問 1
1 点What is the main purpose of an Income Statement (also known as a Statement of Profit or Loss and Other Comprehensive Income)?
Senior Secondary (HKDSE) · Business, Accounting and Financial Studies
Financial statements ：練習問題
その場で採点される選択問題 4 問と、解説つきの記述問題 5 問。すべて「Financial statements 」からの出題です。
9 問25 点無料・登録不要
問 2
1 点In the Statement of Financial Position of a partnership, which of the following items represents a current liability?
問 3
1 点Which of the following items would be correctly classified as a current asset on a company's Statement of Financial Position?
問 4
1 点Which of the following represents the two primary financial statements that summarise a business's economic activities and financial health?
問 5
2 点Name two main financial statements typically prepared by a business at the end of an accounting period.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 6
3 点Distinguish between a capital expenditure and a revenue expenditure, providing one example for each type that would typically appear in a business's financial statements.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 7
5 点Explain how the accounting concept of prudence (conservatism) impacts the recognition of assets and liabilities in the Statement of Financial Position and the reporting of profit in the Income Statement.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 8
3 点Green Mart Co. is a small retail business.
(a) Explain the primary purpose of preparing an Income Statement (Statement of Profit or Loss and Other Comprehensive Income) for Green Mart Co. at the end of its financial year.
(b) Identify one typical revenue account and one typical expense account that Green Mart Co. would report in its Income Statement, and briefly explain why each is classified as such.
まず自分で答えを書いてから、解説と照らし合わせましょう。
問 9
8 点Mr. Lee operates a sole proprietorship business, Lee's Tech Solutions, selling electronic gadgets. His accounting year ends on 30 June. The following Trial Balance was extracted from his books as at 30 June 2023:
Lee's Tech Solutions
Trial Balance as at 30 June 2023
| Particulars | Debit ($$) | Credit ($$) |
| Capital | 200,000 | |
| Drawings | 25,000 | |
| Sales | 400,000 | |
| Purchases | 250,000 | |
| Sales Returns | 8,000 | |
| Purchases Returns | 5,000 | |
| Salaries Expense | 70,000 | |
| General Expenses | 36,000 | |
| Administration Expenses | 15,000 | |
| Delivery Van (at cost) | 120,000 | |
| Accumulated Depreciation - Delivery Van | 30,000 | |
| Equipment (at cost) | 40,000 | |
| Accumulated Depreciation - Equipment | 8,000 | |
| Trade Receivables | 60,000 | |
| Trade Payables | 35,000 | |
| Cash at Bank | 49,000 | |
| Cash in Hand | 5,000 | |
| Total | 678,000 | 678,000 |
Additional Information as at 30 June 2023:
1. Inventory at 30 June 2023 was valued at $$50,000$$.
2. General expenses of $$3,000$$ were prepaid.
3. Salaries expense of $$5,000$$ was accrued.
4. Depreciation is to be provided as follows:
a. Delivery Van: $$15\%$$ per annum on cost.
b. Equipment: $$20\%$$ per annum using the reducing balance method.
5. A provision for doubtful debts is to be created at $$4\%$$ of trade receivables.
Required:
Prepare for Lee's Tech Solutions for the year ended 30 June 2023:
(a) An Income Statement.
(b) A Statement of Financial Position.
まず自分で答えを書いてから、解説と照らし合わせましょう。
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