2025会计英语考试试题及答案.docVIP

2025会计英语考试试题及答案

单项选择题（每题2分，共10题）

1.Whatdoes“asset”mean?

A.资产

B.负债

C.权益

D.收入

2.Whichisthecorrectaccountingequation?

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Whatistheabbreviationof“GenerallyAcceptedAccountingPrinciples”?

A.GAAP

B.GAPP

C.GGAP

D.GAAAP

4.“Debit”isusuallyonthe____sideofanaccount.

A.left

B.right

C.top

D.bottom

5.Whichfinancialstatementshowsthefinancialpositionatapoint?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

6.Whatisthemeaningof“revenue”?

A.费用

B.利润

C.收入

D.成本

7.Whichoftheseisacurrentasset?

A.Land

B.Building

C.Inventory

D.Equipment

8.“Credit”isusedtorecordincreasesin____.

A.assets

B.expenses

C.liabilities

D.drawings

9.Whatisthemainpurposeofaccounting?

A.Tomakefinancialreports

B.Tomanageabusiness

C.Torecordtransactions

D.Alloftheabove

10.Whichofthefollowingisnotatypeoffinancialratio?

A.Liquidityratio

B.Profitabilityratio

C.Activityratio

D.Marketratio

答案：1.A2.B3.A4.A5.B6.C7.C8.C9.D10.D

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecomponentsoffinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Whatarethemaintypesofaccounts?

A.Assetaccounts

B.Liabilityaccounts

C.Equityaccounts

D.Revenueaccounts

3.Whichofthesearemethodsofinventoryvaluation?

A.FIFO

B.LIFO

C.Weightedaverage

D.Specificidentification

4.Whatarethefunctionsofaccounting?

A.Recording

B.Classifying

C.Summarizing

D.Interpreting

5.Whichofthefollowingarenon-currentassets?

A.Patents

B.Trademarks

C.Goodwill

D.Furniture

6.Whataretheelementsoftheincomestatement?

A.Revenue

B.Expenses

C.Profit

D.Loss

7.Whichofthesearetypesofbusinessentities?

A.Soleproprietorship

B.Part