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1、《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）Inordertoachievecomparabilityitmaysometimesben
2、ecessarytooverridetheprudenceconcept.3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3o
3、nlyD2and32.Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?A.$8500DrB.$8500CrC.$14000DrD.$14000Cr3.Shoulddivid
4、endspaidappearonthefaceofacompany’scashflowstatement?A.YesB.NoC.NotsureD.Either4.Whichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?A.WeightedAveragecostB.Firstinfirstout(FIFO)C.
5、Lastinfirstout(LIFO)D.Unitcost5.Whichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialposition?(1)plant,equipment,andproperty(2)companycar(3)€4000cash(4)€1000chequeA.(1),(3)B.(1),(2)C.(2),(3)D.(2),(4)6.Whichofthefollowing
6、itemsmayappearascurrentliabilitiesinacompany’sbalancesheet?(1)investmentinsubsidiary(2)Loanmaturedwithinoneyear.(3)incometaxaccrueduntillyearend.(4)PreferencedividendaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)D(2),(3)and(4)7.Thetrialbalancetotal
7、sofGammaat30September2010are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?1.Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableaccount.2.Thebalanceonthemotorexp
8、ensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.A1an
