会计英语期末考试题

会计英语期末考试题

在日常学习和工作中，我们会经常接触并使用试题，借助试题可以对一个人进行全方位的.考核。你所见过的试题是什么样的呢？以下是小编整理的会计英语期末考试题，欢迎阅读与收藏。

一、单选题

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 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 finan ……此处隐藏215个字……e invests $80 000 of his money in his business bank account.

2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment

3) A sale is made for $3 000 –the customer pays by cheque

4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time

6) He pays a telephone bill of $800 by cheque

7) The credit customer pays the balance on his account

8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received

10) A cheque customer returned $400 goods to him for a refund