2025专业会计英语题库及答案.docVIP

2025专业会计英语题库及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Liability

B.Revenue

C.Cash

D.Expense

2.Theaccountingequationis?

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Whatisdouble-entryaccounting?

A.Recordingonlydebits

B.Recordingonlycredits

C.Recordingbothdebitsandcredits

D.Recordingneitherdebitsnorcredits

4.Acreditentryusually:

A.Increasesassets

B.Decreasesassets

C.Increasesexpenses

D.Decreasesrevenues

5.Whichfinancialstatementshowsacompanysprofitability?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofChangesinEquity

6.Depreciationisrelatedto:

A.Currentassets

B.Fixedassets

C.Liabilities

D.Equity

7.Accountsreceivableisa:

A.Liability

B.Revenue

C.Asset

D.Expense

8.Thenormalbalanceofanassetaccountis:

A.Debit

B.Credit

C.Zero

D.Positive

9.Whichofthefollowingisacurrentliability?

A.Long-termdebt

B.Accountspayable

C.Equipment

D.Equity

10.Revenuerecognitionprinciplemeans:

A.Recordrevenuewhencashisreceived

B.Recordrevenuewhengoodsareordered

C.Recordrevenuewhengoodsaredeliveredorservicesareprovided

D.Recordrevenuewhenexpensesareincurred

答案：1.C2.A3.C4.B5.B6.B7.C8.A9.B10.C

多项选择题（每题2分，共10题）

1.Whichofthefollowingarefinancialstatements?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofChangesinEquity

2.Typesofinventoryinclude:

A.Rawmaterials

B.Work-in-process

C.Finishedgoods

D.Supplies

3.Whichofthefollowingaremethodsofinventorycosting?

A.FIFO

B.LIFO

C.Weighted-average

D.Specificidentification

4.Currentassetsmayinclude:

A.Cash

B.Accountsreceivable

C.Inventory

D.Prepaidexpenses

5.Liabilitiescanbeclassifiedas:

A.Currentliabilities

B.Long-termliabilities

C.Contingentliabilities

D.Deferredliabilities

6.Whichofthefol