2025会计英语题库及答案大全.docVIP

2025会计英语题库及答案大全

单项选择题（每题2分，共10题）

1.Whatdoes“accounting”mean?

A.计算

B.会计

C.账户

D.财务

答案：B

2.Whichisafinancialstatement?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Allofabove

答案：D

3.Whatistheabbreviationof“debit”?

A.Dr

B.Cr

C.Db

D.Cb

答案：A

4.“Assets=Liabilities+Equity”iscalled?

A.Accountingequation

B.Balanceequation

C.Incomeequation

D.Expenseequation

答案：A

5.Whatdoes“GAAP”standfor?

A.GenerallyAcceptedAccountingPrinciples

B.GlobalAccountingandAuditingPractices

C.GovernmentAccountingandAuditingProcedures

D.GenericAccountingandAuditingPolicies

答案：A

6.Whichisanintangibleasset?

A.Land

B.Building

C.Patent

D.Equipment

答案：C

7.Whatisthepurposeofaccounting?

A.Recordfinancialtransactions

B.Providefinancialinformation

C.Assistindecision-making

D.Alloftheabove

答案：D

8.“Revenue-Expenses=NetIncome”isrelatedto?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

答案：A

9.Whousesaccountinginformation?

A.Managers

B.Investors

C.Creditors

D.Allofthem

答案：D

10.Whatisthenormalbalanceofanassetaccount?

A.Debit

B.Credit

C.Zero

D.Positive

答案：A

多项选择题（每题2分，共10题）

1.Whichareaccountingelements?

A.Assets

B.Liabilities

C.Equity

D.Revenue

答案：ABCD

2.Whatarethetypesoffinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

答案：ABC

3.Whicharecurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Prepaidexpenses

答案：ABCD

4.Whatarethecomponentsofequity?

A.Sharecapital

B.Retainedearnings

C.Treasurystock

D.Accumulatedothercomprehensiveincome

答案：ABCD

5.Whichareliabilityaccounts?

A.Accountspayable

B.Notespayable

C.Bondspayable

D.Salariespayable

答案：ABCD

6.Whatarethemethodsofdepreciation?

A.Straight-linemethod

B.Decliningbalancemethod

C.Unitsofproductionmethod

D.Sum-of-the-years-digitsmethod

答案：ABCD

7.