会计专业英语模拟试题及答案.docx
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会计专业英语模拟试题及答案.docx
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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.Whichofthefollowingstatementsaboutaccountingconceptsor
assumptionsarecorrect?
1)Themoneymeasurementassumptionisthatitemsinaccountsare
initiallymeasuredattheirhistoricalcost.
2)Inordertoachievecomparabilityitmaysometimesbenecessaryto
overridetheprudenceconcept.
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.
Should
dividendspaid
appearon
theface
ofacompany’s
cash
flow
statement?
A.
Yes
B.
No
C.
Notsure
D.
Either
4.
Which
ofthefollowing
inventory
valuation
methodsislikely
to
lead
tothehighestfigureforclosinginventoryatatimewhenpricesare
dropping?
A.
WeightedAveragecost
B.
Firstinfirstout(FIFO)
C.
Lastinfirstout(LIFO)
D.
Unitcost
5.Whichoffollowingitemsmayappearasnon-currentassetsina
company’sthestatementoffinancialposition?
.
.
(1)plant,equipment,andproperty
(2)companycar
(3)?
4000cash
(4)?
1000cheque
A.
(1),(3)
B.
(1),
(2)
C.
(2),(3)
D.
(2),(4)
6.Whichofthefollowingitemsmayappearascurrentliabilitiesina
company’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$27,680hasincorrectlybeen
listedinthetrialbalanceasacredit.
3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.
4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.
A1and2B2and3C2and4D3and4
8.Thetapreparesitsfinancialstatementsfortheyearto30Aprileach
year.Thecompanypaysrentforitspremisesquarterlyinadvanceon1
January,1April,1Julyand1Octobereachyear.Theannualrentwas
.
.
$84,000peryearuntil30June2010.Itwasincreasedfromthatdateto$96,000peryear.Whatrentexpenseandendofyearprepaymentshouldbeincludedinthefinancialstatementsfortheyearended30April2010?
Expense
Prepayment
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,plantwithawrittendownvalue
of
$37,000
was
sold
for
$49,000.The
plant
had
originally
cost$80,000.
Plantpurchasedduringtheyearcost$180,000.Itisthecompany.spolicy
tochargeafullyeardepreciationintheyearofacquisitionofanasset
and
nonein
the
year
of
sale,
using
a
rate
of
10%onthe
straight
line
basis.Whatnet
amount
should
appear
in
Lambda.sbalance
sheet
at30
September2010forplantandequipment?
A$563,000
B$467,000
C$510,000
D$606,000
10.Acompany’splantandmachineryledgeraccountfortheyearended30
September2010wasasfollows:
Plantandmachinery–cost
2009
$
2010
$
1
Octoberbalanceb/f
381200
1JuneDisposal
36000
1
Deccash
18000
30Septbalancec/f
363200
399200
399200
30Septbalanceb/f
363200
Thecompany’spolicyistochargedepreciationat20%peryearonthe
straightlinebasis,withproportionatedepreciationinyearsofpurchase
anddisposal.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)onlyC
(1),
(2)and(3)onlyD
(2),(3)and(4)only
12.Theplantandmachinerycostaccountofacompanyisshownbelow.The
company’spolicy
is
to
charge
depreciation
at
20%on
thestraight
line
basis,
with
proportionate
depreciation
in
yearsof
acquisition
and
disposal.
Plantandmachinery
–cost
2009
$
2009
$
1Jan
balance
b/f
280
30June
disposal
14
000
000
1Aprcash
48000
1Septcash
36
31Decbalancec/f
350
000
000
364000
364000
Balanceb/f
350
000
Whatshould
be
the
depreciation
charge
for
the
year
ended31December
2009?
A.$67,000
B.$64,200
C.$70,000
D.$68,600
13.Inpreparingitsfinancialstatementsforthecurrentyear,a
company’sclosinginventorywasunderstatedby$300,000.Whatwillbe
theeffectofthiserrorifitremainsuncorrected?
AThecurrentyear’sprofitwillbeoverstatedandnextyear’sprofit
willbeunderstated
BThecurrentyear’sprofitwillbeunderstatedbuttherewillbeno
effectonnextyear’sprofit
.
.
CThecurrentyear’sprofitwillbeunderstatedandnextyear’sprofit
willbeoverstated
DThecurrentyear’sprofitwillbeoverstatedbuttherewillbeno
effectonnextyear’sprofit.
14.Inpreparingacompany’scashflowstatement,which,ifany,ofthe
followingitemscouldformpartofthecalculationofcashflowfrom
financingactivities?
(1)Proceedsofsaleofpremises
(2)Dividendsreceived
(3)Issueofshares
A1only
B2only
C3only
DNoneofthem.
15.At31March2009acompanyhadoilinhandtobeusedforheatingcosting$8,200andanunpaidheatingoilbillfor$3,600.At31March2010theheatingoilinhandwas$9,300andtherewasanoutstandingheatingoilbillof$3,200.Paymentsmadeforheatingoilduringtheyearended31March2010totalled$34,600.Basedonthesefigures,whatamount
shouldappearinthecompany’sincomestatementforheatingoilforthe
year?
A$23,900
B$36,100
C$45,300
D$33,100
16.IntimesofinflationIntimesofrisingprices,whateffectdoesthe
useofthehistoricalcostconcepthaveonacompany’sassetvaluesand
profit?
A.Assetvaluesandprofitbothundervalued
B.Assetvaluesandprofitbothovervalued
C.Assetvaluesundervaluedandprofitovervalued
D.Assetvaluesovervaluedandprofitundervalued
17.Betapurchasedsomeplantandequipmenton01/07/2010for$60,000.Theestimatedresidualvalueoftheplantin10yearstimeisestimated
.
.
tobe$6,000.Beta’spolicyistochargedepreciationonthestraight
linebasis,withaproportionatechargeintheperiodofacquisition.
WhatshouldthedepreciationchargefortheplantbeinBeta’s
accountingperiodof18monthsto30/09/2010?
A.$5400
B.$900
C.$1350
D.$675
18.Acompany’sincomestatementfortheyearended31December2005
showedanetprofitof$83,600.Itwaslaterfoundthat$18,000paidfor
thepurchaseofamotorvanhadbeendebitedtothemotorexpenses
account.Itisthecompany’spolicytodepreciatemotorvansat25per
centperyearonthestraightlinebasis,withafullyear’schargein
theyearofacquisition.Whatwouldthenetprofitbeafteradjustingforthiserror?
A.$97,100
B.$70,100
C.$106,100
D.$101,600
19.Whichofthefollowingstatementsarecorrect?
(1)
tobe
prudent,company
chargedepreciation
annually
onthefixed
asset
(2)substanceoverformmeansthatthecommercialeffectofatransaction
must
always
beshowninthe
financial
statements
evenif
this
differs
fromlegalform
(3)
inordertoachievethe
comparable,
itemsshouldbe
treated
inthe
samewayyearonyear
A.2and3only
B.Allofthem
C.1and2only
D.3only
20.whichofthefollowingaboutaccrualsconceptarecorrect?
(1)allfinancialstatementsarebasedontheaccrualsconcept
(2)theunderlyingtheoryofaccrualsconceptandmatchingconceptaresame
.
.
(3)accrualsconceptdealswithanyfigurethatincurredintheperiod
irrelevantwithit’spaidornot
A.2and3only
B.Allofthem
C.1and2only
D.3only
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
贷:
交易性金融资产
10000
投资收益
500
3.借:
应付职工薪酬
1000
贷:
库存现金
1000
4.借:
银行存款
4095
贷:
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
贷:
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-maturityinvestme
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