会计专业英语模拟试题及答案

《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. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.

2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.

3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.

4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3

2. 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 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr

3. Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No

C. Not sure D. Either

4. 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 cost B. First in first out (FIFO) C. Last in first out (LIFO) D. Unit cost

5. Which of following items may appear as non-current assets in a company’s the statement of financial position?

(1) plant, equipment, and property (2) company car (3)

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