雨课堂学堂在线学堂云《国际会计（双语）（山东外事职业）》单元测试考核答案

第1题AcompanyentersintothefollowingtransactionsforthemonthofMay20X1.

（1）Purchasedgoods$3,800oncreditfromsupplier.

（2）Boughtfixtures$1,500forcash.

（3）Paid$20insundryexpenses.

（4）Soldgoodstoacustomer,received$8,000forcash.

（5）Receivesabankloanof$5,000.

（6）Paysthemonth'swagesby$800forcash.

WhatisthetotalentrytothecreditsideofthecashTaccount?(

)A$6,120.B$10,320.C$2,320.D$2,300.第2题Whichofthefollowingitemisnotanassetofabusiness?()AProperty.BBankoverdraft.CInventory.DReceivable.第3题Whichofthefollowingstatementsaboutaccountingconceptsarecorrect?()AIASBistryingtoestablishgreaterglobaluniformitywiththeaccountingprinciples.BTheprudenceconceptmeansthatunderstatingofassetsandoverstatingofliabilitiesisdesirable.CNeutralityandgoingconcernarethetwounderlyingassumptionsinpreparingfinancialstatement.DThesubstanceoverformconventionisthat,transactionsshouldbeaccountedforinaccordingtoitslegalform,noteconomicreality.第4题Whichofthefollowingstatementsconcerningadebitentryisincorrect?()ADebitentriesrecordincreaseinasset.BDebitentriesrecordincreaseinexpenses.CDebitentriesrecordincreaseinincome.DDebitentriesrecorddecreaseincapitalorliabilities.第5题Abusinesshascapitalof$20,000.Whichofthefollowingassetandliabilityfigurescouldappearinthestatementoffinancialpositionprobably?()AAssets()8,000Liability()28,000BAssets()8,000Liability()2,000CAssets()10,000Liability()10,000DAssets()28,000Liability()8,000第1题Acreditnotemaybeissuedexcept.()AthesellerhadunderstatedtheamountpayableonaninvoiceBthesellreceivedgoodsreturnedfromcustomersCdamagedgoodsweresenttothebuyerDdiscountisallowedtothebuyer第2题Theamountofmoneythatapersonownedonastorecreditcardispaidautomaticallyanddirectlytothestoreoutoftheperson'sbankaccountmonthlyonacertaindate.Themoneythepersonspentonthestorechangedtohisneedmonthly.Thisisanexampleof.()AdirectdebitBchequeCstandingorderDcreditcard第3题Whatisthepurposeofcrossingacheque?()ATospeedupthetimeittakestogothroughtheclearingsystem.BToallowittobepaidintoanyaccount,notjustthepayee'saccount.CTostopitbeingpaidintoanaccountotherthanthepayee'saccount.DTotellthebanktocheckthatthereisenoughmoneyintheaccounttopay.第4题Chrispayshermortgagebyinstructingherbanktomakemonthlypaymentofafixedamountfromhercurrentaccount.WhichofthefollowingmethodofpaymentisappropriatetoChris?()ADirectdebit.BCheque.CStandingorder.DBankdraft.第5题Helenreceivesachequefromhersister.WhattermdescribesHelen'sroleinthistransaction?()APayer.BPayee.CDrawer.DDrawee.Unit3Practice第1题Ccompanyhasclosinginventoryof$2,600at30June20X1.closinginventorybeaccountedfor?()ADebitinventory2,600,Creditincomestatement2,600.BDebitincomestatement2,600,Creditinventory2,600.CDebitinventory$2,600,CreditstatementoffinancialpositionDDebitstatementoffinancialposition$2,600,Creditinventory第2题Inventoryisclassifiedasa().AfixedassetonthestatementoffinancialpositionBcurrentassetonthestatementoffinancialpositionCcurrentliabilityonthestatementoffinancialpositionDaseitheraninvestmentoracurrentassetonthestatementoffinancialposition第3题Whichofthefollowingitemsshouldappearonthedebitsideofbankaccount?()ADrawings.BCash/chequepaidtosupplier.CExpenseandotherpayment.DProceedsfromotheritems.第4题InventoryisvaluedusingFIFOmethod.Openinginventorywas10unitsat5each.Purchaseswere30unitsat6each,thenissuesof25unitsweremade,followedbyissuesof10units.Whatisclosinginventoryvaluedat?()A$30.B$50.C$65.D$35.第5题Cashisshownonabalancesheetasa().Along-terminvestmentBlong-termassetCcurrentassetDliability第6题ThefollowingentriesappearinacashaccountinMarch.Paymentsbycustomer15,000,rentsreceived250,insurancepaid150,drawings700,capitalpaidin2,000.Thebalanceb/don1Marchwas3,000(inhand).Whatistheclosingbalanceat31March.()A$19,400.B$22,400.C$16,800.D$11,400.第7题Inareceivableledgercontrolaccount,whichofthefollowinglistiscomposedofitemswhichwouldappearonthecreditsideoftheaccount?()ACashreceivedfromcustomersandsalesreturns.BSales,cashreturnedtocustomersanddiscountsallowed.Cashreceivedfromcustomersanddiscountreceived.DSales,cashreturnedtocustomersanddiscountreceived.第8题Whichofthefollowingwouldbeusedasasourcedocumentforapettycashbook?()ACheque.BDebitnotefromtheinsurancecompany.CBillforpurchaseofstampsandpencils.DDirectdebitinstruction.第9题Theprofitandlossaccountisalsoknownasthe.()AstatementoffinancialpositionBcashflowstatementCtradingaccountDincomeandexpenseaccount第10题Whichofthefollowingstatementisnotcorrect?()AReceivableledgeraccountformpartofthedoubleentrysystem.BReceivablecontrolaccountformpartofthedoubleentrysystem.CTotalreceivableaccountformpartofthedoubleentrysystem.DIfthetotaldebitsinanaccountexceedthetotalcredits,willtherebeadebitbalanceoftheaccount.Unit4Practice第1题Acompanyhasamachinewithpresentvalueoftheestimatedcashflowsof300,000.Thecompanyhasreceivedanofferforthemachinefor280,000from

