英语会计题目及答案.docVIP

英语会计题目及答案

一、单项选择题（每题2分，共10题）

1.Theaccountingequationis_.

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets=Equity-Liabilities

D.Assets+Liabilities=Equity

答案：A

2.Whichofthefollowingisacurrentasset?

A.Land

B.Equipment

C.AccountsReceivable

D.BondsPayable

答案：C

3.Debits_.

A.increaseassetsanddecreaseliabilities

B.increaseliabilitiesanddecreaseassets

C.increasebothassetsandliabilities

D.decreasebothassetsandliabilities

答案：A

4.Thenormalbalanceofanexpenseaccountis_.

A.debit

B.credit

C.eitherdebitorcredit

D.nobalance

答案：A

5.Revenueisrecognizedwhen_.

A.cashisreceived

B.theserviceisperformedorthegoodsaresold

C.anorderisplaced

D.theinvoiceissent

答案：B

6.Whichfinancialstatementshowsthefinancialpositionofacompany?

A.IncomeStatement

B.StatementofCashFlows

C.BalanceSheet

D.StatementofRetainedEarnings

答案：C

7.Depreciationis_.

A.theprocessofvaluinganassetatmarketvalue

B.theprocessofallocatingthecostofanassetoveritsusefullife

C.thedecreaseinthevalueofanassetduetowearandtearonly

D.theincreaseinthevalueofanassetovertime

答案：B

8.Thejournalentrytorecordthepaymentofsalariesis_.

A.DebitSalariesExpense;CreditCash

B.DebitCash;CreditSalariesExpense

C.DebitSalariesPayable;CreditCash

D.DebitCash;CreditSalariesPayable

答案：A

9.Adjustingentriesaremade_.

A.atthebeginningofanaccountingperiod

B.attheendofanaccountingperiod

C.wheneveratransactionoccurs

D.onlywhenerrorsaredetected

答案：B

10.Theinventorymethodthatassumesthefirstunitspurchasedarethefirstunitssoldis_.

A.LIFO

B.FIFO

C.Weighted-Average

D.SpecificIdentification

答案：B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingarefinancialstatements?

A.IncomeStatement

B.BalanceSheet

C.StatementofCashFlows

D.StatementofStockholdersEquity

答案：ABCD

2.Currentliabilitiesinclude