會(huì)計(jì)專業(yè)英語(yǔ)模擬試題及復(fù)習(xí)資料

1、會(huì)計(jì)專業(yè)英語(yǔ)模擬試題及答案一、單選題(每題 1 分，共 20 分)1) Which of the following statements about accounting concepts or assumptions are correct?2) The money measurement assumption is that items in accounts are initially measured at their historical cost.3) In order to achieve comparability it may sometimes be necessaryt

2、o override theprudence concept.4) To facilitate comparisons between different entities it is helpful if accounting policiesand changes in them are disclosed.5) To comply with the law, the legal form of a transaction must always be reflected infinancial statements.A 1 and 3B 1 and 4C 3 onlyD 2 and 32

3、. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers.What is the balance on the accounts receivables at 31 Dec 2010?A. $8 500 DrB. $8 500 CrC. $14 000 DrD. $14 000 Cr3. Should divid

4、ends paid appear on the face of a companycash flow statesment?A. YesB. NoC. Not sureD. Either4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?A. Weighted Average costB. First in first out (FIFO)C. L

5、ast in first out (LIFO)D. Unit cost5. Which of following items may appear as non-currentassets in a company the stsatement of financial position?(1) plant, equipment, and property(2) company car(3) ?4000 cash(4) ?1000 chequeA. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Whi ch of the following items

6、 may appear as current liabilities in a company s balancesheet?(1) investment in subsidiary(2) Loan matured within one year.(3) income tax accrued untill year end.(4) Preference dividend accruedA (1), (2) and (3)B (1), (2) and (4)C (1), (3) and (4)D (2), (3) and (4)7. The trial balance totals of Gam

7、ma at 30 September 2010 are:Debit $992,640Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2. The balance on the motor expensesac

8、count $27,680 has incorrectly been listed in the trial balance as a credit.3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance.A 1 and 2B 2 and 3C 2

9、 and 4D 3 and 48. Theta prepares its financial statements for the year to 30 April each year. The company pays rent for its premises quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was $84,000 per year until 30 June 2010. It was increased from that date to

10、 $96,000 per year. What rent expense and end of year prepayment should be included in the financial statements for the year ended 30 April 2010?Expense PrepaymentA $93,000$8,000B $93,000$16,000C $94,000$8,000D $94,000$16,0009. At 30 September 2010, the following balances existed in the records of La

11、mbda:Plant and equipment:$860,000Depreciation for plant and equipment: $397,000During the year ended 30 September 2010, plant with a written down value of $37,000 was sold for $49,000. The plant had originally cost $80,000. Plant purchasedduring the year cost $180,000. It is the company.s policy to

12、charge a full year depreciation in the year of acquisition of an asset and none in the year of sale, using a rate of 10% on the straight line basis. What net amount should appear in Lambda.s balance sheet at 30 September 2010 for plant and equipment?A $563,000B $467,000C $510,000D $606,00010. A comp

13、any s plant and machinery ledger account fhe year ended 30 September 2010 was as follows:Plant and machinery -cost2009$1 October balance b/f 381 200 1 Dec cash18 0002010$1 June Disposal36 00030 Sept balance c/f363 200399 200399 20030 Sept balance b/f363 200The company s policy is to charge depreciat

14、ion at 20% per year on the straight line basis, with proportionate depreciation in years of purchase and disposal. What is the depreciation charge for the year ended 30 September 2010?A $74,440B $84,040C $72,640D $76,84011. Listed below are some characteristics of financial information.(1) True Prud

15、ence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and onlyC (1), (2) and onlyD (2), (3) and only12. The plant and machinery cost account of a company is shown below. The company policy is to charge depreciation at 20% on the str

16、aight line basis, with proportionate depreciation in years of acquisition and disposal.Plant and machinery -cost2009$2009$1 Jan balance b/f280 00030 June disposal14 0001Apr cash48 0001Sept cash36 00031 Dec balance c/f350 000364 000364 000Balance b/f350 000What should be the depreciation charge for t

17、he year ended 31 December 2009?A. $67,000B. $64,200C. $70,000D. $68,60013. In preparing its financial statements for the current year, a company ng inventory s closi was understated by $300,000. What will be the effect of this error if it remains uncorrected?A The current year s profit will be overs

18、tated and next year s profit will be understB The current year s profit will be understatedbut there will be no effect on next year s profitC The current year s profit will be understated and next year s profit will be overstatD The current year profit will be overstated but there will be no effect

19、on next year s profit.14. In preparing a company s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities?(1) Proceeds of sale of premises(2) Dividends received(3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.15.

20、At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200. Payments made for heating oil during the year ended 31 March 2010 t

21、otalled $34,600. Based on these figures, what amount should appear in the company s income statement for heating yelaforr the A $23,900B $36,100C $45,300D $33,10016. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company s asset val

22、ues and profit?A. Asset values and profit both undervaluedB. Asset values and profit both overvaluedC. Asset values undervalued and profit overvaluedD. Asset values overvalued and profit undervalued17. Beta purchased some plant and equipment on 01/07/2010 for $60,000. The estimated residual value of

23、 the plant in 10 years time is estimated to be $6,000. Beta s policytois charge depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What should the depreciation charge for the plant be in Beta asccounting period of 18 months to 30/09/2010 ?A. $5400B. $9

24、00C. $1350D. $67518. A company isncome statement for the year ended 31 December 2005 showed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to the motor expenses account. It is the company s policy to depreciatevans at 25 per cent per ye

25、ar on the straight line basis, with a full eyar s crhgae in the year of acquisition. What would the net profit be after adjusting for this error?A. $97,100B. $70,100C. $106,100D. $101,60019. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the

