题目内容

Which one of the following lending considerations is the least important?______.

A. Customer's ability to repay
B. Purpose of loan
C. Security available
D. Amount required

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A "trade debtor" of a company can best be described as a person or firm who______.

A. bought goods from the company on credit and has not yet paid
B. borrowed money from the company in the form. of a loan
C. sold goods on credit to the company and has not been paid
D. made a loan to the company

【C12】______

A. increased
B. increasing
C. decreased
D. reducing

A fixed asset register had a balance of $125 000. A fixed asset, which had cost $12 000, was sold for $9 000 at a profit of $2 000. What is the revised balance on the fixed asset register?

A. $113 000
B. $118 000
C. $125 000
D. $127 000

Which one of the following best describes "purchases" in accounting?______.

A. Items bought
B. Goods bought for re-sale
C. Goods paid for
D. Fixed assets bought

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