1、會計專業英語模擬試題及答案一、單選題(每題1分，共20分)1. Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1) )Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.2) Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3) Tofacil

2、itatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4) Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and32. Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec2010hemakescredits

3、alesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?A. $8500DrB. $8500CrC. $14000DrD. $14000Cr3. Shoulddividendspaidappearonthefaceofacompanyscashflowstatement?A. YesB. NoC. NotsureD. Either4. Whichofthefollowinginventoryvaluationmethodsislikely

4、toleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?A. WeightedAveragecostB. Firstinfirstout(FIFO)C. Lastinfirstout(LIFO)D. Unitcost5. Whichoffollowingitemsmayappearasnon-currentassetsinacompanysthestatementoffinancialposition?(1) plant,equipment,andproperty(2) companycar(3) ?400

5、0cash(4) ?1000chequeA. (1),(3)B. (1),(2)C. (2),(3)D. (2),(4)6. Whichofthefollowingitemsmayappearascurrentliabilitiesinacompanysbalancesheet?(1) investmentinsubsidiary(2) Loanmaturedwithinoneyear.(3) incometaxaccrueduntillyearend.(4) PreferencedividendaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)

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

7、nt$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.3. $6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.4. Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.A1and2B2and3C2and4D3and48. Thetapreparesitsfinancialstatementsforthey

8、earto30Aprileachyear.Thecompanypaysrentforitspremisesquarterlyinadvanceon1January,1April,1Julyand1Octobereachyear.Theannualrentwas$84,000peryearuntil30June2010.Itwasincreasedfromthatdateto$96,000peryear.Whatrentexpenseandendofyearprepaymentshouldbeincludedinthefinancialstatementsfortheyearended30Apr

9、il2010?ExpensePrepaymentA$93,000$8,000B$93,000$16,000精選文檔，供參考！C$94,000$8,000D$94,000$16,0009. At30September2010,thefollowingbalancesexistedintherecordsofLambda:Plantandequipment:$860,000Depreciationforplantandequipment:$397,000Duringtheyearended30September2010,plantwithawrittendownvalueof$37,000wass

10、oldfor$49,000.Theplanthadoriginallycost$80,000.Plantpurchasedduringtheyearcost$180,000.Itisthecompany.spolicytochargeafullyeardepreciationintheyearofacquisitionofanassetandnoneintheyearofsale,usingarateof10%onthestraightlinebasis.WhatnetamountshouldappearinLambda.sbalancesheetat30September2010forpla

11、ntandequipment?A$563,000B$467,000C$510,000D$606,00010. Acompanysplantandmachineryledgeraccountfortheyearended30September2010wasasfollows:Plantandmachinery-cost20092010$1 October balance b/f 381 2001 Dec cash18 000399 2001 June Disposal 36 00030 Sept balance c/f 363 200399 20030 Sept balance b/f363 2

12、00Thecompanyspolicyistochargedepreciationat20%peryearonthestraightlinebasis,withproportionatedepreciationinyearsofpurchaseanddisposal.Whatisthedepreciationchargefortheyearended30September2010?A$74,440B$84,040C$72,640D$76,84011. Listedbelowaresomecharacteristicsoffinancialinformation.(1) True(2) Prud

13、ence(3) Completeness(4) CorrectWhichofthesecharacteristicscontributetoreliability?A(1),(3)and(4)onlyB(1),(2)and(4)onlyC(1),(2)and(3)onlyD(2),(3)and(4)only12. Theplantandmachinerycostaccountofacompanyisshownbelow.Thecompany'spolicyistochargedepreciationat20%onthestraightlinebasis,withproportionat

14、edepreciationinyearsofacquisitionanddisposal.Plantandmachinery-cost2009$2009$1Janbalanceb/f28000030Junedisposal140001Aprcash480001Septcash3600031Decbalancec/f350000364000364000Balanceb/f350000Whatshouldbethedepreciationchargefortheyearended31December2009?A.$67,000B.$64,200C.$70,000D.$68,60013. Inpre

