2025会计面试题英文版及答案.docVIP

2025会计面试题英文版及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Inventory

C.Revenue

D.Expenses

2.Theaccountingequationis:

A.Assets=Liabilities+OwnersEquity

B.Assets=Liabilities-OwnersEquity

C.Assets+Liabilities=OwnersEquity

D.Assets-Liabilities=OwnersEquity

3.Depreciationisrelatedto:

A.Currentassets

B.Fixedassets

C.Liabilities

D.Equity

4.Revenuerecognitionprinciplemeans:

A.Recordrevenuewhencashisreceived

B.Recordrevenuewhenitisearned

C.Recordrevenueattheendoftheyear

D.Recordrevenuewhenexpensesarepaid

5.Whichfinancialstatementshowsthefinancialpositionatapointintime?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

6.Adebitentryinthegeneralledger:

A.Increasesassetsandliabilities

B.Increasesassetsanddecreasesliabilities

C.Decreasesassetsandincreasesliabilities

D.Decreasesassetsandliabilities

7.Thenormalbalanceofanexpenseaccountis:

A.Debit

B.Credit

C.Zero

D.Positive

8.Whichofthefollowingisanon-currentliability?

A.Accountspayable

B.Short-termloan

C.Mortgagepayable

D.Accruedexpenses

9.Costofgoodssoldiscalculatedas:

A.Beginninginventory+Purchases-Endinginventory

B.Beginninginventory-Purchases+Endinginventory

C.Beginninginventory+Purchases+Endinginventory

D.Beginninginventory-Purchases-Endinginventory

10.Double-entrybookkeepingmeans:

A.Recordingtransactionstwice

B.Recordingeachtransactionwithtwoaccounts

C.Recordingtransactionsintwodifferentledgers

D.Recordingonlydebittransactions

Answers:1.B2.A3.B4.B5.B6.B7.A8.C9.A10.B

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Prepaidexpenses

2.Whichofthefollowingarecomponentsofownersequity?

A.Capitalcontributedbyowners

B.Retainedearnings

C.Divide