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دانلود کتابهای پیام نور .نمونه سوال
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.......................................................................زبان تخصصی رشته حساب داری................ 1. Any evaluation of the system of internal control include a review of the whole system of control.
a. تحليل b. تخمين c. تصميم گيري d. ارزيابي
2.Determining the actual cost of capital for a firm can require complex calculations.
a. محاسبات b. مندرجات cاستهلاك ها. d. استعلامات
3 In many small organizations , a manager is confronted with a multitude of complex variables.
a. faced b. stopped c. evaluated d. counted
4. To increase by regular growth means………..
a. raise b. occur c. accurate d. accrue
5. Profit-gaining organizations are all kinds of business firms that try to ……….. money by business transactions..
a. make b. sell c. print d. invent
6. An extraordinary gain may ………. a nonrecurring sale of an asset never used in operations.
a. result in b. result from c. lead to d. bring about
7. Although branches are frequently given some latitude in acquiring merchandise ,often a major portion of goods is purchased centrally.
a. sold b. bought c. considered d. proved
8. The majority of the dividends ---------- by corporations are paid in cash.
a. distributed b. declared c. assessed d. evaluated
9. A(n) --------- is a person who verifies an account.
a. operator b. auditor c. creditor d. director
10. The costs which are common to two or more products or activities are called ……….. .
a. variable costs b. fixed costs c. joint costs d. replacement costs
11. Variable costs respond to ---------- .
a . volume changes b. changes in production volume
c. changes in income value d. changes in cost volume
12. Costs sometimes remain constant as production volume changes.
a. fixed b. variable c. historical d. direct
13. Those amounts that should be incurred for direct materials , direct labor ,and factory overhead are called -------- .
a. standard cost b. marginal costs c. overhead costs d. production costs
14. The amount charged for goods sold or services rendered is called ---------.
a. revenue b. expense c. investment d. wage
15. Revenue is resulted when ------------ .
a. services are rendered c. goods are received
c. goods are sold d. goods and services are acquired
16. Expenses are incurred when -------- .
a. goods or services are acquired or received c. services are performed
b. services are rendered d. payment is received
17. Standards should be updated from time to time .
a. often b. sometimes c. always d. rarely
18. Which is not a financial statement?
a. The income statement b. the balance sheet
c. the statement’ of owner’s equity d. assets and liabilities
19. Budgets are formulated in quantitative terms and -------- accounting concepts and procedures.
a. rely on b. adhere to c. concentrate on d. result in
20. An example of enacted laws is the government ---------- on a product currently being marketed.
a. criterion b. prophecy c. facility d. ban E.S.P.(1) READ EACH ITEM CAREFULLY AND THEN SELECT THE BEST CHOICE WHICH COMPLETES EACH ITEM. 1.The financial statement that reports the-----------of a business is the income statement. a. equity b. expense c. profitability d. utility 2.When we measure the net income earned by a business we are measuring its economic -------. a. performance b. enterprise c. owner d. relevance 3.The income statement includes only those events which have been --------- by a business transaction. a. financed b. incurred c. indicated d.evidenced 4.Despite these limitations , the income statement is of ----------- importance. a. vital b. popular c. profound d. rental 5. Expenses include the costs of goods sold or services ---------to generate revenue. a. earned b. rendered c. interpreted d. compared 6.Every business person prepares a(n) statement, and must do quarterly or monthly ones. a. identical b. average c. annual d. accounting 7. The body of a balance sheet is composed of ---------. a. assets b. liabilities c. owner’s equity d. ALL OF THESE 8. liabilities are ---------------. a. what the owner owns c. what the firm owes b. what the firm owes d. what the firm owns 9.The -------shows a business entity’s financial position on a particular date. a. net income b. balance sheet c. income statement d. financial statement 10. Which is not considered liability? a. notes payable b. account payable c. salaries payable d. cash payable 11. The balance sheet is a listing of assets , liabilities and owner’s equity ---------- . a . at a point in time c. over a period of time b. at the end of accounting period d. at the beginning of accounting period 12. Assets are ------- . a. what the firm owes c. what the firm owns b. firm’s cash and payment d. what the firm owns as cash 13. Estimated market values are not based on fact, they are ------- . a. objective b. subjective c. realizable d. factual 14. The person in company to whom