15、paringitsfinancialstatementsforthecurrentyear,acompanysclosinginventorywasunderstatedby$300,000.Whatwillbetheeffectofthiserrorifitremainsuncorrected?AThecurrentyear'sprofitwillbeoverstatedandnextyear'sprofitwillbeunderstatedBThecurrentyearsprofitwillbeunderstatedbuttherewillbenoeffectonnexty

16、ear'sprofitCThecurrentyear'sprofitwillbeunderstatedandnextyear'sprofitwillbeoverstatedDThecurrentyearsprofitwillbeoverstatedbuttherewillbenoeffectonnextyearsprofit.14. Inpreparingacompanyscashflowstatement,which,ifany,ofthefollowingitemscouldformpartofthecalculationofcashflowfromfinancin

17、gactivities?(1) Proceedsofsaleofpremises(2) Dividendsreceived(3) IssueofsharesA1onlyB2onlyC3onlyDNoneofthem.15. At31March2009acompanyhadoilinhandtobeusedforheatingcosting$8,200andanunpaidheatingoilbillfor$3,600.At31March2010theheatingoilinhandwas$9,300andtherewasanoutstandingheatingoilbillof$3,200.P

18、aymentsmadeforheatingoilduringtheyearended31March2010totalled$34,600.Basedonthesefigures,whatamountshouldappearinthecompanysincomestatementforheatingoilfortheyear?A$23,900B$36,100C$45,300精選文檔，供參考!D$33,10016. IntimesofinflationIntimesofrisingprices,whateffectdoestheuseofthehistoricalcostconcepthaveon

19、acompanysassetvaluesandprofit?A. AssetvaluesandprofitbothundervaluedB. AssetvaluesandprofitbothovervaluedC. AssetvaluesundervaluedandprofitovervaluedD. Assetvaluesovervaluedandprofitundervalued17. Betapurchasedsomeplantandequipmenton01/07/2010for$60,000.Theestimatedresidualvalueoftheplantin10yearsti

20、meisestimatedtobe$6,000.Betaspolicyistochargedepreciationonthestraightlinebasis,withaproportionatechargeintheperiodofacquisition.WhatshouldthedepreciationchargefortheplantbeinBetasaccountingperiodof18monthsto30/09/2010?A. $5400B. $900C. $1350D. $67518. Acompanysincomestatementfortheyearended31Decemb

21、er2005showedanetprofitof$83,600.Itwaslaterfoundthat$18,000paidforthepurchaseofamotorvanhadbeendebitedtothemotorexpensesaccount.Itisthecompanyspolicytodepreciatemotorvansat25percentperyearonthestraightlinebasis,withafullyearschargeintheyearofacquisition.Whatwouldthenetprofitbeafteradjustingforthiserr

22、or?A.$97,100B.$70,100C.$106,100D.$101,60019. Whichofthefollowingstatementsarecorrect?(1) tobeprudent,companychargedepreciationannuallyonthefixedasset(2) substanceoverformmeansthatthecommercialeffectofatransactionmustalwaysbeshowninthefinancialstatementsevenifthisdiffersfromlegalform(3) inordertoachi

23、evethecomparable,itemsshouldbetreatedinthesamewayyearonyearA. 2and3onlyB. AllofthemC. 1and2onlyD. 3only20. whichofthefollowingaboutaccrualsconceptarecorrect?(1) allfinancialstatementsarebasedontheaccrualsconcept(2) theunderlyingtheoryofaccrualsconceptandmatchingconceptaresame(3) accrualsconceptdeals

