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.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect
1）Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.
2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.
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.Shoulddividendspaidappearonthefaceofacompany’scashflowstatement
A.Yes
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.Itisthepolicytochargeafullyeardepreciationintheyearofacquisitionofanassetandnoneintheyearofsale,usingarateof10%onthestraightlinebasis.Whatnetamountshouldappearinbalancesheetat30September2010forplantandequipment
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$76,840
11.Listedbelowaresomecharacteristicsoffinancialinformation.
（1）True
（2）Prudence
（3）Completeness
（4）Correct
Whichofthesecharacteristicscontributetoreliability
A
（1）,（3）and（4）only
B
（1）,
（2）and（4）only
C
（1）,
（2）and（3）only
D
（2）,（3）and（4）only
12.Theplantandmachinerycostaccountofacompanyisshownbelow.Thecompany’spolicyistochargedepreciationat20%onthestraightlinebasis,withproportionatedepreciationinyearsofacquisitionanddisposal.
Plantandmachinery–cost
2009$
2009$
1Janbalanceb/f280000
30Junedisposal14000
1Aprcash48000
1Septcash36000
31Decbalancec/f350000
364000
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
C3only
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
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-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,butinrealityitcanprovetobeverydifficulttoassesswheth
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