会计专业英语模拟试题及答案汇编Word文档下载推荐.docx

会计专业英语模拟试题及答案汇编Word文档下载推荐.docx

《会计专业英语模拟试题及答案汇编Word文档下载推荐.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汇编Word文档下载推荐.docx（13页珍藏版）》请在冰豆网上搜索。

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.

1Janbalanceb/f280000

30Junedisposal14000

1Aprcash48000

1Septcash36000

31Decbalancec/f350000

364000

Balanceb/f350000

Whatshouldbethedepreciationchargefortheyearended31December2009?

A.$67,000

B.$64,200

C.$70,000

D.$68,600

13.Inpreparingitsfinancialstatementsforthecurrentyear,acompany’sclosinginventorywasunderstatedby$300,000.Whatwillbetheeffectofthiserrorifitremainsuncorrected?

AThecurrentyear’sprofitwillbeoverstatedandnextyear’sprofitwillbeunderstated

BThecurrentyear’sprofitwillbeunderstatedbuttherewillbenoeffectonnextyear’sprofit

CThecurrentyear’sprofitwillbeunderstatedandnextyear’sprofitwillbeoverstated

DThecurrentyear’sprofitwillbeoverstatedbuttherewillbenoeffectonnextyear’sprofit.

14.Inpreparingacompany’scashflowstatement,which,ifany,ofthefollowingitemscouldformpartofthecalculationofcashflowfromfinancingactivities?

（1）Proceedsofsaleofpremises

（2）Dividendsreceived

（3）Issueofshares

A1only

B2only

DNoneofthem.

15.At31March2009acompanyhadoilinhandtobeusedforheatingcosting$8,200andanunpaidheatingoilbillfor$3,600.At31March2010theheatingoilinhandwas$9,300andtherewasanoutstandingheatingoilbillof$3,200.Paymentsmadeforheatingoilduringtheyearended31March2010totalled$34,600.Basedonthesefigures,whatamountshouldappearinthecompany’sincomestatementforheatingoilfortheyear?

A$23,900

B$36,100

C$45,300

D$33,100

16.IntimesofinflationIntimesofrisingprices,whateffectdoestheuseofthehistoricalcostconcepthaveonacompany’sassetvaluesandprofit?

A.Assetvaluesandprofitbothundervalued

B.Assetvaluesandprofitbothovervalued

C.Assetvaluesundervaluedandprofitovervalued

D.Assetvaluesovervaluedandprofitundervalued

17.Betapurchasedsomeplantandequipmenton01/07/2010for$60,000.Theestimatedresidualvalueoftheplantin10yearstimeisestimatedtobe$6,000.Beta’spolicyistochargedepreciationonthestraightlinebasis,withaproportionatechargeintheperiodofacquisition.WhatshouldthedepreciationchargefortheplantbeinBeta’saccountingperiodof18monthsto30/09/2010?

A.$5400

B.$900

C.$1350

D.$675

18.Acompany’sincomestatementfortheyearended31December2005showedanetprofitof$83,600.Itwaslaterfoundthat$18,000paidforthepurchaseofamotorvanhadbeendebitedtothemotorexpensesaccount.Itisthecompany’spolicytodepreciatemotorvansat25percentperyearonthestraightlinebasis,withafullyear’schargeintheyearofacquisition.Whatwouldthenetprofitbeafteradjustingforthiserror?

A.$97,100

B.$70,100

C.$106,100

D.$101,600

19.Whichofthefollowingstatementsarecorrect?

（1）tobeprudent,companychargedepreciationannuallyonthefixedasset

（2）substanceoverformmeansthatthecommercialeffectofatransactionmustalwaysbeshowninthefinancialstatementsevenifthisdiffersfromlegalform

（3）inordertoachievethecomparable,itemsshouldbetreatedinthesamewayyearonyear

A.2and3only

B.Allofthem

C.1and2only

D.3only

20.whichofthefollowingaboutaccrualsconceptarecorrect?

（1）allfinancialstatementsarebasedontheaccrualsconcept

（2）theunderlyingtheoryofaccrualsconceptandmatchingconceptaresame

（3）accrualsconceptdealswithanyfigurethatincurredintheperiodirrelevantwithit’spaidornot

二、翻译题（共30分）

1、将下列分录翻译成英文（每个2分，共10分）

1.借：

固定资产清理30000

累计折旧10000

贷：

固定资产40000

2.借：

银行存款10500

交易性金融资产10000

投资收益500

3．借：

应付职工薪酬1000

库存现金1000

4．借：

银行存款4095

其他业务收入3500

应交税费–应交增值税（销项税额）595

5．借：

应付票据40000

银行存款40000

2、将下列报表翻译成中文（每空1分，共20分）

1.ABCgroupthestatementoffinancialpositionasat31/Dec/2010

€

2.Non-currentassets

3.Intangibleassets

4.Property,plantandequipment

5.Investmentinassociates

6.Held-for-maturityinvestment

7.Deferredincometaxassets

8.CurrentAssets

9.Tradeandotherreceivables

10.Derivativefinancialinstruments

11.Cashandcashequivalents

12.Assetsofdiscontinuedoperation

13.Assetsintotal

14.CurrentLiabilities

15.Accruedpayroll

16.Accrueddividend

17.Accruedaccounts

18.Non-currentLiabilities

19.Liabilitiesintotal

20.NetAssets

三、阅读题　（共30分）

Researchanddevelopment（R&

D）

AccountingtreatmentofR&

D

UnderInternationalAccountingStandardstheaccountingforR&

DisdealtwithunderIAS38,IntangibleAssets.IAS38statesthatanintangibleassetistoberecognisedif,andonlyif,thefollowingcriteriaaremet:

itisprobablethatfutureeconomicbenefitsfromtheassetwillflowtotheentity,thecostoftheassetcanbereliablymeasured.

Theaboverecognitioncriterialookstraightforwardenough,bu