2025会计英语面试题及答案.docVIP

2025会计英语面试题及答案

单项选择题（每题2分，共10题）

1.Whatdoes“debit”mean?

A.借方

B.贷方

C.收入

D.支出

2.Whichistheabbreviationof“AccountingPeriod”?

A.AP

B.AC

C.AR

D.AD

3.Whatisthemainfunctionofanincomestatement?

A.Showassets

B.Showliabilities

C.Showprofitorloss

D.Showequity

4.“Inventory”refersto?

A.Goodsforsale

B.Officeequipment

C.Buildings

D.Cash

5.Whatistheformulaforcalculatinggrossprofit?

A.Revenue-Costofgoodssold

B.Revenue+Costofgoodssold

C.Assets-Liabilities

D.Liabilities-Assets

6.Whichofthefollowingisacurrentasset?

A.Land

B.Machinery

C.Accountsreceivable

D.Long-termloan

7.Whatdoes“GAAP”standfor?

A.GeneralAcceptedAccountingPrinciples

B.GlobalAccountingAndPricing

C.GovernmentAccountingAndPolicies

D.GroupAccountingAndProcedures

8.“Depreciation”isrelatedto?

A.Increaseinassetvalue

B.Decreaseinassetvalue

C.Increaseinliabilityvalue

D.Decreaseinliabilityvalue

9.Whichfinancialstatementshowsthefinancialpositionataspecificpoint?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

10.Whatistheroleofanaccountantinfinancialreporting?

A.Preparefinancialstatements

B.Managedailyoperations

C.Makeinvestmentdecisions

D.Negotiatebusinesscontracts

答案：1.A2.A3.C4.A5.A6.C7.A8.B9.B10.A

多项选择题（每题2分，共10题）

1.Whichofthefollowingarefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Whatarethecomponentsoftheaccountingequation?

A.Assets

B.Liabilities

C.Equity

D.Revenue

3.Whichofthesearenon-currentassets?

A.Vehicles

B.Furniture

C.Patents

D.Buildings

4.Whatarethetypesofexpenses?

A.Operatingexpenses

B.Financialexpenses

C.Non-operatingexpenses

D.Capitalexpenses

5.Whichofthefollowingaremethodsofinventoryvaluation?

A.FIFO

B.LIFO

C.Weightedaveragecost

D.Specific