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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）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridethep
2、rudenceconcept.3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and3Johnnyhadreceivablesof$5500atthesta
3、rtof2010.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?$8500Dr$8500Cr$14000Dr$14000CrShoulddividendspaidappearonthefaceofacompany’scashflowstatement?YesNoNotsureEitherWhichof
4、thefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?WeightedAveragecostFirstinfirstout(FIFO)Lastinfirstout(LIFO)Unitcost5.Whichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialpo
5、sition?(1)plant,equipment,andproperty(2)companycar(1)?4000cash(2)?1000chequeA.(1),(3)B.(1),(2)C.(2),(3)D.(2),(4)6.Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany’sbalancesh(1)investmentinsubsidiary(2)Loanmaturedwithinoneyear.(3)incometaxaccrueduntillyearend
6、.(4)Preferencedividendaccrued7.ThetrialbalancetotalsofGammaat30September2010are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?1.Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableacco
7、unt.2.Thebalanceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.3.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.4.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.A1and
8、2B2and3C2and4D3and48.Thetapreparesitsfinancialstatementsfortheyearto30Aprileachyear.Theco
