会计专业英语模拟试题及答案

....word.zl.?会计专业英语?模拟 试题 中考模拟试题doc幼小衔接 数学试题 下载云南高中历年会考数学试题下载N4真题下载党史题库下载 及答案一、单项选择题〔每题1分，共20分〕1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1〕Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.2〕Inordertoachieveparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3〕Tofacilitateparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4〕Toplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and3Johnnyhadreceivablesof$5500atthestartof2021.Duringtheyearto31Dec2021hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2021?$8500Dr$8500Cr$14000Dr$14000CrShoulddividendspaidappearonthefaceofapany’scashflowstatement?YesNoNotsureEitherWhichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?WeightedAveragecostFirstinfirstout(FIFO)Lastinfirstout(LIFO)Unitcost5.Whichoffollowingitemsmayappearasnon-currentassetsinapany’sthestatementoffinancialposition?(1)plant,equipment,andproperty(2)panycar(3)€4000cash(4)€1000chequeA.(1),(3)B.(1),(2)C.(2),(3)D.(2),(4)6.Whichofthefollowingitemsmayappearascurrentliabilitiesinapany’sbalancesheet?(1)investmentinsubsidiary(2)Loanmaturedwithinoneyear.(3)inetaxaccrueduntillyearend.(4)PreferencedividendaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)D(2),(3)and(4)7.ThetrialbalancetotalsofGammaat30September2021are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?1.Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableaccount.2.Thebalanceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.A1and2B2and3C2and4D3and48.Thetapreparesitsfinancialstatementsfortheyearto30Aprileachyear.Thepanypaysrentforitspremisesquarterlyinadvanceon1January,1April,1Julyand1Octobereachyear.Theannualrentwas$84,000peryearuntil30June2021.Itwasincreasedfromthatdateto$96,000peryear.Whatrentexpenseandendofyearprepaymentshouldbeincludedinthefinancialstatementsfortheyearended30April2021?ExpensePrepaymentA$93,000$8,000B$93,000$16,000C$94,000$8,000D$94,000$16,0009.At30September2021,thefollowingbalancesexistedintherecordsofLambda:Plantandequipment:$860,000Depreciationforplantandequipment:$397,000Duringtheyearended30September2021,plantwithawrittendownvalueof$37,000wassoldfor$49,000.Theplanthadoriginallycost$80,000.Plantpurchasedduringtheyearcost$180,000.Itisthepany.spolicytochargeafullyeardepreciationintheyearofacquisitionofanassetandnoneintheyearofsale,usingarateof10%onthestraightlinebasis.WhatnetamountshouldappearinLambda.sbalancesheetat30September2021forplantandequipment?A$563,000B$467,000C$510,000D$606,00010.Apany’splantandmachineryledgeraccountfortheyearended30September2021wasasfollows:Plantandmachinery–cost2021$2021$1Octoberbalanceb/f3812001JuneDisposal360001Deccash1800030Septbalancec/f36320039920039920030Septbalanceb/f363200Thepany’spolicyistochargedepreciationat20%peryearonthestraightlinebasis,withproportionatedepreciationinyearsofpurchaseanddisposal.Whatisthedepreciationchargefortheyearended30September2021?A$74,440B$84,040C$72,640D$76,84011.Listedbelowaresomecharacteristicsoffinancialinformation.(1)True(2)Prudence(3)pleteness(4)CorrectWhichofthesecharacteristicscontributetoreliability?A(1),(3)and(4)onlyB(1),(2)and(4)onlyC(1),(2)and(3)onlyD(2),(3)and(4)only12.Theplantandmachinerycostaccountofapanyisshownbelow.Thepany’spolicyistochargedepreciationat20%onthestraightlinebasis,withproportionatedepreciationinyearsofacquisitionanddisposal.Plantandmachinery–cost2021$2021$1Janbalanceb/f28000030Junedisposal140001Aprcash480001Septcash3600031Decbalancec/f350000364000364000Balanceb/f350000Whatshouldbethedepreciationchargefortheyearended31December2021?