2025会计英语面试题目及答案.docVIP

2025会计英语面试题目及答案

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.Whatistheabbreviationof“GenerallyAcceptedAccountingPrinciples”?

A.GAAP

B.GAPP

C.GAAPs

D.GAA

4.Whichfinancialstatementshowsthefinancialpositionatapoint?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

5.“Inventory”belongsto:

A.Asset

B.Liability

C.Equity

D.Revenue

6.Whatisthemainpurposeofaccounting?

A.Torecordtransactions

B.Tomakefinancialdecisions

C.Toprovidefinancialinformation

D.Tomanagebusinessoperations

7.Whichisacurrentliability?

A.Accountsreceivable

B.Long-termdebt

C.Accountspayable

D.Fixedassets

8.“Depreciation”isrelatedto:

A.Fixedassets

B.Currentassets

C.Liabilities

D.Equity

9.“Revenue”isrecognizedwhen:

A.Cashisreceived

B.Goodsaredelivered

C.Orderisplaced

D.Invoiceisissued

10.Whatisthenormalbalanceofanassetaccount?

A.Debit

B.Credit

C.Zero

D.Positive

答案：1.A2.A3.A4.B5.A6.C7.C8.A9.B10.A

多项选择题（每题2分，共10题）

1.Whicharefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Whatarecomponentsofequity?

A.Sharecapital

B.Retainedearnings

C.Liabilities

D.Assets

3.Whicharemethodsofinventoryvaluation?

A.FIFO

B.LIFO

C.Weightedaverage

D.Specificidentification

4.Whataretypesofexpenses?

A.Operatingexpenses

B.Non-operatingexpenses

C.Capitalexpenses

D.Revenueexpenses

5.Whicharefixedassets?

A.Land

B.Buildings

C.Equipment

D.Inventory

6.Whatarefunctionsofaccounting?

A.Recording

B.Classifying

C.Summarizing

D.Interpreting

7.Whicharecurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Prepaidexpenses

8.Whatareelementsof