会计英语课后练习题含答案.pdfVIP

会计英语课后练习题含答案

一、选择题

1.Whichofthefollowingisanexampleofacurrentasset?

A.Land

B.Buildings

C.Accountspayable

D.Long-termbondspayable

Answer:C

2.Whichofthefollowingisanexampleofanon-currentasset?

A.Inventory

B.Accountsreceivable

C.Equipment

D.Prepdexpenses

Answer:C

3.Whichofthefollowingisanexampleofacurrentliability?

A.Long-termloanspayable

B.Owner’sequity

C.Accountsreceivable

D.Accountspayable

Answer:D

4.Whichofthefollowingisanexampleofanon-current

liability?

A.Accountspayable

B.Salariespayable

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C.Long-termloanspayable

D.Rentpayable

Answer:C

5.Whichofthefollowingisnotincludedinthecalculationof

returnonequity(ROE)?

A.Netincome

B.Totalassets

C.Averagestockholders’equity

D.Sales

Answer:D

二、填空题

1._________istheprocessofrecording,classifying,and

summarizingfinancialtransactionstoproducefinancialstatements.

Answer:Accounting

2.Thebalancesheetreportsthefinancialpositionofa

companyasofaspecific__________.

Answer:Date

3.The__________principlestatesthatexpensesshouldbe

recognizedwhentheyareincurred,regardlessofwhentheyarepd.

Answer:Expenserecognition

4.The__________principlestatesthatexpensesshouldbe

matchedtotherevenuestheyhelpgenerate.

Answer:Matching

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5.The__________istheexcessoftotalassetsovertotal

liabilities.

Answer:Stockholders’equity

三、简答题

1.Whatisthedifferencebetweenacurrentassetandanon-

currentasset?

Answer:Acurrentassetisanassetthatisexpectedtobe

convertedtocashwithinoneyearorduringthe