《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. Which of the following statements about accounting concepts or assumptions are correct?
1） The money measurement assumption is that items in accounts are initially measured at their historical cost.bachelordom
2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.
3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclod.
4） To comply with the law, the legal form of a transaction must always be reflected in financial statements.
A 1 and 3
B 1 and 4
C 3 only
D 2 and 3
2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers.
What is the balance on the accounts receivables at 31 Dec 2010?
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A. $8 500 Dr
B. $8 500 Cr
C. $14 000 Dr
D. $14 000 Cr
3. Should dividends paid appear on the face of a company’s cash flow statement?
A. Yes
B. No
C. Not sure
D. Either
4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?
A. Weighted Average cost
B. First in first out (FIFO)
C. Last in first out (LIFO)
D. Unit cost
5. Which of following items may appear as non-current asts in a company’s the statement of financial position?
(1) plant, equipment, and property
(2) company car
(3) €4000 cash
(4) €1000 cheque
A. (1), (3)
B. (1), (2)
C. (2), (3)
D. (2), (4)
6. Which of the following items may appear as current liabilities in a company’s balance s
heet?
(1) investment in subsidiary
(2) Loan matured within one year.
(3) income tax accrued untill year end.
(4) Preference dividend accrued
A (1), (2) and (3)
B (1), (2) and (4)
C (1), (3) and (4)
D (2), (3) and (4)
ordinary是什么意思7. The trial balance totals of Gamma at 30 September 2010 are:
Debit $992,640
Credit $1,026,480general hospital
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Which TWO of the following possible errors could, when corrected, cau the trial balance to agree?
1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.
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2. The balance on the motor expens account $27,680 has incorrectly been listed in the trial balance as a credit.
3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles ast account.
4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance.
A 1 and 2
B 2 and 3
C 2 and 4
D 3 and 4
8. Theta prepares its financial statements for the year to 30 April each year. The company pays rent for its premis quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was $84,000 per year until 30 June 2010. It was incread from that date to $96,000 per year. What rent expen and end of year prepayment should be included in the financial statements for the year ended 30 April 2010?
Expen Prepayment
A $93,000 $8,000
B $93,000 $16,000
C $94,000 $8,000
D $94,000 $16,000
9. At 30 September 2010, the following balances existed in the records of Lambda:
Plant and equipment: $860,000
Depreciation for plant and equipment: $397,000
During the year ended 30 September 2010, plant with a written down value of $37,000 was sold for $49,000. The plant had originally cost $80,000. Plant purchad during the year cost $180,000. It is the company.s policy to charge a full year depreciation in the year of acquisition of an ast and none in the year of sale, using a rate of 10% on the straight line basis. What net amount should appear in Lambda.s balance sheet at 30 September 2010 for plant and equipment?
A $563,000
B $467,000
C $510,000
D $606,000
10. A company’s plant and machinery ledger account for the year ended 30 September 2010 was as follows:
Plant and machinery –cost |
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1 October balance b/f 381 200 | 1 June Disposal 36 000 |
1 Dec cash 18 000 | 30 Sept balance c/f 363 200 |
399 200 | 西安软件测试培训 399 200 |
30 Sept balance b/f 363 200 | |
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The company’s policy is to charge depreciation at 20% per year on the straight line basis,
with proportionate depreciation in years of purcha and disposal. What is the depreciation charge for the year ended 30 September 2010?
A $74,440
B $84,040
datawarehouC $72,640
D $76,840
11. Listed below are some characteristics of financial information.
(1) True
(2) Prudence
(3) Completeness
(4) Correct
Which of the characteristics contribute to reliability?
