2025会计基础试题及答案英语.docVIP

2025会计基础试题及答案英语

单项选择题（每题2分，共10题）

1.Whatisthemainpurposeofaccounting?

A.Torecordbusinesstransactions

B.Tomakebusinessdecisions

C.Tomanageemployees

D.Todevelopnewproducts

2.Whichofthefollowingisanasset?

A.Accountspayable

B.Revenue

C.Inventory

D.Expenses

3.Theaccountingequationis:

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

4.Whatisthedouble-entryaccountingsystem?

A.Recordingtransactionstwice

B.Usingtwosetsofbooks

C.Debitingandcreditingaccounts

D.Havingtwoaccountants

5.Whichfinancialstatementshowsthefinancialpositionofacompany?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

6.Depreciationisanexampleof:

A.Anasset

B.Aliability

C.Anexpense

D.Revenue

7.Thenormalbalanceofanassetaccountis:

A.Debit

B.Credit

C.Zero

D.Positive

8.Whatisthejournalentryforrecordingasaleoncredit?

A.DebitCash,CreditSalesRevenue

B.DebitAccountsReceivable,CreditSalesRevenue

C.DebitSalesRevenue,CreditAccountsReceivable

D.DebitSalesRevenue,CreditCash

9.Whichofthefollowingisacurrentliability?

A.Long-termdebt

B.Equipment

C.Accountspayable

D.Equity

10.Theprocessofallocatingthecostofanassetoveritsusefullifeiscalled:

A.Depreciation

B.Amortization

C.Depletion

D.Expensing

答案：1.A2.C3.B4.C5.B6.C7.A8.B9.C10.A

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecomponentsofthefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Examplesofliabilitiesinclude:

A.Accountspayable

B.Loanspayable

C.Bondspayable

D.Equity

3.Thestepsintheaccountingcycleinclude:

A.Journalizingtransactions

B.Postingtotheledger

C.Preparingtrialbalance

D.Closingthebooks

4.Whichofthefollowingaremethodsofdepreciation?

A.Straight-line

B.