会计专业英语模拟试题及答案.pdfVIP

会计专业英语模拟试题及答案

《会计专业英语》模拟试题及答案

⼀、单选题（每题1分，共20分）

1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?

1）Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.

2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.

3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.

4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.

A1and3

B1and4

C3only

D2and3

2.Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec

2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.

Whatisthebalanceontheaccountsreceivablesat31Dec2010?

A.$8500Dr

B.$8500Cr

C.$14000Dr

D.$14000Cr

3.Shoulddividendspaidappearonthefaceofacompany’scashflowstatement?

A.Yes

B.No

C.Notsure

D.Either

4.Whichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighest

figureforclosinginventoryatatimewhenpricesaredropping?

A.WeightedAveragecost

B.Firstinfirstout(FIFO)

C.Lastinfirstout(LIFO)

D.Unitcost

5.Whichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialposition?

(1)plant,equipment,andproperty

(2)companycar

(3)€4000cash

(4)€1000cheque

A.(1),(3)

B.(1),(2)

C.(2),(3)

D.(2),(4)

6.Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany’sbalancesheet?

(1)investmentinsubsidiary

(2)Loanmaturedwithinoneyear.

(3)incometaxaccrueduntillyearend.

(4)Preferencedividendaccrued

A(1),(2)and(3)

B(1),(2)and(4)

C(1),(3)and(4)

D(2),(3)and(4)

7.ThetrialbalancetotalsofGammaat30September2010are:

Debit$992,640

Credit$1,026,480

WhichTWOofthefollowing