会计英语试题及答案

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1、精品文档会计英语试题及答案会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。一、单选题1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1）Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhisto

2、ricalcost.2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinf

3、inancialstatements.A1and3B1and4C3onlyD2and32.Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcredit2016全新精品资料-全新公文范文-全程指导写作–独家原创8/8精品文档customers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?A.$85

4、00Dr   B.$8500Cr    C.$14000Dr    D.$14000Cr3.Shoulddividendspaidappearonthefaceofacompany’scashflowstatement?A. Yes       B. NoC. Notsure    D. Either4.Whichofthefollowinginventoryvaluationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredroppin

5、g?A. WeightedAveragecostB. Firstinfirstout(FIFO)C. 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.

6、(2),(4)6.Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany’sbalancesheet?(1)investmentinsubsidiary2016全新精品资料-全新公文范文-全程指导写作–独家原创8/8精品文档(2)Loanmaturedwithinoneyear.(3)incometaxaccrueduntillyearend.(4)PreferencedividendaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)an

7、d(4)D(2),(3)and(4)7.ThetrialbalancetotalsofGammaat30September2010are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?1.Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableaccount.2.Thebala

8、nceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanc