April the following totals are extracted from the subsidiary books for April:
?????????????????????????????????????????????????????????????????????????????????????????????? ?? ??$
Purchases day book???????????????????????????????????????????????????????????? ?? 183,800
Returns outwards day book????????????????????????????????????????????????? ?? ?27,490
Returns inwards day book????????????????????????????????????????????????????? ?? 13,240
Payments to payables, after deducting $1,430 cash discount?196,360
It is also discovered that:
(a)?The purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax.
(b)?A customer's balance of $2,420 has been offset against his balance of $3,650 in the payables ledger.
(c)?A supplier's account in the payables ledger, with a debit balance of $800, has been included on the list of payables as
a credit balance
What is the corrected balance on the payables ledger control account?
?Holding companies may give creditors of their subsidiary companies a 'letter of comfort' regarding the?ability of the subsidiary to pay its debts.??
What is the legal effect of a 'letter of comfort'??
In relation to contract law, which of the following describes a warranty??
推薦閱讀:
更多subsidiary備考資料及初中級會計資格考試動態(tài),請持續(xù)關(guān)注職上會計考試網(wǎng)。
掃碼或搜索【職上Tracy老師帶你學中會】
即刻獲取2022年中會查分提醒及成績快速查詢?nèi)肟?/span>
課程套餐 | 課程內(nèi)容 | 價格 | 白條免息分期 | 購買 |
---|---|---|---|---|
2021年中級會計考試-簽約私享班 | 直播+退費+??季?章節(jié)練+答疑 | ¥9800 | 首付980元 | 視聽+購買 |
2021年中級會計考試-簽約旗艦托管班 | 直播+退費+模考卷+章節(jié)練+答疑 | ¥4980 | 首付498元 | 視聽+購買 |
2021年中級會計考試-旗艦直達班 | 直播+??季?答疑 | ¥3680 | 首付368元 | 視聽+購買 |