会计专业语辅导课.ppt

会计专业英语辅导课 考试题型 一、选择题（40分） 二、判断题（10分） 三、简答题（10分） 四、分录题（10分） 五、翻译题（30分） 一、选择题（40分） 1．Which of the following is true? _______B______. A. Owners’ Equity - Assets = Liabilities B. Assets – Owners’ Equity = Liabilities C. Assets + Liabilities = Owners’ Equity D. Liabilities = Owners’ Equity + Assets 一、选择题（40分） 2．Which of these is (are) an example of an asset account? _____C________. A. Service Revenue B. Dividends C. Accounts Receivable D. All of the above are assets 一、选择题（40分） 3．During a period of rising prices, the inventory method that yields the highest net income and