会计专业英语-模拟题答案 2022年地质大学考试 .pdfVIP

中国地质大学（北京）继续教育学院 《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [参考的参考的答案为为]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [参考的参考的答案为为]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [参考的参考的答案为为]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [参考的参考的答案为为]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [参考的参考的答案为为]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a credit 第1页（共 6 页） 中国地质大学（北京）继续教育学院 C.increase in both assets and withdrawals are recorded with a debit D.decreases in liabilities and increase in expenses are recorded with a debit [参考的参考的答案为为]:A 7.Note payable has a normal beginning balance of $30 000. During the perio