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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)1hich ofthe folowing saemts bout cunting cnceps r assmpis are orrect?1） Te oeyesrentssumtion i that items iaccts re initially easred tteir historicalcs2) In orer oahievecoarility it ay soetimes be neesry to overide te prudence ccep.） T faciiatecomaisons beten different
2、eniies it is hlpful i acunin policies chges n temare discosd.4) To comply ithte w，the lgl fom o atranacton mustway eflected in iacia statemet.1 and and 4C 3onlyD 2 ad 3John adreceivable of $500 at he t o .uing te year o 3ec he ak credit saleof 55 0 and eceie ahf 46 50 from credit ustors.Wais t blan
3、onte cot rceiables t1 ec ？$800 Dr $8 500r $14 00 Dr $14 00 Cr oulddividens paid appea on te facof aompncash flow ttemnt? Ye No Not ue iteWh o thefollowin invetryalut mhodsis lkely to lead to he highst figure for closiinventor tm when prces ar ropin? ihtedAerage costisfirst ut(F) ast ifrs out(LIO) Ui
4、t ost. Whch of folowi tms may appr as nn-current assesin ampays thestemet f finanialpotion？(1） pla,eipmt, and poprty（2) compa r（3) 4000 cas() 00 chequA ()， (3)B (1）, (2) C. （2), （)D. (2)， (4). Wich o he lloi item ay appar as currn libilities i a compays balace heet?（)nvesmn n subsidary () oa muredih
5、none yea.(3) iom tax accrued untillyar ed.(4) Preerence divdend acedA (), (2）and （3)B (1),（) d (4）C (1), (3) an (4)D(2), (3) ad () Te tral alanctotalof Gamma at 30Spmber are:Dbi 992,64Credit$,02,40Wch TWO ofthe floing ossble eror cou, when coec,cause the triabalacetogre?1. tem n th cashbook 6，160 fo
6、r pymenofret hanotbe nered nhe rentayable aount2. Thelco the otorexpees aount $27，60 hs nrectly benlited n e tr blaneas a credt3. $6,160 roceeds of saleo a moor vehcle as bee posted t th eit of motohissset acot. Thebaanceof$21,50n the nt eival acout has en oite frthe tra blance.A 1and 2B a 3 2 an 4D
7、 3 nd48. The ppars is finani statents fohe yar to 30Arleach year. T cmpany pys rento itsprmse qurterly in advncon1 anuar, Apil， 1 uyand 1 Octobe each year. Theanual renta $8，000 per ear until 3June .It a inrae fromth da to $96,00 pe ar. Wht entexpenend n f yeprepaymentshuld be incldd n he fnancil st
8、atmentsfor h yeaended 30 ril ？ Epse PrepamentA 93,000 $8,000B $93,000 $16,000C 94,00 $8,0D $9，000 $16,000. At 30 Septmer , the following alances existd in the rcords f Labd:Plnta eipe: 860,000Depreiai for platnd equipmnt： $397，00rnthr ened 30 September , platwith a written dowvlue o 3,00 assold or $
9、9,00. he plan haorignaycst $80,000. Plnt prchaddrin heyr ost$10，00 t ithe comany.s policy to chage full yar epreciatonin the yerof acistio f an assednnthe ye of al，uing a rate 10% nesraigh le basis. What net amot shol appear in Lmbdas alanc shetat 0Seember orplannd eqipment？A $563,00 $47，000C $510,0
10、0D $06，01. compyplan and mcyledgr accont forthe yea ended 30 Sepembewasas olows:lant and machinery ost $ $Octobe blcbf 381 2001June Diposal 3 001 Dec as 180030 Sep alacc/f 63 20 3 0 39900 Sepbalane b/f 63 200The coanys polc is o chage depreition at 20% per yeronhtrightlin bis, wth poportioae erciato
11、 iyesf puchaeand dsosa. Wht i teepreciatichrge o thear ded3 eptemer ?A $,440B 84,00C 72,40$76,8411. Lstedlo are some haracteistics offnncial information.（1） Tue(） Pruenc(3)Completees()CortWic of theecharactsics onribute to reiailt?A（）, （3）and(4) only B (1), () d (4) onlC ()，(2) (3) onlD (2)，(3)and （4） oly12.The pntand machne cost accut o comany issw below. The compan policis to care deprecation at20% on the straig lne asis, with rportionaterciatioi yersacqu