26、fixed asset(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, items should be treated in the same way year on yearA. 2 and 3 onlyB. All of themC. 1 and

27、2 onlyD. 3 only20. which of the following about accruals concept are correct?(1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the period irrelevant with

28、 it or notA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only10 / 101、將下列分錄翻譯成英1.2.3借：應(yīng)付職工薪酬4借：銀行存款5借：應(yīng)付票據(jù)（共 30 分）將下列分錄翻譯成英文借：固定資產(chǎn)清理累計(jì)折舊貸：固定資產(chǎn)借：銀行存款貸：交易性金融資產(chǎn)投資收益借：應(yīng)付職工薪酬貸：庫(kù)存現(xiàn)金借：銀行存款貸：其他業(yè)務(wù)收入應(yīng)交稅費(fèi)貨交增值稅 借：應(yīng)付票據(jù)貸：銀行存款2 分，共 10 分）30 00010 00040 00010 50010 0005001 0001 0004 0953 50059540 00040 0002、將下列報(bào)表翻

29、譯成中將下列報(bào)表翻譯成中文1 分，共 20 分）1. ABC group the statement of financial position as at 31/Dec/20102.3.4.5.6.7.8.9.Non-current assetsIntangible assetsProperty, plant and equipment Investment in associates Held-for-maturity investment Deferred income tax assets Current AssetsTrade and other receivables10. Der

30、ivative financial instruments11. Cash and cash equivalents12. Assets of discontinued operation13. Assets in total14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts18. Non-current Liabilities19. Liabilities in total20. Net Assets三、閱讀題（共 30 分）Research and development （R

31、&D）Accounting treatment of R&DUnder International Accounting Standards the accounting for R&D is dealt with under IAS 38, Intangible Assets. IAS 38 states that an intangible asset is to be recognised if, and onlyif, the following criteria are met: it is probable that future economic benefits from th

32、e asset will flow to the entity, the cost of the asset can be reliably measured.The above recognition criteria look straightforward enough, but in reality it can prove to be very difficult to assess whether or not these have been met. In order to make this recognition of intangibles more clear, IAS

33、38 separatesan R&D project into a research phase and a development phase.Research phaseIt is impossible to demonstrate whether or not a product or service at the research stage will generate any probable future economic benefit. As a result, IAS 38 states that all expenditure incurred at the researc

34、h stage should be written off to the statement of comprehensiveincome as an expense when incurred, and will never be capitalised as an intangible asset.Development phaseUnder IAS 38, an intangible asset arising from development must be capitalised if an entity can demonstrate all of the following cr

35、iteria: the technical feasibility of completing the intangible asset (so that it will be available for use or sale); intention to complete and use or sell the asset; ability to use or sell the asset; existence of a market or, if to be used internally, the usefulness of the asset; availability of ade

36、quate technical, financial, and other resources to complete the asset; the cost of the asset can be measured reliably. If any of the recognition criteria are not met then the expenditure must be charged to the income statement as incurred. Note that if the recognition criteria have been met, capital

37、isation must take place. Once development costs have been capitalised, the asset should be amortised in accordance with the accruals concept over its finite life. Amortisation must only begin when commercial production has commenced.Questions:1) Outline the criterias of recognition of intangible ass

38、ets( 5 分)2) Criterias to recognised as development (5分 )3) Identify the accounting treatment of research phas(e 10分)4) Identify the accounting treatment of development phase( 10 分)四、業(yè)務(wù)題(按要求用英文編制分錄，每題2 分，共 20 分)Johnny set up a business and in the first a few days of trading the following transactions

39、 occurred (ignore all the tax):1) He invests $80 000 of his money in his business bank account2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment3) A sale is made for $3 000 Che customer pays by cheque4) Johnny makes another sal

40、e for $2 000 and the customer promises to pay in the future5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time6) He pays a telephone bill of $800 by cheque7) The credit customer pays the balance on his account8) He returened some faulty goods to his s

41、upplier Kamen, which worth $400.9) Bank interest of $70 is received10)A cheque customer returned $400 goods to him for a refund參考答案1、 單選題1-5 CCACB 6-10 DCDCD 11-15 ABCDD 16-20 CBABA2、 翻譯題1)中翻英1 Dr disposal of fixed asset DepreciationCr fixed asset2 Dr BankCr Tradable financial asset Investment incom

42、e3 Dr accrued payrollCr cash4 Dr bankCr other operating revenue Accrued tax-VAT (output)5 Dr accrued notesCr bank2) 英翻中1. 編制單位：ABC 資產(chǎn)負(fù)債表時(shí)間： 2010 年 12 月 31 日 單位：歐元2. 非流動(dòng)資產(chǎn)3. 無(wú)形資產(chǎn)4. 固定資產(chǎn)5. 長(zhǎng)期股權(quán)投資6. 持有至到期投資7. 遞延所得稅資產(chǎn)8. 流動(dòng)資產(chǎn)9. 應(yīng)收賬款及其他應(yīng)收款10. 貨幣資金11. 非持續(xù)性經(jīng)營(yíng)資產(chǎn)12. 資產(chǎn)總計(jì)13. 負(fù)債14. 流動(dòng)負(fù)債15. 應(yīng)付職工薪酬16. 應(yīng)付股利17. 應(yīng)付賬款18. 非流動(dòng)負(fù)債19. 負(fù)債總計(jì)20. 凈資產(chǎn)3、閱讀題1) Outline the criterias of recognition of intangible assets( 5 分)IAS 38 states that an intangible asset is to be recognised if, and only if, the following criteria are met: it is probable that future economic benefits from the asset will