24、withanyfigurethatincurredintheperiodirrelevantwithitspaidornotA. 2and3onlyB. AllofthemC. 1and2onlyD. 3only二、翻譯題（共30分）1、將下列分錄翻譯成英文1. 借：固定資產清理累計折舊貸：固定資產2. 借：銀行存款貸：交易性金融資產投資收益3借：應付職工薪酬貸：庫存現金4借：銀行存款貸：其他業務收入2 分，共 10 分)30 00010 00040 00010 50010 0005001 0001 0004 0953 500應交稅費-應交增值稅（銷項稅額）5955借：應付票據40000貸：銀

25、行存款400002、將下列報表翻譯成中文（每空1分，共20分）1. ABCgroupthestatementoffinancialpositionasat31/Dec/20102. Non-currentassets3. Intangibleassets4. Property,plantandequipment5. Investmentinassociates6. Held-for-maturityinvestment7. Deferredincometaxassets8. CurrentAssets9. Tradeandotherreceivables10. Derivativefinanc

26、ialinstruments11. Cashandcashequivalents12. Assetsofdiscontinuedoperation13. Assetsintotal14. CurrentLiabilities15. Accruedpayroll16. Accrueddividend17. Accruedaccounts18. Non-currentLiabilities19. Liabilitiesintotal20. NetAssets三、閱讀題（共30分）Researchanddevelopment（R&D）AccountingtreatmentofR&DU

27、nderInternationalAccountingStandardstheaccountingforR&DisdealtwithunderIAS38,IntangibleAssets.IAS38statesthatanintangibleassetistoberecognisedif,andonlyif,thefollowingcriteriaaremet:itisprobablethatfutureeconomicbenefitsfromtheassetwillflowtotheentity,thecostoftheassetcanbereliablymeasured.Theab

28、overecognitioncriterialookstraightforwardenough,butinrealityitcanprovetobeverydifficulttoassesswhetherornotthesehavebeenmet.Inordertomakethisrecognitionofintangiblesmoreclear,IAS38separatesanR&Dprojectintoaresearchphaseandadevelopmentphase.ResearchphaseItisimpossibletodemonstratewhetherornotapro

29、ductorserviceattheresearchstagewillgenerateanyprobablefutureeconomicbenefit.Asaresult,IAS38statesthatallexpenditureincurredattheresearchstageshouldbewrittenofftothestatementofcomprehensiveincomeasanexpensewhenincurred,andwillneverbecapitalisedasanintangibleasset.DevelopmentphaseUnderIAS38,anintangib

30、leassetarisingfromdevelopmentmustbecapitalisedifanentitycandemonstrateallofthefollowingcriteria:thetechnicalfeasibilityofcompletingtheintangibleasset(sothatitwillbeavailableforuseorsale);intentiontocompleteanduseorselltheasset;abilitytouseorselltheasset;existenceofamarketor,iftobeusedinternally,theu

31、sefulnessoftheasset;availabilityofadequatetechnical,financial,andotherresourcestocompletetheasset;thecostoftheassetcanbemeasuredreliably.Ifanyoftherecognitioncriteriaarenotmetthentheexpendituremustbechargedtotheincomestatementasincurred.Notethatiftherecognitioncriteriahavebeenmet,capitalisationmustt

32、akeplace.Oncedevelopmentcostshavebeencapitalised,theassetshouldbeamortisedinaccordancewiththeaccrualsconceptoveritsfinitelife.Amortisationmustonlybeginwhencommercialproductionhascommenced.Questions:1) Outlinethecriteriasofrecognitionofintangibleassets(5分)2) Criteriastorecognisedasdevelopment(5分)3) I

33、dentifytheaccountingtreatmentofresearchphase(10分)4) Identifytheaccountingtreatmentofdevelopmentphase(10分)四、業務題(按要求用英文編制分錄，每題2分，共20分)Johnnysetupabusinessandinthefirstafewdaysoftradingthefollowingtransactionsoccurred(ignoreallthetax):1) Heinvests$80000ofhismoneyinhisbusinessbankaccount2) Hethenbuysgoo