$67,000$64,200$70,000$68,60013.Inpreparingitsfinancialstatementsforthecurrentyear,apany’sclosinginventorywasunderstatedby$300,000.Whatwillbetheeffectofthiserrorifitremainsuncorrected?AThecurrentyear’sprofitwillbeoverstatedandnextyear’sprofitwillbeunderstatedBThecurrentyear’sprofitwillbeunderstatedbuttherewillbenoeffectonnextyear’sprofitCThecurrentyear’sprofitwillbeunderstatedandnextyear’sprofitwillbeoverstatedDThecurrentyear’sprofitwillbeoverstatedbuttherewillbenoeffectonnextyear’sprofit.14.Inpreparingapany’scashflowstatement,which,ifany,ofthefollowingitemscouldformpartofthecalculationofcashflowfromfinancingactivities?(1)Proceedsofsaleofpremises(2)Dividendsreceived(3)IssueofsharesA1onlyB2onlyC3onlyDNoneofthem.15.At31March2021apanyhadoilinhandtobeusedforheatingcosting$8,200andanunpaidheatingoilbillfor$3,600.At31March2021theheatingoilinhandwas$9,300andtherewasanoutstandingheatingoilbillof$3,200.Paymentsmadeforheatingoilduringtheyearended31March2021totalled$34,600.Basedonthesefigures,whatamountshouldappearinthepany’sinestatementforheatingoilfortheyear?A$23,900B$36,100C$45,300D$33,10016.IntimesofinflationIntimesofrisingprices,whateffectdoestheuseofthehistoricalcostconcepthaveonapany’sassetvaluesandprofit?AssetvaluesandprofitbothundervaluedAssetvaluesandprofitbothovervaluedAssetvaluesundervaluedandprofitovervaluedAssetvaluesovervaluedandprofitundervalued17.Betapurchasedsomeplantandequipmenton01/07/2021for$60,000.Theestimatedresidualvalueoftheplantin10yearstimeisestimatedtobe$6,000.Beta’spolicyistochargedepreciationonthestraightlinebasis,withaproportionatechargeintheperiodofacquisition.WhatshouldthedepreciationchargefortheplantbeinBeta’saccountingperiodof18monthsto30/09/2021?$5400$900$1350$67518.Apany’sinestatementfortheyearended31December2005showedanetprofitof$83,600.Itwaslaterfoundthat$18,000paidforthepurchaseofamotorvanhadbeendebitedtothemotorexpensesaccount.Itisthepany’spolicytodepreciatemotorvansat25percentperyearonthestraightlinebasis,withafullyear’schargeintheyearofacquisition.Whatwouldthenetprofitbeafteradjustingforthiserror?$97,100$70,100$106,100$101,60019.Whichofthefollowingstatementsarecorrect?(1)tobeprudent,panychargedepreciationannuallyonthefixedasset(2)substanceoverformmeansthatthemercialeffectofatransactionmustalwaysbeshowninthefinancialstatementsevenifthisdiffersfromlegalform(3)inordertoachievetheparable,itemsshouldbetreatedinthesamewayyearonyearA.2and3onlyB.AllofthemC.1and2onlyD.3only20.whichofthefollowingaboutaccrualsconceptarecorrect?(1)allfinancialstatementsarebasedontheaccrualsconcept(2)theunderlyingtheoryofaccrualsconceptandmatchingconceptaresame(3)accrualsconceptdealswithanyfigurethatincurredintheperiodirrelevantwithit’spaidornotA.2and3onlyB.AllofthemC.1and2onlyD.3only二、翻译题〔共30分〕1、将以下分录翻译成英文〔每个2分，共10分〕借：固定资产清理30000累计折旧10000贷：固定资产40000借：银行存款10500贷：交易性金融资产10000投资收益5003．借：应付职工薪酬1000贷：库存现金10004．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〕5955．借：应付票据40000贷：银行存款400002、将以下报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 翻译成中文〔每空1分，共20分〕ABCgroupthestatementoffinancialpositionasat31/Dec/2021€Non-currentassetsIntangibleassetsProperty,plantandequipmentInvestmentinassociatesHeld-for-maturityinvestmentDeferredinetaxassetsCurrentAssetsTradeandotherreceivablesDerivativefinancialinstrumentsCashandcashequivalentsAssetsofdiscontinuedoperationAssetsintotalCurrentLiabilitiesAccruedpayrollAccrueddividendAccruedaccountsNon-currentLiabilitiesLiabilitiesintotalNetAssets三、阅读题　