会计专业英语模拟试题及答案.docx

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1、《会计专业英语》模拟试题及答案一、翻译题（共30分）1、将下列分录翻译成英文（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、将下列报表翻译成中文（每空1分，共20分）ABCgroupthestatementoffinancialpos

2、itionasat31/Dec/2010€Non-currentassetsIntangibleassetsProperty,plantandequipmentInvestmentinassociatesHeld-for-maturityinvestmentDeferredincometaxassetsCurrentAssetsTradeandotherreceivablesDerivativefinancialinstrumentsCashandcashequivalentsAssetsofdiscontinuedo

3、perationAssetsintotalCurrentLiabilitiesAccruedpayrollAccrueddividendAccruedaccountsNon-currentLiabilitiesLiabilitiesintotalNetAssets二、单选题（每题1分，共20分）1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1）Themoneymeasurementassumptionistha

4、titemsinaccountsareinitiallymeasuredattheirhistoricalcost.2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomply

5、withthelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and3Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceonthe

6、accountsreceivablesat31Dec2010?$8500Dr$8500Cr$14000Dr$14000CrShoulddividendspaidappearonthefaceofacompany’scashflowstatement?YesNoNotsureEitherWhichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredrop

7、ping?WeightedAveragecostFirstinfirstout(FIFO)Lastinfirstout(LIFO)Unitcost5.Whichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialposition?(1)plant,equipment,andproperty(2)companycar(3)€4000cash(4)€1000chequeA.(1),(3)B.(1),(2)C.(2),(

8、3)D.(2),(4)6.Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany’sbalancesheet?(1)investmentinsubsidiary(2)Loanmaturedwithinoneyear.(3)incometaxaccruedunt