财务会计 英文选择题.docx

财务会计 英文选择题.docx

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财务会计英文选择题

1.Inwhichofthefollowingdepreciationmethodsarethedepreciationcoststhehighestinthefirstyearoftheasset'slife?

Chooseone

a.decreasingresiduemethod

b.productionmethodofdepreciation

c.undernoneoftheabovedepreciationmethods

d.lineardepreciationmethod

A

2.Arenotexternalusersofaccountinginformation:

Chooseone

a.taxauthorities

b.suppliers

c.tradeunions

d.potentialinvestors

e.managers

f.currentcreditors

E

3.WhichofthefollowingdoesNOTbelongtotheminimumrequiredinformationtobepresentedonthefaceofthestatementofcomprehensiveincomeinaccordancewithInternationalFinancialReportingStandards?

Chooseone

a.thedividendsdistributedduringtheyear

b.taxcosts

c.componentsofothercomprehensiveincome

d.income

e.totalcomprehensiveincomefortheperiod

f.profitorlossfromdiscontinuedoperations

g.financialcosts

F

4.Thevariableoverheadcostsare:

Chooseone

a.thosedirectandindirect（indirect）coststhatdirectlydependonchangesinproductionvolume,suchasdirectandindirectlabor

b.allmajortechnologicalcostsofproduction

c.anyadditionalproductioncosts

d.thoseindirectcoststhatchangedirectlyoralmostdirectlydependingonchangesinproductionvolume,suchasindirectlaborandindirectmaterials

e.thosedirectcoststhatchangedirectlyoralmostdirectlydependingonchangesinproductionvolume,suchasdirectlaboranddirectmaterials

D

5.WhichofthefollowingisNOTacriterionforclassifyingaliabilityascurrent?

Chooseone

a.theliabilityisheldprimarilyforcommercialpurposes

b.theliabilityisexpectedtobesettledwithin12maftertheendofthereportingperiod

c.theenterprisehasnounconditionalrighttopostponethesettlementoftheobligationbyatleast12monthsaftertheendofthereportingperiod

d.theliabilityisexpectedtobesettledwithinthenormaloperatingcycleoftheentity

e.thereisnocorrectanswer

E

6.AttheendofthereportingperioditisestablishedthattheprovisionaccruedduringthepreviousreportingperiodwasoverestimatedbyBGN20,000.Whataccountingitemshouldbedrawnupinthiscase?

Chooseone

a.Debitaccount"Provisionsforwarrantyservice"20000,Creditaccount"Otherincome"20000

b.Debitaccount"Provisionsforwarrantyservice"20000,Creditaccount"Salesrevenues"20000

c.Debitaccount"Provisionsforwarrantyservice"20000,Creditaccount"Otherexpenses"20000

d.Debitaccount"Expensesforprovisions"（20000）,Creditaccount"Provisionsforwarrantyservice"（20000）-bytheredreversalmethod

D

7.WhichofthefollowingisNOTanoutgoingcashflowfrominvestingactivitiesforamanufacturingenterprise?

Chooseone

a.Repurchaseofownshares

b.Cashpaymentsforthepurchaseofasoftwareproduct

c.Loangrantedtoasubsidiary

d.Cashpaymentsforthepurchaseofinvestmentsinassociates

e.Alloftheabovearecashoutflowsfrominvestingactivities

f.Advancepaidforthepurchaseofamachine

E

8.Theaccountingoftheimpairmentofmaterialsisasfollows:

Chooseone

a.Wedebittheaccount"Expensesforimpairmentofinventories"andcredittheaccount"Impairmentofmaterials",butwithnegativeamounts

b.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Expensesforimpairmentofinventories"

c.Wedebitthe"Materials"accountandcreditthe"MaterialsImpairment"account

d.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Expensesforimpairmentofinventories",butwithnegativeamounts

e.Wedebittheaccount"Expensesforimpairmentofinventories"andcredittheaccount"Impairmentofmaterials"

f.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Otherexpenses"

B

9.Theinitialmaltontheaccount"Provisionsforwarrantyservice"isBGN12,000.TheaccruedexpensesforprovisionsduringthereportingperiodareBGN45,000.thefollowingaccountingitemisdrawnup:

Chooseone

a.Debitaccount"Costsforprovisions"60000,Creditaccount"Provisionsforwarrantyservice"60000

b.Debitaccount"Provisionsforwarrantyservice"45000,Debitaccount"Otherexpenses"15000,Creditaccount"Cash"60000

c.Debitaccount"Provisionsforwarrantyservice"57000,Debitaccount"Expensesforprovisions"3000,Creditaccount"Cash"60000

d.Debitaccount"Expensesforprovisions"60000,Creditaccount"Cash"60000

e.Debitaccount"Provisionsforwarrantyservice"60000,Creditaccount"Cash"60000

f.Debitaccount"Provisionsforwarrantyservice"45000,Debitaccount"Expensesforprovisions"15000,Creditaccount"Cash"60000

F

10.WhichofthefollowingisNOTacomponentofequity?

