2025会计英语题库及答案解析.docVIP

2025会计英语题库及答案解析

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Inventory

C.Revenue

D.Expense

2.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Whatisthedouble-entryaccountingsystem?

A.Recordingtransactionstwice

B.Usingtwoaccountsforeachtransaction

C.Debitingandcreditingequalamountsforeachtransaction

D.Havingtwosetsoffinancialstatements

4.Whichfinancialstatementshowsthecompanysrevenuesandexpenses?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofchangesinequity

5.Depreciationisrelatedto:

A.Increaseinassetvalue

B.Decreaseinassetvalue

C.Increaseinliabilityvalue

D.Decreaseinliabilityvalue

6.Adebitentryusually:

A.Increasesassetsandliabilities

B.Increasesassetsanddecreasesliabilities

C.Decreasesassetsandincreasesliabilities

D.Decreasesassetsandliabilities

7.Whatisaccountsreceivable?

A.Moneyowedbythecompany

B.Moneyowedtothecompany

C.Expensestobepaid

D.Revenuesreceivedinadvance

8.Whichofthefollowingisacurrentliability?

A.Long-termdebt

B.Land

C.Accountspayable

D.Equipment

9.Theprocessofrecordingfinancialtransactionsiscalled:

A.Auditing

B.Budgeting

C.Bookkeeping

D.Forecasting

10.Equityrepresents:

A.Theamountofdebtofthecompany

B.Theresidualinterestintheassetsofthecompanyafterdeductingliabilities

C.Thetotalassetsofthecompany

D.Thetotalliabilitiesofthecompany

答案：1.B2.A3.C4.B5.B6.B7.B8.C9.C10.B

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecomponentsofthefinancialstatements?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofchangesinequity

2.Assetscaninclude:

A.Cash

B.Inventory

C.Equipment

D.Accountspayable

3.Liabilitiesmayconsistof:

A.Accountspayable

B.Loans

C.