Bcompanyinthesameindustry.Whatistheimpairmentlossshouldbeifthecarryingvalueofthemachineis$330,000?(

)A$40,000.B$30,000.C$20,000.D$10,000.第2题Whichofthefollowingstatementsaboutgoodwilliscorrect?()AInternallygeneratedgoodwillisrecognizedasanintangibleassetinthestatementoffinancialposition.BGoodwillisalwaysshowninthecompany'sstatementofcomprehensiveincome.CInternallygeneratedgoodwillmaynotbecapitalized.DPurchasedgoodwillisretainedinthestatementoffinancialpositionasantangibleasset.第3题Acompanyisrecordingtheinvoiceforthepurchaseofanewnon-currentasset.Aswellasthebasiccostoftheasset,theinvoiceshowsthefollowingitems:DeliveryInstallationMaintenanceWhichofthecostsshouldbetreatedasrevenueexpenditure?()ADeliveryonly.BInstallationonlyCMaintenanceonly.DAllofthecosts.第4题Acompanypurchasedsomeplantandequipmenton1July20X1for40,000.Theestimatedscrapvalueoftheplantintenyearsisestimatedtobe4,000.Thecompany'spolicyistochargedepreciationonthestraightlinebasis.Whatshouldthedepreciationchargefortheplantbeintheaccountingperiodoftwelvemonthsto30September20X1?()A$720.B$600.C$900.D$675.第5题Anon-currentasset(cost15,000,depreciation10,000)isgiveninpartexchangeforanewasset.Theagreedtrade-invaluewas$3,500.Theincomestatementwillinclude?()Alossondisposal$1,500.B.Bprofitondisposal$1,500.C.Clossonpurchaseofanewasset$3,500.D.Dprofitondisposal$3,500.第6题Whichofthefollowingstatementsregardingdepreciationiscorrect?()AAllnon-currentassetsmustbedepreciated.BUnits-of-productionmethodisusuallythemostappropriatemethodofdepreciation.CAchangeinthechosendepreciationmethodisachangeinaccountingpolicywhichshouldbedisclosed.DDepreciationchargesmustbebaseduponthecarryingvalueofanasset(lessresidualvalueifappropriate).第7题Whichofthefollowingstatementsregardingnon-currentassetaccountingiscorrect?()AAllnon-currentassetsshouldberevaluedeachyear.BNon-currentassetsmayberevaluedatthediscretionofmanagement.Oncerevaluationhasoccurreditmustberepeatedregularlyforallnon-currentassetsinaclass.CRevaluedamountisthefairvalueatthedateoftherevaluation.DNon-currentassetsshouldberevaluedtoreflectrisingprices.第8题Whichofthefollowingisanitemofcapitalexpenditure?()ACostofgoodssold.BPurchaseofamotorvehicle.CRepairstoamachine.DRentexpenditure.Unit5Practice第1题On1May,20X1,Acompanypaysarentbillof$1,800fortheperiodto31April20X2.Whatarethechargetotheprofitandlossaccountandtheentryinthestatementoffinancialpositionfortheyearended30November20X1?()A1,050chargetoprofitandlossaccountandprepaymentof750inthestatementoffinancialpositionB1,050chargetoprofitandlossaccountandaccrualof750inthestatementoffinancialpositionC$1,800chargetoprofitandlossaccountandnoentryinthestatementoffinancialpositionD750chargetoprofitandlossaccountandprepaymentof1,050instatementoffinancialposition第2题Acompanypublishesamagazineon1Julyandannualsubscriptionistotaled$120,000.Themoneyhasbeenreceivedandisnon-refundable.Thefinancialyearendofthecompanyis31December.Howmuchrevenuethepublishershouldberecognizedinrespectoftheannualsubscriptions?