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  • 問題数 98 • 2/19/2025

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    問題一覧

  • 1

    ___and ___ us about your trip to italy.

    Sit down/ tell

  • 2

    I ___ how to dance when i __ 6 years old.

    didn’t know/was

  • 3

    It was 6PM and he __ bored because he __ for six hours.

    was/ had been waiting

  • 4

    I ___ for seven hours last night.

    slept

  • 5

    The Ministry of Finance ___ its anniversary these days.

    is celebrating

  • 6

    I ____ with them as soon as we ___ our task.

    will go / finish

  • 7

    By the end of 2020, he ___ as the CFO for five years

    had worked

  • 8

    In 2020, it ___ that many COVID-19 types never ___ in human body.

    has been found/ died

  • 9

    ___ Javkhaa and Javzaa at last week’s meeting?

    Were

  • 10

    Deadline ___ over. We ___ more than 200 exam application.

    is/ have received

  • 11

    She doesn’t know how ___.

    to dance

  • 12

    My wife ___ me that i ___ to fix my car after kids school.

    reminded/ will promise

  • 13

    Have you ever ___ to the Netherlands?

    been

  • 14

    While I ___ TV, my son ___ dinner.

    watching/ was preparing

  • 15

    We will play golf on Sunday if it ___.

    doesn’t rain

  • 16

    This movie was ___ worse than he told me it would be.

    very

  • 17

    This test is ___ harder than the last one.

    much

  • 18

    I have five ___ and a ___ on my desktop.

    pens/ cup

  • 19

    There are ___ than three weeks remainig in the contest.

    less

  • 20

    Hurry up! I don’t have __ time

    more

  • 21

    ____ general’s army attacked the city at night

    *

  • 22

    ___ dress she is wearing is blue.

    A

  • 23

    ___ Swedish is a difficult language to learn.

    The

  • 24

    It is advised to quit ___ alcohol and smoking during pregnancy.

    all

  • 25

    I have borrowed ___ money from her before.

    *

  • 26

    The format of the statement of cash flows is very straightforward with cash flows being divided into three categories: operating, investing and financing

    true

  • 27

    As per the Mongolian accounting law, the fiscal year starts from 1st of January to 31st of December.

    true

  • 28

    Earnings per share: The amount of net income (earnings) related to each share of stock; computed be dividing net income by the number of shares of common stock outstanding during the period

    True

  • 29

    Stock split: The replacement of outstanding shares of a stock with a greater number of new shares that have a proportionality lower par or stated value.

    true

  • 30

    Sales on account: Transactions and events that involve the purchase and sale of securities ( excluding cash equivalents) property, plant, equipment and other assets not generally held for resale, and the making and collecting of loans

    False

  • 31

    When reconciling the ending cash balance per the bank statement to the correct adjusted cash balance, how would deposits in transit he handled?

    Added to the balance per the bank statement.

  • 32

    The book value of an asset is defined as

    Cost minus accumulated depreciation

  • 33

    ___relates to the tax payable on profits for the period.

    Tax allowance

  • 34

    Which of the following will appear as a positive amount on a cash flows that was prepared using the indirect method?

    An increase inventory

  • 35

    ___ raised on products such as tobacco and alcoholic drinks

    Excise duty

  • 36

    Which of the following will appear as a positive amount on a statement of cash flows that was prepared using the indirect method?

    An increase in inventory

  • 37

    Cost minus salvage value, the amount of cost that will be allocated to the service life is regarded ___.

    depreciable amount

  • 38

    What type of accounts are deffered revenues and Unearned Revenues?

    Liability

  • 39

    Current asset Minus current liabilities is the

    Current ratio

  • 40

    Which financial statement will allow you to determine the gross margin for a retainer or manufacturer?

    Income statement

  • 41

    A company disposes of equipment that it no longer uses in its business. The amount received by the company is more than the amount the asset is carried at in the accounting records. The company will report a(n)

    Gain

  • 42

    The personal assets of the owner of a company will not appear on the company’s balance sheet because of which principle/guideline?

    Materility

  • 43

    Bonds that mature in one lump sum at a specified future date.

    Government bond

  • 44

    Which of the following is not a category or element of the income statement?

    Liabilities

  • 45

    Gross margin

    Нийт ашиг

  • 46

    Fiscal year

    Санхүүгийн жил

  • 47

    Prior-period adjustments

    Өмнөх үеийн залруулга

  • 48

    Non-deductible expenses

    Татвараас хасагдахгүй зардлууд

  • 49

    Change in accounting principle

    Нягтлан бодох бүртгэлийн зарчмын өөрчлөлт

  • 50

    On June 1, $800 of goods are sold with credit terms of 1/10, n/30. On June 3 the customer returned $100 of the goods. How much should the seller expect to receive if the buyer pays on June 8?

    692

  • 51

    A car was purchased for $60,000 with useful life of 10 years. The company uses straight line method. What is the depreciation for year 1 if company purchased it on the 1st of May?

    4000

  • 52

    ABC Co has current assets of $50,000 and total assets of $150,000. ABC has current liabilities of 30,000 and total liabilities of $80,000. What’s the amount of ABC’s owner’s equity?

    70000

  • 53

    A company estimates that $20,000 of its $500,000 of accounts receivable will be uncollectible. Its Allowance for doubtful accounts presently has a credit balance of $18,000. The adjusting entry will include a ____ to Bad debts Expense.

    Debit of $2000

  • 54

    On June 1, $800 of goods are sold with credit terms of 1/10, n/30. How much should the seller expect to receive if the buyer pays on June 8?

