《2022年会计英语练习题及答案 .docx》由会员分享，可在线阅读，更多相关《2022年会计英语练习题及答案 .docx（6页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、精品_精品资料_会计英语练习题及答案一、单项题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 necessaryto overrid
2、e 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 3B 1 and 4C 3 onlyD 2 and 32. John
3、ny had receivables of $5 500 at the start of 2022. During the year to 31 Dec 2022 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 2022.A. $8 500 DrB. $8 500 CrC. $14 000 DrD. $14 000 Cr3. Should dividends p
4、aid appear on the face of a companycash flow statesment.A. YesB. NoC. Not sureD. Either4. Which of the followinginventory 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 FIFOC. Last in fi
5、rst out LIFOD. Unit cost可编辑资料 - - - 欢迎下载精品_精品资料_5. Which of following items may appear as non-currentassets in a company of financial position.(1) plant, equipment, and property(2) company car3 .4000 cash4 .1000 cheque A. 1, 3thestsatement可编辑资料 - - - 欢迎下载精品_精品资料_B. 1, 2C. 2, 3D. 2, 46. Which of the
6、following items may appear ascurrent liabilities in a company s balance sheet.(1) investment in subsidiary(2) Loan matured within one year.(3) income tax accrued untill year end.(4) Preference dividend accrued A 1, 2 and 3B 1, 2 and 4C 1, 3 and 4D 2, 3 and 47. The trial balance totals of Gamma at 30
7、 September 2022 are: Debit $992,640Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree.1. An itemin the cash book $6,160 for payment of rent has not been entered in the rentpayable account.2. The balance on the motor expensesaccount $27
8、,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 and 4D 3
9、 and 48. Listed below are some characteristics of financial information.(1) True(2) Prudence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability. A 1, 3 and 4 onlyB 1, 2 and 4 onlyC 1, 2 and 3 onlyD 2, 3 and 4 only可编辑资料 - - - 欢迎下载精品_精品资料_9. Which of the following state
10、ments are correct.(1) to be prudent, company charge depreciation annually on the 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 sho
11、uld be treated in the same way year on yearA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only10. 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) a
12、ccruals concept deals with any figure that incurred in the period irrelevant with it or notA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only二、翻译题1、将以下分录翻译成英文1.借：固定资产清理累计折旧30 00010 000贷：固定资产40 0002借：应对票据40 000贷：银行存款40 0002、将以下词组按要求翻译（中翻英,英翻中）(1) 零用资金(2) 本票(3) 试算平稳(4) 不动产、厂房和设备(5) Notes and coins(
13、6) money order(7) general ledger(8) direct debt(9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred ignore all the tax:1) He invests $80 000 of his money in his business bank account可编辑资料 - - - 欢迎下载精品_精品资料_2) He then buy
14、s 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 000the customer pays by cheque4) Johnny makes another sale for $2 000 and the customer promises to pay in the future5) He then buys goods from another supplier, Kamen
15、, 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 supplier Kamen, which worth $400.9) Bank interest of $70 is received10) A cheque customer returned $400 goods
16、to him for a refund可编辑资料 - - - 欢迎下载精品_精品资料_参考答案1、 单项题1-5 CCACB 6-10 DCABA2、翻译题1）中翻英1. Drdisposal of fixed asset DepreciationCrfixed asset 2Dr notes payableCr bank 4、业务题1) Dr CashCrcapital2) Drfinished goods CrCash3) DrCashCrsales revenue4) Draccounts receivable Crsales revenue5) Drfinished goodsCraccounts receivable6) Dradministrative expense CrCash7) Dr CashCraccounts receivable8) DrCashCrfinished goods9) DrCashCrfinancial expense10) Drsales revenue CrCash可编辑资料 - - - 欢迎下载