acca考试科目及答案.docVIP

acca考试科目及答案

以下是一份ACCA考试模拟试卷：

一、单项选择题

1.Infinancialaccounting,whichofthefollowingistheprimaryobjective?

A.Toprovideinformationforinternalmanagementdecision-making.

B.Tocomplywithtaxregulations.

C.Toprovideusefulinformationtoexternalusersfordecision-making.

D.Tocalculatethecompanysprofitaccurately.

答案：C

2.Whichofthefollowingisanexampleofacurrentasset?

A.Land.

B.Buildings.

C.Inventory.

D.Furniture.

答案：C

3.Thedouble-entrybookkeepingsystemrequiresthateverytransactionaffectsatleast:

A.Oneassetaccountandoneliabilityaccount.

B.Twoassetaccounts.

C.Twoliabilityaccounts.

D.Twoaccounts.

答案：D

4.Whenacompanyissuessharesforcash,whichofthefollowingaccountsiscredited?

A.Sharecapital.

B.Cash.

C.Retainedearnings.

D.Dividendspayable.

答案：A

5.Whichofthefollowingisanexampleofanexpense?

A.Purchaseofequipment.

B.Paymentofdividends.

C.Rentpaidfortheoffice.

D.Issuanceofbonds.

答案：C

6.Intheincomestatement,whichofthefollowingisdeductedfromrevenuetocalculategrossprofit?

A.Costofgoodssold.

B.Operatingexpenses.

C.Interestexpense.

D.Taxexpense.

答案：A

7.Thebalancesheetshowsthe:

A.Financialpositionofacompanyataspecificpointintime.

B.Resultsofoperationsoveraperiodoftime.

C.Cashinflowsandoutflowsduringaperiod.

D.Changesinshareholdersequityoveraperiod.

答案：A

8.Accruedexpensesare:

A.Expensesthathavebeenpaidbutnotyetincurred.

B.Expensesthathavebeenincurredbutnotyetpaid.

C.Revenuesthathavebeenearnedbutnotyetreceived.

D.Revenuesthathavebeenreceivedbutnotyetearned.

答案：B

9.Depreciationistheprocessof:

A.Allocatingthecostofanassetoveritsusefullife.

B.Valuinganassetatitscurrentmarketprice.

C.Recordingtheincreaseinthevalueofanasset.

D.Writingoffanassetcompletely.

答案：A

10.Theaccountingequationis:

A.Assets=Liabilities-Equity.

B.Assets=Liabilit