the account payable is owed is called -----------. a. manager b. shareholder c. owner d. creditor 15. Accounts receivable are----------. a. payment due from customers c. payment due from workers b. payment due from creditors d. payment due to owners 16. The owner’s equity represents the ------------. a. similarity between assets and liabilities c. difference between assets and liabilities b. difference between assets and capital d. difference between capital and revenue 17. The price the buyer pays in exchange for an asset is known as------. a. inevitable cost b. evitable cost c. historical cost d. cost principal 18. The -------- establishes the reason for recording assets at cost. a. entity concept b. cost principle c. objectivity principle d. historical cost 19. The historical cost means the cost of the asset, once recorded----------. a. remains changed b. remains unchanged c. remains unstable d. remains stable 20. The inherent in the historical cost is ------ . a. cost b. going concern c. stable dollar d. objectivity In the name of God ESP(2) Read each item carefully and then select the choice which best completes each item. 1. Bonus means ……… . a. reward b. payment c. monetary reward d. financial reward 2. To increase by regular growth means……….. a. raise b. occur c. accurate d.accrue 3………is defined the agreements between a buyer and a seller to enter into future transactions. a. liabilities b. purchase commitment c. transaction d. obligation 4. An extraordinary gain may ………. A nonrecurring sale of an asset never used in operations. a. result in b. result from c. lead to d. bring about 5. The environment must be considered in assessing the likelihood of the recurrence of a particular transaction of events. a. probability b. regulation c. expectation d. certainty 6. An example of enacted laws is the government ---------- on a product currently being marketed. a. criterion b. prophecy c. facility d. ban 7. The majority of the dividends ---------- by corporations are paid in cash. a. distributed b. declared c. assessed d. evaluated 8. A(n) --------- is a person who verifies an account. a. operator b. auditor c. creditor d. director 9. The costs which are common to two or more products or activities are called ……….. . a. variable costs b. fixed costs c. joint costs d. replacement costs 10. Variable costs respond to ---------- . a . volume changes b. changes in production volume c. changes in income value d. changes in cost volume 11. Sunk costs are the costs incurred in the --------- and -----------. a. past/can be recovered b. past / cannot be recovered c. future/ can be recovered d. future / cannot be recovered 12. Those amounts that should be incurred for direct materials , direct labor ,and factory overhead are called -------- . a. standard costs b. marginal costs c. overhead costs d. production costs 13. The amount charged for goods sold or services rendered is called ---------. a. revenue b. expense c. investment d. wage 14. Revenue is resulted when ------------ . a. services are rendered c. goods are received c. goods are sold d. goods and services are acquired 15. Expenses are incurred when -------- . a. goods or services are acquired or received c. services are performed b. services are rendered d. payment is received 16. Taking money or other assets from the business for personal use is called………. . a. withdrawal b. owner’s equity c. optional procedure d. 17. Which is not a financial statement? a. The income statement b. the balance sheet c. the statement’ of owner’s equity d. assets and liabilities 18. Budgets are formulated in quantitative terms and -------- accounting concepts and procedures. a. rely on b. adhere to c. concentrate on d. result in 19. Venture means---------. a. office b. firm c. factory d. enterprise 20. The budget may be in harmony with ---------- . a. long-run company goals c. short run objectives b.target amounts of cost and income d. ALL OF THESE .............................................. E.S.P.(1)
READ EACH ITEM CAREFULLY AND THEN SELECT THE BEST CHOICE WHICH COMPLETES EACH ITEM.
1.The financial statement that reports the-----------of a business is the income statement.
a. equity b. expense c. profitability d. utility
a. performance b. enterprise c. owner d. relevance
a. financed b. incurred c. indicated d.evidenced
a. vital b. popular c. profound d. rental
5. Expenses include the costs of goods sold or services ---------to generate revenue.
a. earned b. rendered c. interpreted d. compared
6.Every business person prepares a(n) statement, and must do quarterly or monthly ones.
a. identical b. average c. annual d. accounting
7. The body of a balance sheet is composed of ---------.
a. assets b. liabilities c. owner’s equity d. ALL OF THESE
8. liabilities are ---------------.
a. what the owner owns c. what the firm owes
b. what the firm owes d. what the firm owns
9.The -------shows a business entity’s financial position on a particular date.
