2025英文会计书考试题及答案.docVIP

2025英文会计书考试题及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Inventory

C.Revenue

D.Expense

2.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Double-entryaccountingmeans:

A.Recordingtwotransactionsatatime

B.Recordingeverytransactiontwice

C.Recordingeachtransactionwithatleasttwoaccounts

D.Recordingtransactionsintwodifferentbooks

4.Depreciationisrelatedto:

A.Increaseinassetvalue

B.Decreaseinassetvalue

C.Increaseinliabilityvalue

D.Decreaseinliabilityvalue

5.Whichfinancialstatementshowsthefinancialpositionatapoint?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

6.Revenuerecognitionprincipleisabout:

A.Recognizingrevenuewhencashisreceived

B.Recognizingrevenuewhengoodsaresold

C.Recognizingrevenuewhenitisearned

D.Recognizingrevenuewhenexpensesarepaid

7.Adebitentryinanaccountgenerally:

A.Increasesassetsandliabilities

B.Increasesassetsanddecreasesliabilities

C.Decreasesassetsandincreasesliabilities

D.Decreasesassetsandliabilities

8.Thecostofgoodssoldformulais:

A.Beginninginventory+Purchases-Endinginventory

B.Beginninginventory-Purchases+Endinginventory

C.Beginninginventory+Purchases+Endinginventory

D.Beginninginventory-Purchases-Endinginventory

9.Accruedexpensesare:

A.Expensesalreadypaid

B.Expensesnotyetincurred

C.Expensesincurredbutnotyetpaid

D.Expensespaidinadvance

10.Whichoftheseisnotacurrentasset?

A.Cash

B.Accountsreceivable

C.Equipment

D.Inventory

答案：1.B2.A3.C4.B5.B6.C7.B8.A9.C10.C

多项选择题（每题2分，共10题）

1.Whicharecomponentsofthefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Whicharetypesof