2025会计英语试题及答案解析.docVIP

2025会计英语试题及答案解析

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.Whichisanaccountingequation?

A.Assets=Liabilities+OwnersEquity

B.Assets-Liabilities=OwnersEquity

C.Assets=Liabilities-OwnersEquity

D.BothAandB

3.Whatistheabbreviationof“GenerallyAcceptedAccountingPrinciples”?

A.GAAP

B.GAPP

C.GGAP

D.AGAP

4.Whichisacurrentasset?

A.Land

B.Building

C.Inventory

D.Equipment

5.Whatdoes“depreciation”referto?

A.增值

B.减值

C.折旧

D.摊销

6.Theprocessofrecordingfinancialtransactionsiscalled?

A.Posting

B.Journalizing

C.Summarizing

D.Analyzing

7.Whichisaliabilityaccount?

A.AccountsReceivable

B.AccountsPayable

C.Cash

D.Capital

8.Whatisthepurposeoffinancialstatements?

A.Toshowthefinancialpositionofacompany

B.Toshowtheoperatingresultsofacompany

C.Tohelpusersmakedecisions

D.Alloftheabove

9.Whichisanintangibleasset?

A.Patent

B.Furniture

C.Vehicle

D.Land

10.Whatdoes“revenue”mean?

A.收入

B.费用

C.利润

D.损失

答案：1.A2.D3.A4.C5.C6.B7.B8.D9.A10.A

多项选择题（每题2分，共10题）

1.Whicharecomponentsoffinancialstatements?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofChangesinEquity

2.Whatareaccountingelements?

A.Assets

B.Liabilities

C.OwnersEquity

D.RevenueandExpenses

3.Whicharemethodsofdepreciation?

A.Straight-linemethod

B.Declining-balancemethod

C.Units-of-productionmethod

D.Sum-of-the-years-digitsmethod

4.Whatarecurrentliabilities?

A.AccountsPayable

B.NotesPayable

C.SalariesPayable

D.TaxesPayable

5.Whicharenon-currentassets?

A.Long-terminvestments

B.Property,plant,andequipment

C.Intangibleassets

D.Prepaidexpenses

6.Whatarethefunctionsofaccounting?

A.Recording

B.Classifying

C.Summarizing

D.Interpreting

7.Whichareaccountsinthechartofaccounts?

A.Assetaccounts

B.Liabilityaccounts

C.Revenueaccounts

D.Expenseaccounts

8.Whatare