会计专业英语模拟题(开卷) .pdfVIP

中国地质大学（北京）继续教育学院 2016 年 03 课程考试 《会计专业英语》模拟题 一．单项选择题 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 2. The Matching Principle: . A. applies only to situations in which a cash pay