2025会计英语笔试题目及答案.docVIP

2025会计英语笔试题目及答案

单项选择题（每题2分，共10题）

1.Whatdoes“debit”mean?

A.借方

B.贷方

C.资产

D.负债

2.Whichisanaccountingequation?

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Whatis“incomestatement”for?

A.记录资产

B.记录负债

C.反映经营成果

D.反映现金流量

4.“Depreciation”isabout?

A.资产增值

B.资产减值

C.负债增加

D.收入增加

5.Whatdoes“GAAP”standfor?

A.通用会计准则

B.国际会计准则

C.会计原则

D.财务报表

6.Whichisacurrentasset?

A.固定资产

B.应收账款

C.长期借款

D.股本

7.“Journalentry”isusedfor?

A.编制报表

B.记录交易

C.计算利润

D.分析财务状况

8.Whatis“equity”mainlycomposedof?

A.资产和负债

B.收入和费用

C.股本和留存收益

D.现金和银行存款

9.“Balancesheet”shows?

A.某一时期财务状况

B.某一时刻财务状况

C.经营活动情况

D.投资活动情况

10.Whichisanon-currentliability?

A.短期借款

B.应付账款

C.长期债券

D.预收账款

答案：1.A2.A3.C4.B5.A6.B7.B8.C9.B10.C

多项选择题（每题2分，共10题）

1.Whichofthefollowingareaccountingelements?

A.Assets

B.Liabilities

C.Revenue

D.Expenses

2.Whatarethefunctionsofaccounting?

A.Recording

B.Classifying

C.Summarizing

D.Interpreting

3.Whichstatementsarefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

4.Whatarethecomponentsofcashflowstatement?

A.Operatingactivities

B.Investingactivities

C.Financingactivities

D.Productionactivities

5.Whichofthefollowingarecurrentliabilities?

A.Accountspayable

B.Short-termloans

C.Accruedexpenses

D.Long-termdebt

6.Whatarethemethodsofdepreciation?

A.Straight-linemethod

B.Declining-balancemethod

C.Units-of-productionmethod

D.Sum-of-years-digitsmethod

7.Whichitemsareincludedinequity?

A.Sharecapital

B.Retainedearnings

C.Treasuryshares

D.Minorityinterest

8.Whatarethecharacteristicsofassets?

A.Futureeconomicbenefits

B.Controlledbytheentity

C.Resultofpasttransactions

D.Measuredreliably

9.Whichofthefollowingaffectnetincome?

A.Revenue

B.