a. net income b. balance sheet c. income statement d. financial statement
10. Which is not considered liability?
a. notes payable b. account payable c. salaries payable d. cash payable
11. The balance sheet is a listing of assets , liabilities and owner’s equity ---------- .
a . at a point in time c. over a period of time
b. at the end of accounting period d. at the beginning of accounting period
12. Assets are ------- .
a. what the firm owes c. what the firm owns
b. firm’s cash and payment d. what the firm owns as cash
a. objective b. subjective c. realizable d. factual
14. The person in company to whom the account payable is owed is called -----------.
a. manager b. shareholder c. owner d. creditor
15. Accounts receivable are----------.
a. payment due from customers c. payment due from workers
b. payment due from creditors d. payment due to owners
16. The owner’s equity represents the ------------.
a. similarity between assets and liabilities c. difference between assets and liabilities
b. difference between assets and capital d. difference between capital and revenue
17. The price the buyer pays in exchange for an asset is known as------.
a. inevitable cost b. evitable cost c. historical cost d. cost principal
18. The -------- establishes the reason for recording assets at cost.
a. entity concept b. cost principle c. objectivity principle d. historical cost
19. The historical cost means the cost of the asset, once recorded----------.
a. remains changed b. remains unchanged c. remains unstable d. remains stable
a. cost b. going concern c. stable dollar d. objectivity
ESP(2)
Read each item carefully and then select the choice which best completes each item.
1. Bonus means ……… .
a. reward b. payment c. monetary reward d. financial reward
2. To increase by regular growth means………..
a. raise b. occur c. accurate d.accrue
a. liabilities b. purchase commitment c. transaction d. obligation
a. result in b. result from c. lead to d. bring about
5. The environment must be considered in assessing the likelihood of the recurrence of a particular transaction of events.
a. probability b. regulation c. expectation d. certainty
6. An example of enacted laws is the government ---------- on a product currently being marketed.
a. criterion b. prophecy c. facility d. ban
7. The majority of the dividends ---------- by corporations are paid in cash.
a. distributed b. declared c. assessed d. evaluated
a. operator b. auditor c. creditor d. director
9. The costs which are common to two or more products or activities are called ……….. .
a. variable costs b. fixed costs c. joint costs d. replacement costs
10. Variable costs respond to ---------- .
a . volume changes b. changes in production volume
c. changes in income value d. changes in cost volume
11. Sunk costs are the costs incurred in the --------- and -----------.
a. past/can be recovered b. past / cannot be recovered
c. future/ can be recovered d. future / cannot be recovered
12. Those amounts that should be incurred for direct materials , direct labor ,and factory overhead are called -------- .
a. standard cost b. marginal costs c. overhead costs d. production costs
13. The amount charged for goods sold or services rendered is called ---------.
a. revenue b. expense c. investment d. wage
14. Revenue is resulted when ------------ .
a. services are rendered c. goods are received
c. goods are sold d. goods and services are acquired
15. Expenses are incurred when -------- .
a. goods or services are acquired or received c. services are performed
b. services are rendered d. payment is received
16. Taking money or other assets from the business for personal use is called………. .
a. withdrawal b. owner’s equity c. optional procedure d.
17. Which is not a financial statement?
a. The income statement b. the balance sheet
c. the statement’ of owner’s equity d. assets and liabilities
18. Budgets are formulated in quantitative terms and -------- accounting concepts and procedures.
a. rely on b. adhere to c. concentrate on d. result in
19. Venture means---------.
a. office b. firm c. factory d. enterprise
20. The budget may be in harmony with ---------- .
a. long-run company goals c. short run objectives
b. target amounts of cost and income d. ALL OF THESE
21. A company may have been very successful in accumulating earning but no in a sufficiently ------condition to pay large dividends.
a. liquid b. stable c. extra d. custom
22. The net worth of affirm or corporation is called ----------.
a. equity b. dividends c. earning d. property
23. --------is the surplus accumulated for profits.
a. Payment of cash b. Annual income c. Paid-in-capital d. Retained earnings
24. A common method of expansion for many business firms is to open new outlets, or --------, at different locations.
a. segments b. portions c. schemes d. branches
25. Sole proprietorship means --------- .
a. corporation b. collection business c. one-man business d. multi-men business |
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