会计英语（A）试题及答案.pdfVIP

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会计英语期末考试题（A卷）

I.MultipleChoices(10%)

1、Usersofaccountinginformationwhohaveadirectinterestinthebusinessinclude（）.

A.PresentandPotentialInvestors;B.PresentandPotentialCreditors;C.Management;

D.TaxAuthorities;E.Customersandthegeneralpublic

2、Inmostcases,themanagementofacorporationconsistsof().

A、president;B、vicepresident;C、controller;D、treasurer;E、secretary

3、Whichofthefollowingexpressionsarebelongedtointangibleassets?()

A、cashinthesafe;B.accountingsystemsoftware;C.brandname;D.officebuilding;

E.customerandsupplierrelationship

4、Thesourcedocumentsofthebusinesstransactioninclude().

A、cancelledchecks;B、supplierinvoices;C、cashreceipts;D、purchaseorders;

E、notesforloan

5、Whichofthefollowingbusinessesshoulddrawupfinancialstatements?().

A、privateindividuals;B、non-profitorganizations;C、retailers;D、wholesalers;

E、serviceIndustries

6、Theclosingentriesconsistof()steps.

A、2;B、3;C、4;D、5;E、6

7、Cashreceiptsofacompanyinclude().

A、bills;B、coins;C、promissorynotesignedbythecustomer;D、checkssignedbythecustomer;

E、goodspaidbythecreditcards

8、Cashflowcanbedividedintothreecomponentswhichare().

A、Managingcashflow;B、Operatingcashflow;C