2025年爱德思会计题目及答案.docVIP

2025年爱德思会计题目及答案

一、单项选择题（每题2分，共10题）

1.Thefinancialstatementsofacompanyarepreparedbasedontheprincipleof:

A.Consistency

B.Materiality

C.Prudence

D.Substanceoverform

Answer:D.Substanceoverform

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Long-terminvestments

C.Prepaidexpenses

D.Intangibleassets

Answer:C.Prepaidexpenses

3.Theprocessofidentifying,measuring,andreportingfinancialinformationisknownas:

A.Financialanalysis

B.Financialplanning

C.Financialaccounting

D.Financialmanagement

Answer:C.Financialaccounting

4.Acompanysnetincomeincreaseswhen:

A.Revenueincreasesandexpensesdecrease

B.Revenuedecreasesandexpensesincrease

C.Bothrevenueandexpensesincrease

D.Bothrevenueandexpensesdecrease

Answer:A.Revenueincreasesandexpensesdecrease

5.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A.Assets=Liabilities+Equity

6.Thematchingprincipleinaccountingstatesthat:

A.Expensesshouldberecognizedintheperiodtheyareincurred

B.Revenueshouldberecognizedwhenitisearned

C.BothAandB

D.NeitherAnorB

Answer:C.BothAandB

7.Atrialbalanceisusedto:

A.Checktheaccuracyoftheaccountingrecords

B.Preparethefinancialstatements

C.Adjusttheaccounts

D.Alloftheabove

Answer:A.Checktheaccuracyoftheaccountingrecords

8.Theprocessofrevisingaccountingestimatesisknownas:

A.Accrualaccounting

B.Deferralaccounting

C.Estimationaccounting

D.Adjustingentries

Answer:C.Estimationaccounting

9.Thestatementofcashflowsshows:

A.Thecompanysprofitability

B.Thecompanyscashinflowsandoutflows

C.Thecompanysfinancialposition

D.Thecompanyscapitalstructure

Answer:B.Thecompanyscashinflowsandoutflows

10.Acompanysacid-testratioisameasureof:

A.Liquidity

B.Profitability

C.Sol