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01. At 31 October 20X6 Roger's trial balance included the following balances:

                                                            $

Machinery at cost                              12890

Accumulated depreciation                   8,950

Inventory                                          5,754

Trade receivables                              11,745

Trade payables                                      7,830

Bank overdraft                                        1,675

Cash at bank                                            150

What is the value of Roger's current assets at 31 October 20X6?

A $17 ,649

B $17, 499

C $15,974

D $13,734

答案：A

02. The following information relates to Eva Co's sales tax for the month of March 20X3:

                                                                     $

Sales (including sales tax)                           109,250

Purchases (net of sales tax)                          64 ,000

Sales tax is charged at a flat rate of 15%. Eva Co's sales tax account showed an opening credit balance of $4,540 at the beginning of the month and a closing debit balance of $2,720 at the end of the month. What was the total sales tax paid to regulatory authorities during the month of March 20X3?

A $6 ,470.00

B $11,910.00

C $14,047.50

D $13,162.17

答案：B

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