双语会计考试题及答案.docVIP

双语会计考试题及答案

一、单项选择题（总共10题，每题2分）

1.Theprocessofidentifying,measuring,andcommunicatingfinancialinformationtoavarietyofusersisknownas:

A.Auditing

B.Financialanalysis

C.Accounting

D.Budgeting

Answer:C

2.Whichofthefollowingisacurrentasset?

A.Patents

B.Equipment

C.Accountsreceivable

D.Long-terminvestments

Answer:C

3.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A

4.Thematchingprincipleinaccountingstatesthat:

A.Expensesshouldberecognizedintheperiodtheyareincurred.

B.Revenueshouldberecognizedwhenitisearned.

C.BothAandB

D.NeitherAnorB

Answer:C

5.Theincomestatementshows:

A.Thefinancialpositionofacompanyataspecificpointintime.

B.Thechangesinequityoveraperiodoftime.

C.Therevenuesandexpensesofacompanyoveraperiodoftime.

D.Thecashflowsofacompanyoveraperiodoftime.

Answer:C

6.Atrialbalanceisusedto:

A.Preparefinancialstatements.

B.Checkforerrorsintheaccountingrecords.

C.Recordtransactions.

D.Analyzefinancialperformance.

Answer:B

7.Depreciationis:

A.Thedecreaseinthevalueofanassetovertime.

B.Theprocessofrecordingexpenses.

C.Theprocessofrecordingrevenues.

D.Theprocessofauditingfinancialstatements.

Answer:A

8.Thebreak-evenpointis:

A.Thepointwheretotalrevenuesequaltotalcosts.

B.Thepointwheretotalrevenuesexceedtotalcosts.

C.Thepointwheretotalcostsexceedtotalrevenues.

D.Thepointwherenetincomeismaximized.

Answer:A

9.Thestatementofcashflowsshows:

A.Thechangesinassetsandliabilitiesoveraperiodoftime.

B.Thechangesinequityoveraperiodoftime.

C.Thecashinflowsandoutflowsofacompanyoveraperiodoftime.

D.Therevenuesandexpensesofacompanyoveraperiodoftime.

Answer:C

10.Apartnershipis:

A.Alegalformofbusinessorganizationw