alevel会计真题及答案2025.docVIP

alevel会计真题及答案2025

一、单项选择题（每题2分）

1.Acompanypurchasesamachinefor￡50,000.Itisexpectedtohaveausefullifeof5yearsandaresidualvalueof￡5,000.Whichdepreciationmethodallocatesthecostofthemachineevenlyoveritsusefullife?

A.Reducingbalancemethod

B.Straight-linemethod

C.Unitsofproductionmethod

D.Sum-of-the-years-digitsmethod

Answer:B

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Long-terminvestments

C.Accountsreceivable

D.Intangibleassets

Answer:C

3.Acompanysinventoryturnoverratiois6timesperyear.Ifthecostofgoodssoldis￡180,000,whatistheaverageinventory?

A.￡30,000

B.￡60,000

C.￡90,000

D.￡120,000

Answer:B

4.Whichofthefollowingisacapitalexpenditure?

A.Paymentofsalaries

B.Purchaseofinventory

C.Repairofequipment

D.Paymentofutilitybills

Answer:C

5.Acompanysgrossprofitmarginis40%.Ifthesalesrevenueis￡200,000,whatisthecostofgoodssold?

A.￡80,000

B.￡120,000

C.￡140,000

D.￡160,000

Answer:B

6.Whichofthefollowingisasourceoffinanceforacompany?

A.Retainedearnings

B.Depreciation

C.Dividends

D.Amortization

Answer:A

7.Acompanysnetprofitbeforetaxis￡100,000.Ifthetaxrateis30%,whatisthenetprofitaftertax?

A.￡70,000

B.￡80,000

C.￡90,000

D.￡100,000

Answer:B

8.Whichofthefollowingisaliability?

A.Accountspayable

B.Commonstock

C.Retainedearnings

D.Accumulateddepreciation

Answer:A

9.Acompanyscurrentratiois3.Ifthecurrentassetsare￡150,000,whatarethecurrentliabilities?

A.￡50,000

B.￡100,000

C.￡150,000

D.￡300,000

Answer:B

10.Whichofthefollowingisarevenueexpenditure?

A.Purchaseofanewmachine

B.Paymentofinterestonaloan

C.Depreciationofequipment

D.Repairofofficefurniture

Answer:D

二、多项选择题（每题2分）

1.Whichofthefollowingaremeth