〔共30分〕Researchanddevelopment(R&D)AccountingtreatmentofR&DUnderInternationalAccountingStandardstheaccountingforR&DisdealtwithunderIAS38,IntangibleAssets.IAS38statesthatanintangibleassetistoberecognisedif,andonlyif,thefollowingcriteriaaremet:itisprobablethatfutureeconomicbenefitsfromtheassetwillflowtotheentity,thecostoftheassetcanbereliablymeasured.Theaboverecognitioncriterialookstraightforwardenough,butinrealityitcanprovetobeverydifficulttoassesswhetherornotthesehavebeenmet.Inordertomakethisrecognitionofintangiblesmoreclear,IAS38separatesanR&Dprojectintoaresearchphaseandadevelopmentphase.ResearchphaseItisimpossibletodemonstratewhetherornotaproductorserviceattheresearchstagewillgenerateanyprobablefutureeconomicbenefit.Asaresult,IAS38statesthatallexpenditureincurredattheresearchstageshouldbewrittenofftothestatementofprehensiveineasanexpensewhenincurred,andwillneverbecapitalisedasanintangibleasset.DevelopmentphaseUnderIAS38,anintangibleassetarisingfromdevelopmentmustbecapitalisedifanentitycandemonstrateallofthefollowingcriteria:thetechnicalfeasibilityofpletingtheintangibleasset(sothatitwillbeavailableforuseorsale);intentiontopleteanduseorselltheasset;abilitytouseorselltheasset;existenceofamarketor,iftobeusedinternally,theusefulnessoftheasset;availabilityofadequatetechnical,financial,andotherresourcestopletetheasset;thecostoftheassetcanbemeasuredreliably.Ifanyoftherecognitioncriteriaarenotmetthentheexpendituremustbechargedtotheinestatementasincurred.Notethatiftherecognitioncriteriahavebeenmet,capitalisationmusttakeplace.Oncedevelopmentcostshavebeencapitalised,theassetshouldbeamortisedinaccordancewiththeaccrualsconceptoveritsfinitelife.Amortisationmustonlybeginwhenmercialproductionhasmenced.Questions:Outlinethecriteriasofrecognitionofintangibleassets〔5分〕Criteriastorecognisedasdevelopment(5分)Identifytheaccountingtreatmentofresearchphase〔10分〕Identifytheaccountingtreatmentofdevelopmentphase〔10分〕四、业务题　〔按要求用英文编制分录，每题2分，共20分〕Johnnysetupabusinessandinthefirstafewdaysoftradingthefollowingtransactionsoccurred(ignoreallthetax):Heinvests$80000ofhismoneyinhisbusinessbankaccountHethenbuysgoodsfromIsabel,asupplierfor$4000andpaysbycheque,thegoodsisdeliveredrightafterthepaymentAsaleismadefor$3000–thecustomerpaysbychequeJohnnymakesanothersalefor$2000andthecustomerpromisestopayinthefutureHethenbuysgoodsfromanothersupplier,Kamen,for$2000oncredit,goodsisdeliveredontimeHepaysatelephonebillof$800bychequeThecreditcustomerpaysthebalanceonhisaccountHereturenedsomefaultygoodstohissupplierKamen,whichworth$400.Bankinterestof$70isreceivedAchequecustomerreturned$400goodstohimforarefund参考答案单项选择题1-5CCACB6-10DCDCD11-15ABCDD16-20CBABA翻译题1〕中翻英DrdisposaloffixedassetDepreciationCrfixedassetDrBankCrTradablefinancialassetInvestmentine3．DraccruedpayrollCrcash4．DrbankCrotheroperatingrevenueAccruedtax-VAT(output)5．DraccruednotesCrbank2)英翻中编制单位：ABC资产负债表时间：2021年12月31日单位：欧元非流动资产无形资产固定资产长期股权投资持有至到期投资递延所得税资产流动资产应收账款及其他应收款货币资金非持续性经营资产资产总计负债流动负债应付职工薪酬应付股利应付账款非流动负债负债总计净资产3、阅读题Outlinethecriteriasofrecognitionofintangibleassets〔5分〕IAS38statesthatanintangibleassetistoberecognisedif,andonlyif,thefollowingcriteriaaremet:itisprobablethatfutureeconomicbenefitsfromtheassetwillflowtotheentity,thecostoftheassetcanbereliablymeasured.Criteriastorecognisedasdevelopmentthetechnicalfeasibilityofpletingtheintangibleasset(sothatitwillbeavailableforuseorsale);intentiontopleteanduseorselltheasset;abilitytouseorselltheasset;existenceofamarketor,iftobeusedinternally,theusefulnessoftheasset;availabilityofadequatetechnical,financial,andotherresourcestopletetheasset;thecostoftheassetcanbemeasuredreliably.Identifytheaccountingtreatmentofresearchphase〔10分〕IAS38statesthatallexpenditureincurredattheresearchstageshouldbewrittenofftothestatementofprehensiveineasanexpensewhenincurred,andwillneverbecapitalisedasanintangibleasset.Identifytheaccountingtreatmentofdevelopmentphase〔10分〕intangibleassetarisingfromdevelopmentmustbecapitalisedOncedevelopmentcostshavebeencapitalised,theassetshouldbeamortisedinaccordancewiththeaccrualsconceptoveritsfinitelife.Amortisationmustonlybeginwhenmercialproductionhasmenced.4、业务题DrbankCrcapitalDrfinishedgoodsCrbankDrbankCrsalesrevenueDraccountsreceivableCrsalesrevenueDrfinishedgoodsCraccruedaccountsDradministrativeCrbankDrbankCraccountsreceivableDrbankCrfinishedgoodsDrbankCrfinancialexpenseDrsalesrevenueCrbank