igcse会计真题及答案20252025.docVIP

igcse会计真题及答

一、单项选择题（每题2分，共10题）

1.Acompanypurchasedamachinefor$50,000.Itisexpectedtohaveausefullifeof5yearsandasalvagevalueof$5,000.Usingthestraight-linemethod,theannualdepreciationexpenseis:

A.$9,000

B.$10,000

C.$11,000

D.$12,000

答案：B

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Long-terminvestments

C.Accountsreceivable

D.Intangibleassets

答案：C

3.Acompanysinventoryturnoverratiois6timesperyear.Ifthecostofgoodssoldis$120,000,theaverageinventoryis:

A.$20,000

B.$30,000

C.$40,000

D.$50,000

答案：C

4.Whichofthefollowingisasourceoffinanceforacompany?

A.Retainedearnings

B.Dividends

C.Bankloans

D.Depreciation

答案：C

5.Acompanysnetprofitmarginis10%.Ifthesalesrevenueis$500,000,thenetprofitis:

A.$50,000

B.$60,000

C.$70,000

D.$80,000

答案：A

6.Whichofthefollowingisafixedcost?

A.Rawmaterials

B.Wages

C.Rent

D.Utilities

答案：C

7.Acompanyscurrentratiois3.Ifthecurrentassetsare$150,000,thecurrentliabilitiesare:

A.$50,000

B.$100,000

C.$150,000

D.$200,000

答案：B

8.Whichofthefollowingisacapitalexpenditure?

A.Purchaseofinventory

B.Paymentofsalaries

C.Purchaseofequipment

D.Paymentofdividends

答案：C

9.Acompanysreturnonequityis15%.Ifthenetincomeis$60,000andthetotalequityis$400,000,thenetincomeis:

A.$15,000

B.$30,000

C.$60,000

D.$90,000

答案：C

10.Whichofthefollowingisaliability?

A.Accountsreceivable

B.Inventory

C.Accountspayable

D.Prepaidexpenses

答案：C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Property,plant,andequipment

答案：A,B,C

2.Whichofthefollowingaresourcesoffinanceforacompany?

A.Retainedearnings

B.Bankloans

C.Equityfinancing

D.Depreciation

答案：A,B,C

3.Whichofthefollowingareexamplesoffixedcosts?

A.Rent

B.Wages

C.Utilities

D.Rawmaterials

答案：A,