()A$100,000.B$120,000.C$60,000.D$50,000.第3题Iftheamountoftaxchargeislowerfollowingistheappropriatejournalentry?()ADEBITTaxcharge(statementofcomprehensiveincome)CREDITTaxpayable(statementoffinancialposition)Deferredtax(statementoffinancialposition)BDEBITTaxcharge(statementofcomprehensiveincome)Deferredtax(statementoffinancialposition)CREDITTaxpayable(statementoffinancialposition)CDEBITTaxcharge(statementofcomprehensiveincome)Deferredtax(statementofcomprehensiveincome)CREDITTaxpayable(statementoffinancialposition)DDEBITTaxpayable(statementoffinancialposition)CREDITDeferredtax(statementoffinancialposition)Taxcharge(statementofcomprehensiveincome)第4题Acompanyborrows$88,500onSeptember1,20X0fromthebankbysigningan88,500,6%note,dueSeptember120X1.WhatistheaccruedinterestonDecember31,20x0.()A$1,760B$1,770C$1,328D$5,540第5题Abusinesspurchasedequipmentbyissuingaone-yearnotepayable.Theentireamountofthenoteisdueattheendofoneyear.Recordingthetransactionrequires()Aanassettobedebited,aliabilitytobecreditedBaliabilitytobedebited,anassettobecreditedCanassettobedebited,long-termliabilitytobecreditedDwithdrawalstobedebited,anassettobecredited第6题Typicalliabilityaccountsinclude.()Aaccountspayable,bankloan,wagespayable,drawingsBaccountspayable,bankoverdraft,wagespayable,stationeryCaccountsreceivable,bankoverdraft,wagespayable,unearnedrevenueDaccountspayable,loannotes,bankoverdraft,andwagespayable第7题LIXINCompanypurchasesadebtinstrumentfor2,000on1January,20X1.Assumetheeffectiverateis10120.Whichofthefollowingshouldbethecorrectamountofamortizedcostofthedebtinstrumentattheendofyear20X1?()A$2,000.B$2,080.C$1,920.D$2,168.Unit6Practice第1题Whichofthefollowingisnotthecorrectexpressiontowardbonusissues?()AItalsocalledstockorscripdividends.BItincreasesharecapitalwithoutneedingtoraiseadditionalfinance.CItreducethemarketpricepershareandthusmoreattractivetotheinvestors.DItincreasethetotalvalueofcompany'snetassets.第2题Supposeacompany'sissuedsharecapitalconsistsof500,000$1ordinaryshareswhichwereissuedatapremiumof10cpershare,ifthemanagerswishtopayadividendof10%,whattheamountoftotaldividends?()A$50,000.B$10,000.C$15,000.D$1,000.第3题Whichofthefollowingitemsisdistributable?()ARetainedearning.BNon-statutoryreserves.CSharepremium.DRevaluationsurplus.第4题IfAcompanyissues5,0001ordinarysharesat3each,theamountofsharepremiumaccountwillbe().A$5,000B$10,000C$15,000D$20,000第5题A10%$1preferencesharecarriesarighttoanannualdividendof.()A10cB8cC1cD$1第6题Whichofthefollowingitemdoesnotbelongtoshareholder'sequity?()ACapitalpaid-ininexcessofparvalue(sharepremium).BRevaluationsurplus.CReserves.DLoannotes.Unit7Practice第1题LIXINcompanybegantheyearwithanaccountofreceivablesbalanceof50,000.Duringtheyear,LIXINCompanyhadcreditsalesof260,000andirrecovera