34、dsfromIsabel,asupplierfor$4000andpaysbycheque,thegoodsisdeliveredrightafterthepayment3) Asaleismadefor$3000-thecustomerpaysbycheque4) Johnnymakesanothersalefor$2000andthecustomerpromisestopayinthefuture5) Hethenbuysgoodsfromanothersupplier,Kamen,for$2000oncredit,goodsisdeliveredontime6) Hepaysatelep

35、honebillof$800bycheque7) Thecreditcustomerpaysthebalanceonhisaccount8) HereturenedsomefaultygoodstohissupplierKamen,whichworth$400.9) Bankinterestof$70isreceived10)Achequecustomerreturned$400goodstohimforarefund參考答案1、 單選題1-5CCACB6-10DCDCD11-15ABCDD16-20CBABA2、 翻譯題1)中翻英1 DrdisposaloffixedassetDepreci

36、ationCrfixedasset2 DrBankCrTradablefinancialassetInvestmentincome3 DraccruedpayrollCrcash4 DrbankCrotheroperatingrevenueAccruedtax-VAT(output)5 DraccruednotesCrbank2) 英翻中1. 編制單位：ABC資產負債表時間：2010年12月31日單位：歐元2. 非流動資產3. 無形資產4. 固定資產5. 長期股權投資6. 持有至到期投資7. 遞延所得稅資產8. 流動資產9. 應收賬款及其他應收款10. 貨幣資金11. 非持續性經營資產12.

37、資產總計13. 負債14. 流動負債15. 應付職工薪酬16. 應付股利17. 應付賬款18. 非流動負債19. 負債總計20. 凈資產3、閱讀題1) Outlinethecriteriasofrecognitionofintangibleassets（5分）IAS38statesthatanintangibleassetistoberecognisedif,andonlyif,thefollowingcriteriaaremet:itisprobablethatfutureeconomicbenefitsfromtheassetwillflowtotheentity,thecostofthe

38、assetcanbereliablymeasured.2) Criteriastorecognisedasdevelopmentthetechnicalfeasibilityofcompletingtheintangibleasset(sothatitwillbeavailableforuseorsale);intentiontocompleteanduseorselltheasset;abilitytouseorselltheasset;existenceofamarketor,iftobeusedinternally,theusefulnessoftheasset;availability

39、ofadequatetechnical,financial,andotherresourcestocompletetheasset;thecostoftheassetcanbemeasuredreliably.3) Identifytheaccountingtreatmentofresearchphase(10分)IAS38statesthatallexpenditureincurredattheresearchstageshouldbewrittenofftothestatementofcomprehensiveincomeasanexpensewhenincurred,andwillnev

40、erbecapitalisedasanintangibleasset.4) Identifytheaccountingtreatmentofdevelopmentphase(10分)intangibleassetarisingfromdevelopmentmustbecapitalisedOncedevelopmentcostshavebeencapitalised,theassetshouldbeamortisedinaccordancewiththeaccrualsconceptoveritsfinitelife.Amortisationmustonlybeginwhencommercia

41、lproductionhascommenced.4業務題1) Drbank精選文檔，供參考！Crcapital2) DrfinishedgoodsCrbank3) DrbankCrsalesrevenue4) DraccountsreceivableCrsalesrevenue5) DrfinishedgoodsCraccruedaccounts6) DradministrativeCrbank7) DrbankCraccountsreceivable8) DrbankCrfinishedgoods9) DrbankCrfinancialexpense10) DrsalesrevenueCrbank精選文檔，供參考!精選文檔，供參考!愛人者，人恒愛之；敬人者，人恒敬之；寬以濟猛，猛以濟寬，政是以和。將軍額上能跑馬，宰相肚里能撐船。最高貴的復仇是寬容。有時寬容引起的道德所動比懲罰更強烈。君子賢而能容罷，知而能容愚，博而能容淺，粹而能容雜。寬容就是忘卻，人人都有痛苦，都有傷疤，動輒去揭，便添新創，舊痕新傷難愈合，忘記昨日的是非，