    792

  • 55

    John company uses an allowance method for recording uncollectible receivables. John was notified by Paul that payment on a 1,000$ receivable into the accounts is:

    Dt Accounts Receivable 1,000 Cr Sales 1,000

  • 56

    On December 1, ABC Co.hired Juanita Perez to begin working on January 2 at a monthly salary of $4,000. ABC’s balance sheet of December 31 will show a liability of

    No liability

  • 57

    Mary wears her white skirt ___ than (she wears) her blue one.

    oftener

  • 58

    I visit my parents ___ than my brothers do.

    oftener

  • 59

    Sometimes email is ____ than a telephone.

    more convenient

  • 60

    The spring is coming. Migratory birds ___ after a month.

    will be return

  • 61

    She usually listens to pop music but she ___ to jazz these days.

    doesn’t listen

  • 62

    David’s daughter is studying at secondary school now and she ____ at university when David is 55.

    studies

  • 63

    The show was exciting but i ____ I didn’t enjoy it.

    must say

  • 64

    No matter how hard i tried to make them understand, they just wouldn’t take my word for …….. i said, ……… annoyed me very much.

    which/ that

  • 65

    If i ___ his number, i ___ him.

    had/ would call

  • 66

    Can you answer the phone? ____ is calling.

    Nobody

  • 67

    We have got ____ new to play our matches. It is a big park near the town centre.

    somewhere

  • 68

    If we ___ a yacht, we ___ the seven seas.

    have/ would sailed

  • 69

    It is raining heavly outside. You ____ take your umbrella.

    should

  • 70

    You must ____ . It is the most important traffic rule, i think.

    stop at the red light

  • 71

    Choose the correct sentence.

    You are knowing what i mean

  • 72

    If there are a lot of people at the bus stop you ___ wait in the queue to get on the bus as polite people do. You ___ jump the queue.

    must/mustn’t

  • 73

    My son is so happy because he ____ a lot of presents at her birthday party last night.

    was given

  • 74

    I’m simply surprised at your lack of authority over him. Why can’t you ………. him eat his dinner?

    make

  • 75

    He is talking for hours but i ____ understand anything.

    am not

  • 76

    Yes, i know you’re tired and sleepy, but let me remind you one thing: If you …… up all night to watch that stupid film , the world would look much brighter this morning, wouldn’t it?

    would have stayed

  • 77

    Have you heard the great news,AB? The man, ……..refused your proposal last year, has been arrested for embezzlement of government funds.

    whom

  • 78

    The turkish manager hasn’t got ___ to say about the teams’s terrible performance.

    nothing

  • 79

    Which of the following defines cost classification?

    The grouping of costs according to their common characteristics

  • 80

    Which of the following should appear in a company’s statement of changes in equity? 1.Total comprehensive income for the year 2.Amortization of capitalized development costs 3.Surplus on revaluation of non-current assets

    2 and 3 only

  • 81

    Which of the following should be classified as current liabilities? 1. Trade receivables 2. Sales tax payable 3. Trade payables 4. Drawings

    3 and 4

  • 82

    Which of the following journal entries correctly records the credit purchase of plant and equipment?

    Dr Plant and Equipment, Cr Purchase ledger control account

  • 83

    A credit sale of goods for $51 to Dorj was entered in the accounts as $15. What type of error has occurred?

    Error of transposition

  • 84

    Which two of the following will be classified as non-current assets for a dealer in computer equipment? 1.Computers for resale 2.Vehicles for delivering computers 3.Business capital 4. Office furniture

    2 and 4

  • 85

    Standards issued by the international accounting standards board(IASB) are known as:

    Financial accounting standards

  • 86

    Tumur buys goods from Misheel for $2500. He returns half of the goods on 15 May. Which of the following documents would be issued by Misheel for the return of the goods ?

    invoice

  • 87

    Which of the following should be accounted for as capital expenditure?

    legal fees incurred on the purchase of a building

  • 88

    Which of the following will help to reduce overdue balances in receivables ledger accounts?

    An increase in credit facilities to customers

  • 89

    The following financial figures relate to Jolly for a year : 20X2 Sales 50,000, Cost of sales(10,000), Grass profit 40,000, Expenses (15,000), Net profit 25,000 Capital employed 100,000 What is the asset turnover ratio for 20X2?

    2 times

  • 90

    At 30 June 20X5 a company’s allowance for receivables was $39,000. At 30 June 20X6 trade receivables totalled $17,000 it was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5% of the trade receivables based on past events. What figure should appear in the statement of profit or loss for the year ended 30 June 20X6 for receivables expense?

    $37,000

  • 91

    Just keep walking ___ (= in the direction of ) that skyscraper.

    toward

  • 92

    The corrupt parliament member thought he was ___ the law.

    above

  • 93

    It takes about 5 minutes to walk ___ the bridge.

    to

  • 94

    Who did you buy this ___ ?

    from

  • 95

    The inspector commented favorably ___ our work.

    for

  • 96

    A campany bought amachine on 1 October year 1 for $52,000. The machine had an expected life of night years and an estimated residual value of $4,000 on 31 march year 6, the machine was sold for $35,000 . The company’s year and is 31 December. The company uses the straight-line mathod for depraction and it charges a full year’s depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine?

    Profit 13,000$

  • 97

    The entries in a sales ledger control account are : sales $250,000,bank $ 225,000, sales returns $2,500, bad debts (irrecoverable debts?) $3,000, returned unpaid chegue &3,500 Contra with purchase ledger account $4,000 . What is the balance on the sales ledger control account?

    $25,000

  • 98

    N purchased a machine for $15,000. The transportation costs were $1,500 and installation costs were $750. The machine broke down at the and of the first month in use and cost $400 to repair . N depreciates machinery at 10% each year on cost, assuming no residual value. What is the book value of the machine after one year?

    $15,885