cima试卷c0上2财务会计基础.docVIP

C02 - Fundamentals of financial accounting 第 PAGE 1 页 共 NUMPAGES 8 页 EXAM (50 questions, 2 hours) Name: Mark: 1. Your organisation owed VAT of ￡22700 at the beginning of month. During the month, it sold standard-rated goods with a net value of ￡600000. its purchases and expenses during the same month amounted to ￡188000 including VAT. It paid VAT to the Revenue and Customs, of ￡33400. At the end of the month, the balance on the VAT account was: b a. ￡128200 　debit b. ￡66300 　credit c. ￡128200　credit d. ￡66300 　debit 2. The financial accounts,