财务会计 英文选择题Word文件下载.docx

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f.currentcreditors

E

3.WhichofthefollowingdoesNOTbelongtotheminimumrequiredinformationtobepresentedonthefaceofthestatementofcomprehensiveincomeinaccordancewithInternationalFinancialReportingStandards?

a.thedividendsdistributedduringtheyear

b.taxcosts

c.componentsofothercomprehensiveincome

d.income

e.totalcomprehensiveincomefortheperiod

f.profitorlossfromdiscontinuedoperations

g.financialcosts

F

4.Thevariableoverheadcostsare:

a.thosedirectandindirect（indirect）coststhatdirectlydependonchangesinproductionvolume,suchasdirectandindirectlabor

b.allmajortechnologicalcostsofproduction

c.anyadditionalproductioncosts

d.thoseindirectcoststhatchangedirectlyoralmostdirectlydependingonchangesinproductionvolume,suchasindirectlaborandindirectmaterials

e.thosedirectcoststhatchangedirectlyoralmostdirectlydependingonchangesinproductionvolume,suchasdirectlaboranddirectmaterials

D

5.WhichofthefollowingisNOTacriterionforclassifyingaliabilityascurrent?

a.theliabilityisheldprimarilyforcommercialpurposes

b.theliabilityisexpectedtobesettledwithin12maftertheendofthereportingperiod

c.theenterprisehasnounconditionalrighttopostponethesettlementoftheobligationbyatleast12monthsaftertheendofthereportingperiod

d.theliabilityisexpectedtobesettledwithinthenormaloperatingcycleoftheentity

e.thereisnocorrectanswer

6.AttheendofthereportingperioditisestablishedthattheprovisionaccruedduringthepreviousreportingperiodwasoverestimatedbyBGN20,000.Whataccountingitemshouldbedrawnupinthiscase?

a.Debitaccount"

Provisionsforwarrantyservice"

20000,Creditaccount"

Otherincome"

20000

b.Debitaccount"

Salesrevenues"

c.Debitaccount"

Otherexpenses"

d.Debitaccount"

Expensesforprovisions"

（20000）,Creditaccount"

（20000）-bytheredreversalmethod

7.WhichofthefollowingisNOTanoutgoingcashflowfrominvestingactivitiesforamanufacturingenterprise?

a.Repurchaseofownshares

b.Cashpaymentsforthepurchaseofasoftwareproduct

c.Loangrantedtoasubsidiary

d.Cashpaymentsforthepurchaseofinvestmentsinassociates

e.Alloftheabovearecashoutflowsfrominvestingactivities

f.Advancepaidforthepurchaseofamachine

8.Theaccountingoftheimpairmentofmaterialsisasfollows:

a.Wedebittheaccount"

Expensesforimpairmentofinventories"

andcredittheaccount"

Impairmentofmaterials"

butwithnegativeamounts

b.Wedebittheaccount"

c.Wedebitthe"

Materials"

accountandcreditthe"

MaterialsImpairment"

account

d.Wedebittheaccount"

e.Wedebittheaccount"

f.Wedebittheaccount"

B

9.Theinitialmaltontheaccount"

isBGN12,000.TheaccruedexpensesforprovisionsduringthereportingperiodareBGN45,000.thefollowingaccountingitemisdrawnup:

Costsforprovisions"

60000,Creditaccount"

60000

45000,Debitaccount"

15000,Creditaccount"

Cash"

57000,Debitaccount"

3000,Creditaccount"

e.Debitaccount"

f.Debitaccount"

10.WhichofthefollowingisNOTacomponentofequity?

a.fixedcapital

b.legalreserves

c.revaluationreserve

d.uncoveredlossfrompreviousyears

e.financingfortheacquisitionofatangiblefixedasset

f.premiumreserve

11.WhataccountingitemiscompiledforreportingareceivedbankloanintheamountofBGN120,000.Uponconcludingtheloanagreement,theenterprisehaspaidamanagementfeeforthebank'

stariffintheamountofBGN6,300?

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?

a.unfinishedconstructionunderconstructioncontracts

b.deliveryofgoodsbyimport

c.unfinisheddeliveryofauxiliarymaterials

d.combustiblematerials

e.products

f.workinprogress

13.Whichofthefollowingstatementsconcerningtheexchangeofatangiblefixedassetforanotherassetistrue?

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

14.WhichofthefollowingisNOTincomingcashflowfromoperatingactivities?

a.Cashreceiptsfromsaleofproducts

b.Cashreceiptsofaninsurancecompanyfrominsurancepremiums

c.Dividendsreceivedfromholdingcompanies

d.Cashreceiptsfromcommissions

e.Interestreceivedonloansfromafinancialinstitution

f.Allspecifiedcashinflowsarefromcorebusiness

15.WhichofthefollowingmethodsforwritingoffinventoriesanddeterminingthecostofsalesisNOTeligibleunderInternationalFinancialReportingStandards?

a.lastincoming,firstoutgoingprice

b.allthelistedassessmentmethodsareacceptable

c.methodofspecificidentification

d.firstincoming,firstoutgoingprice

e.floatingweightedaverageprice

16.Thecancellationofimpairmentofmaterialsreportedinpreviousreportingperiodsmayoccuras:

Impairmentlosses"

b.Wedebitthe"

c.Wedebittheaccount"

Recoveredimpairment"

e.Wedebitthe"

Impairmentcosts"

g.Wedebittheaccount"

17.Ifthefairvaluelesscoststosellofanitemofproperty,plantandequipmentexceedsitscarryingamount,it:

a.itsvalueinusemustbedetermined

b.thepresentvalueofthedeferredsalevaluemustalsobecalculated

c.theassetisnotimpairedanditisnotnecessarytodetermineitsvalueinuse

d.itmustbeassumedthattheassetisimpaired

18.Researchcostsincurredbytheenterprise:

a.shouldberecognizedasanintangibleasset

b.theymustberecordedascurrentexpensesfortheperiodinwhichtheyareincurred

c.shouldbeaccountedforasareductionindevelopmentcosts

d.mustbeaccountedforasanexpenseforfutureperiods

B

19.WhichofthefollowinginformationshouldNOTbedisclosedinthenotestothefinancialstatementsbasedonInternationalFinancialReportingStandards?

a.management'

sestimatestodetermineaccountingestimates

b.thebasisforthepreparationofthefinancialstatementsoftheenterprise

c.selectedaccountingpoliciesoftheenterprise

d.thetotalamountofdividendsofferedordeclaredpriortotheapprovalofthefinancialstatementsforpublication