会计专业英语辅导课-公开课件（讲义）.pptVIP

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 一、选择题（40分） 8．If earnings收入 haven’t been distributed as dividends股利, it should have been retained保留 in the company. The name of this portion of number listed in the balance sheet is ______B________. A. paid-in capital B. retained earnings 留存收益 C. dividend D. cash