资源描述：
《会计英语练习题及答案.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、《会计英语》练习题及答案一、单选题1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1）Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3）Tofac
2、ilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and32.Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31De
3、c2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?A.$8500DrB.$8500CrC.$14000DrD.$14000Cr3.Shoulddividendspaidappearonthefaceofacompany’scashflowstatement?A.YesB.NoC.NotsureD.Either4.Whichofthefollowinginve
4、ntoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?A.WeightedAveragecostB.Firstinfirstout(FIFO)C.Lastinfirstout(LIFO)D.Unitcost5.Whichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialposition?(1)plant,
5、equipment,andproperty(2)companycar(3)€4000cash(4)€1000chequeA.(1),(3)B.(1),(2)C.(2),(3)D.(2),(4)6.Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany’sbalancesheet?(1)investmentinsubsidiary(2)Loanmaturedwithinoneyear.(3)incometaxaccrueduntillyearend.(4)Preferencedivide
6、ndaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)D(2),(3)and(4)7.ThetrialbalancetotalsofGammaat30September2010are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?1.Aniteminthecashbook$6,160forpaymentofrenthasnotbee
7、nenteredintherentpayableaccount.2.Thebalanceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromt
8、hetrialbalance.A1and2B2and3C2and4
