欢迎来到天天文库
浏览记录
ID:17169067
大小:13.87 KB
页数:5页
时间:2018-08-28
《金融英语证书考试:会计真题试题》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、金融英语证书考试:会计真题试题 SECTIONONE(Compulsory)Answerallsixquestionsinthissection.Eachquestioncarries10marks. Question1(Total:10marks)ReadandstatewhetherthefollowingstatementareTURE(T)orFALSE(F).Forfalsestatementsyouarerequiredtocorrectedstatements.Writeallanswersontheanswershe
2、ets. A“CarriageOutwards”accountnormallyhasadebitbalance. “LongTermInvestment”isanitemofshareholders’fund. “Cashbasisaccounting”meansthataccountsonlyrecorditemswhichhaverealizablevaluesincash. A“Purchases”accountrecordsonlyitemswhichwereboughtforresale. “SharePremium
3、”isacapitalprofit. A“quickratio”teststheliquidityofabusiness. Avariablecostisacostwhichchangesaccordingtomarketconditions. Question2(Total:10marks)Readthefollowingstatementsandchoosethecorrectanswersbywritingthealphabeticalletterontheanswersheets. A“relevantcost”is (
4、a)acostwhichhasbeenpaid (b)afuturecostwhichisassociatedwiththedecisionathand. (c)afuturecostwhichmustbeincurredifafirmistocontinueinbusiness. (d)afixedcostinaproject Provisionfordoubtfuldebtsis (a)anaccountrecordingalldebtswhicharedoubtfulincollection. ?(b)acurrent
5、liability. (c)acurrentasset. (d)areductioninthevalueofanasset. Acashflowstatement (a)showstheamountsofmoneyincash,ornearcashform,receivedandpaidoutbyafirmfromtradingduringaperiod. (b)showstheamountsofmoneyincash,ornearcashform,receivedandpaidoutbyafirmfromallactivit
6、iesduringaperiod. (c)showsthechangeinfinancialpositionsofafirmduringaperiod. (d)showsafirm’scashtransactionsduringaperiod. Asoletrader’scapitalataparticulardateequals (a)theamountofcashhehasinthebusiness. (b)hisnetassetsatcostinthebusiness. ?(c)allhisassetsinthebus
7、inessatrealizablevalues. (d)allhisassetsatbookvaluesinthebusinesslessallliabilitiesofthebusiness. Abalancesheetshows (a)allassetsofafirmatmarketvaluesandallitsliabilitiesataparticulardate. (b)allknownassetsandallknownliabilitiesandcapitalofafirmataparticulardate. (c
8、)estimatedvaluesofallassets,capitalandliabilitiesofafirmataparticulardate. (d)allassets,allliabilities
此文档下载收益归作者所有