Question

с английским!!
The book which contains a list of all company’s sales arranged by date known as the ___.

a) sales account b) sales card c) sales invoice d) sales day book

2. A is not recorded in double entry.

a) cash discount b) refund c) trade discount d) cash sale

3. Faulty goods which are sent back to the supplier by the customer are known as .

a) returns b) provisions c) recovers d) discounts

4. A system should make sure that debtors do not owe too much money.

a) quality control b) credit control c) credit note d) credit transfer

5. A company sells goods on credit, but if customers never pay for these goods the money owing is known as .

a) bad debt b) debits c) bad payment d) bankrupts

6. The estimated expense of not being paid by debtors is known as a/an .

a) allowance b) devaluation c) proviso d) provision

7. If you calculate different percentages for debts which have been owing for different lengths of time, you can prepare a/an ___ schedule of debtors.

a) progressive b) ageing c) reducing d) increasing

8. In many countries a tax is added to the price of goods and services, but some goods may be ___ and no tax is due.

a) exempt b) exceptional c) excused d) uncovered

9. At the end of an accounting period, details of tax collected and tax paid are given to the authorities on an official form called a ___.

a) statement b) declaration c) return d) confirmation

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