會(huì)計(jì)專業(yè)英語(yǔ)模擬試題及答案-在線瀏覽
2024-09-15 02:05本頁(yè)面
【正文】 A pany’s ine 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 pany’s policy to depreciate motor vans at 25 per cent per year on the straight line basis, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?A. $97,100B. $70,100 C. $106,100 D. $101,60019. Which of the following statements are correct?(1) to be prudent, pany charge depreciation annually on the fixed asset (2) substance over form means that the mercial 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 parable, items should be treated in the same way year on yearA. 2 and 3 only B. All of themC. 1 and 2 only D. 3 only 20. 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 it’s paid or notA. 2 and 3 only B. All of themC. 1 and 2 only D. 3 only 二、翻譯題 （共30分）將下列分錄翻譯成英文 （每個(gè)2分，共10分）1. 借：固定資產(chǎn)清理 30 000累計(jì)折舊 10 000 貸：固定資產(chǎn) 40 0002. 借：銀行存款 10 500 貸：交易性金融資產(chǎn) 10 000 投資收益 5003．借：應(yīng)付職工薪酬 1 000 貸：庫(kù)存現(xiàn)金 1 0004．借：銀行存款 4 095 貸：其他業(yè)務(wù)收入 3 500 應(yīng)交稅費(fèi) –應(yīng)交增值稅（銷項(xiàng)稅額） 5955．借：應(yīng)付票據(jù) 40 000 貸：銀行存款 40 000將下列報(bào)表翻譯成中文 （每空1分，共20分） 1. ABC group the statement of financial position as at 31/Dec/2010 €2. Noncurrent assets3. Intangible assets 4. Property, plant and equipment 5. Investment in associates 6. Heldformaturity investment 7. Deferred ine tax assets 8. Current Assets9. Trade and other receivables 10. Derivative financial instruments 11. Cash and cash equivalents 12. Assets of discontinued operation 13. Assets in total 14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts 18. Noncurrent Liabilities 19. Liabilities in total 20. Net Assets 三、閱讀題?。ü?0分）Research and development (Ramp。D)Accounting treatment of Ramp。D is dealt with under IAS 38, Intangible Assets. 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 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 38 separates an Ramp。 intention to plete and use or sell the asset。 existence of a market or, if to be used internally, the usefulness of the asset。 the cost of the asset can be measured reliably. If any of the recognition criteria are not
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