[紧急求助1.1]麻烦老师和各位高手回答一下

paper 1.1(INT) 2006年6月的真题

9. Which of the following itmes would require an entry to the suspense account in correcting them?

(1)The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800. Depreciation at the rate of 10% per year ($480) had been charged.

(2)Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the companys records.

(3)One of the directors of the company paid $800 due to a supplier in the company's payables ledger by a personal cheque. The bookkeeper recorded a debit in the supplier's ledger account but did not complete the double entry for the transaction. (The copmany does not maintain a payables ledger control account).

(4)The payments side of the cash book had been understated by $10,000.

正确答案是 B. 3 and 4 only 不是很明白，这个应该如何判断？

15. What journal entry is required to record goods taken from inventory by the owner of a business?

正确答案是 A. Debit Drawings Credit Purchases 为什么是贷Purchases而不是Inventory？

23. A business had an opening inventory of $180,000 and a closing inventory of $220,000 in its financial statement for the year ended 31 December 2005.

Which of the following entries for these opening and closing inventory figures are made when completing the financial records of the business?

正确答案是B. Income statement: Debit $180,000         Inventory account: Credit $180,000

                     Inventory account: Debit $220,000         Income statement: Credit $220,000

为什么这笔分录要这么做？是不是抵消后变成：借Inventory account $40,000 贷Inventory statement $40,000？