南开大学24秋“会计学”《会计专业英语》考试历年常考点试题选编附答案.docxVIP

南开大学24秋“会计学”《会计专业英语》考试历年常考点试题选编附答案

第1卷

一.综合考核(共15题)

1.Abankreconciliationshouldbepreparedperiodicallybecause().

A.thedepositorsrecordsandthebanksrecordsareinagreement

B.thebankhasnotrecordedallofitstransactions

C.anydifferencesbetweenthedepositorsrecordsandthebanksrecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected

D.thebankmustmakesurethatitsrecordsarecorrect

2.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()

A.acorporation

B.aproprietorsh