Chooseone

a.fixedcapital

b.legalreserves

c.revaluationreserve

d.uncoveredlossfrompreviousyears

e.financingfortheacquisitionofatangiblefixedasset

f.premiumreserve

E

11.WhataccountingitemiscompiledforreportingareceivedbankloanintheamountofBGN120,000.Uponconcludingtheloanagreement,theenterprisehaspaidamanagementfeeforthebank'stariffintheamountofBGN6,300?

Chooseone

a.Dts/kaSkontobyfinancialinstruments6300andDts/kaCurrentaccountinBGN113700;Long-termbankloansreceived120,000

b.Dts/kaCurrentaccountinBGN120,000;Kts/kaLong-termbankloansreceived120100

c.Dts/kaReceivedlong-termbankloans120,000;Kts/kaSkontobyfinancialinstruments6300andKts/kaCurrentaccountinBGN113700

d.Dts/kaCurrentaccountinBGN113,700;Long-termbankloansreceived113,700

C

12.Forwhichinventorydospecialaccountingregulationsapply,givenitscharacteristics?

Chooseone

a.unfinishedconstructionunderconstructioncontracts

b.deliveryofgoodsbyimport

c.unfinisheddeliveryofauxiliarymaterials

d.combustiblematerials

e.products

f.workinprogress

A

13.Whichofthefollowingstatementsconcerningtheexchangeofatangiblefixedassetforanotherassetistrue?

Chooseone

a.Thecostofacquiringtheassetreceivedisequaltothecarryingamountoftheleasedasset,lessanypaymentsmadebytheenterprise,plusthepaymentreceivedbythecompanythatleasestheassettotheenterprise.

b.Iftheassetisacquiredforexchangewithanothernon-monetaryassetorwithacombinationofmonetaryandnon-monetaryassets,thentheacquisitioncostisthefairvalueoftheleasedasset

c.Iftheassetisacquiredinexchangeforanothernon-monetaryassetoracombinationofmonetaryandnon-monetaryassets,thentheacquisitioncostisthefairvalueoftheassetreceivedifthetransactionisofanon-commercialnature

d.Atransactionisconsideredtobeofacommercialnatureifthecashflowschemeassociatedwiththeassetreceived,intermsoftime,amountandrisk,coincideswiththecashflowschemeoftheleasedasset.

e.Ifthefairvalueoftheassetreceivedcannotbedetermined,thenthecostofacquisitionisequaltothecarryingamountoftheleasedasset,adjustedforcashpayments.

f.Allthesestatementsarenottrue

E

14.WhichofthefollowingisNOTincomingcashflowfromoperatingactivities?

Chooseone

a.Cashreceiptsfromsaleofproducts

b.Cashreceiptsofaninsurancecompanyfrominsurancepremiums

c.Dividendsreceivedfromholdingcompanies

d.Cashreceiptsfromcommissions

e.Interestreceivedonloansfromafinancialinstitution

f.Allspecifiedcashinflowsarefromcorebusiness

C

15.WhichofthefollowingmethodsforwritingoffinventoriesanddeterminingthecostofsalesisNOTeligibleunderInternationalFinancialReportingStandards?

Chooseone

a.lastincoming,firstoutgoingprice

b.allthelistedassessmentmethodsareacceptable

c.methodofspecificidentification

d.firstincoming,firstoutgoingprice

e.floatingweightedaverageprice

A

16.Thecancellationofimpairmentofmaterialsreportedinpreviousreportingperiodsmayoccuras:

Chooseone

a.Wedebittheaccount"Impairmentlosses"andcredittheaccount"Impairmentofmaterials"

b.Wedebitthe"Materials"accountandcreditthe"MaterialsImpairment"account

c.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Otherincome"

d.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Recoveredimpairment"

e.Wedebitthe"Materials"accountandcreditthe"Impairmentlosses"account

f.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Impairmentcosts",butwithnegativeamounts

g.Wedebittheaccount"Impairmentofmaterials"andcredittheaccount"Materials"

F

17.Ifthefairvaluelesscoststosellofanitemofproperty,plantandequipmentexceedsitscarryingamount,it:

Chooseone

a.itsvalueinusemustbedetermined

b.thepresentvalueofthedeferredsalevaluemustalsobecalculated

c.theassetisnotimpairedanditisnotnecessarytodetermineitsvalueinuse

d.itmustbeassumedthattheassetisimpaired

C

18.Researchcostsincurredbytheenterprise:

Chooseone

a.shouldberecognizedasanintangibleasset

b.theymustberecordedascurrentexpensesfortheperiodinwhichtheyareincurred

c.shouldbeaccountedforasareductionindevelopmentcosts

d.mustbeaccountedforasanexpenseforfutureperiods

B

19.WhichofthefollowinginformationshouldNOTbedisclosedinthenotestothefinancialstatementsbasedonInternationalFinancialReportingStandards?

Chooseone

a.management'sestimatestodetermineaccountingestimates

b.thebasisforthepreparationofthefinancialstatementsoftheenterprise

c.selectedaccountingpoliciesoftheenterprise

d.thetotalamountofdividendsofferedordeclaredpriortotheapprovalofthefinancialstatementsforpublication