会计专业英语模拟试题及答案word版本.docx

会计专业英语模拟试题及答案word版本.docx

《会计专业英语模拟试题及答案word版本.docx》由会员分享，可在线阅读，更多相关《会计专业英语模拟试题及答案word版本.docx（12页珍藏版）》请在冰豆网上搜索。

会计专业英语模拟试题及答案word版本

《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.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.

Whatisthebalanceontheaccountsreceivablesat31Dec2010?

A.$8500Dr

B.$8500Cr

C.$14000Dr

D.$14000Cr

3.Shoulddividendspaidappearonthefaceofacompany’scashflowstatement?

A.Yes

B.No

C.Notsure

D.Either

4.Whichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?

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

WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?

1.Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableaccount.

2.Thebalanceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.

3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.

4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.

A1and2

B2and3

C2and4

D3and4

8.Thetapreparesitsfinancialstatementsfortheyearto30Aprileachyear.Thecompanypaysrentforitspremisesquarterlyinadvanceon1January,1April,1Julyand1Octobereachyear.Theannualrentwas$84,000peryearuntil30June2010.Itwasincreasedfromthatdateto$96,000peryear.Whatrentexpenseandendofyearprepaymentshouldbeincludedinthefinancialstatementsfortheyearended30April2010?

ExpensePrepayment

A$93,000$8,000

B$93,000$16,000

C$94,000$8,000

D$94,000$16,000

9.At30September2010,thefollowingbalancesexistedintherecordsofLambda:

Plantandequipment:

$860,000

Depreciationforplantandequipment:

$397,000

Duringtheyearended30September2010,plantwithawrittendownvalueof$37,000wassoldfor$49,000.Theplanthadoriginallycost$80,000.Plantpurchasedduringtheyearcost$180,000.Itisthecompany.spolicytochargeafullyeardepreciationintheyearofacquisitionofanassetandnoneintheyearofsale,usingarateof10%onthestraightlinebasis.WhatnetamountshouldappearinLambda.sbalancesheetat30September2010forplantandequipment?

A$563,000

B$467,000

C$510,000

D$606,000

10.Acompany’splantandmachineryledgeraccountfortheyearended30September2010wasasfollows:

Plantandmachinery–cost

2009$

2010$

1Octoberbalanceb/f381200

1JuneDisposal36000

1Deccash18000

30Septbalancec/f363200

399200

399200

30Septbalanceb/f363200

Thecompany’spolicyistochargedepreciationat20%peryearonthestraightlinebasis,withproportionatedepreciationinyearsofpurchaseanddisposal.Whatisthedepreciationchargefortheyearended30September2010?

A$74,440

B$84,040

C$72,640

D$76,840

11.Listedbelowaresomecharacteristicsoffinancialinformation.

（1）True

（2）Prudence

（3）Completeness

（4）Correct

Whichofthesecharacteristicscontributetoreliability?

A

（1）,（3）and（4）only

B

（1）,

（2）and（4）only

C

（1）,

（2）and（3）only

D

（2）,（3）and（4）only

12.Theplantandmachinerycostaccountofacompanyisshownbelow.Thecompany’spolicyistochargedepreciationat20%onthestraightlinebasis,withproportionatedepreciationinyearsofacquisitionanddisposal.

Plantandmachinery–cost

2009$

2009$

1Janbalanceb/f280000

30Junedisposal14000

1Aprcash48000

1Septcas