成考复习题 资料2016-2学期《会计专业英语》复习题.docxVIP

PAGE PAGE 4 复习题 一、单项选择，选项写在答题卡相应位置。 1. The economic resources of a business are called . A. asset B. liabilities C. owner’s equity D. receivables 3. Cuso Company purchased equipment on January 1, 2003, at a total invoice cost of $400000. The equipment has an estimated residual value of $10000 and an estimated useful life of five years. The amount of Accumulated Depreciation at December 31, 2004, if the straight-line method of depreciation is used, is . A. $80000 B. $160000 C. $78000 D. $156000 5. The reports of financial accounting are based on . A. manag