会计英语试卷1名师精心制作教学资料.docxVIP

会计专业英语期末考试试卷?1 考试时间：2?小时 总分：100?分 一、判断：每题?1?分，共?10?分（正确的在题后括号内打钩，错误的打叉。） 1、Retained?earning?is?not?an?asset;?it?is?an?element?of?stockholders’ equity.?( ) 2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的 期间登记入账。（ ） 3、The?subsidiary?accounts?receivable?ledger?trial?balance?should?agree with?the?balance?of?the?accounts?receivable?account?in?the?general ledger.( ) in4、Cash?budgets?are?not?important?to?the?management?of?cash?flows.?( ) in 5、Profits?decrease?the?owner’s?equitythe?business.?（ ） 6、All?inventories?shall?be?taken?stock?periodically. ( ) 7、In?the?periodic?inventory?system(实地盘存制?),?the?business?does