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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 the lowest inventory value,
respectively, will be ____D_________.
A. LIFO and FIFO.
B. weighted-average and LIFO.
C. LIFO and LIFO.
D. FIFO and LIFO.
一、选择题(40分)
4 .During a period of rising prices, the
inventory method that yields the highest net
income and the lowest inventory value,
respectively, will be _______D______.
A. LIFO and FIFO.
B. weighted-average and LIFO.
C. LIFO and LIFO.
D. FIFO and LIFO.
一、选择题(40分)
5 .Which of the following is a correct statement
of the rules of debit and credit? _____A_____.
A. Debits increase assets and decrease liabilities
B. Debits increase assets and increase owners’
equity
C. Credits decrease assets and decrease liabilities
D. Credits increase assets and increase owners’
equity
一、选择题(40分)
6 .Where should an investment 投资in stock
that is hold as a short-term investment be
reported in the balance sheet? ___A_______.
A. Current assets 流动资产
B. Plant assets 固定资产
C. Investments 投资
D. None of the above
一、选择题(40分)
7 .Which of the following is not a characteristic
of plant assets?______D_______.
A. Tangible 有形的
B. Long-lived
C. Unchanged outlook
D. For resale
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