会计英语真题及答案解析2025.docVIP

会计英语真题及答案解析2025

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisacurrentasset?

A.Equipment

B.Accountsreceivable

C.Long-terminvestments

D.Buildings

Answer:B

2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.Adjusting

C.Journalizing

D.Reconciling

Answer:C

3.Whatisthetermforthedifferencebetweentotalassetsandtotalliabilities?

A.Equity

B.Revenue

C.Expense

D.Profit

Answer:A

4.Atrialbalanceisusedto:

A.Recordtransactions

B.Adjustaccounts

C.Checkforaccuracy

D.Preparefinancialstatements

Answer:C

5.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A

6.Whichofthefollowingisafixedasset?

A.Inventory

B.Prepaidexpenses

C.Land

D.Accountspayable

Answer:C

7.Theprocessofmatchingrevenueswithexpensesinthesameaccountingperiodisknownas:

A.Accrualbasisaccounting

B.Cashbasisaccounting

C.Matchingprinciple

D.Conservatismprinciple

Answer:C

8.Whatisthetermforthetotalamountofrevenueearnedduringaperiod?

A.Grossprofit

B.Netincome

C.Operatingincome

D.Totalrevenue

Answer:D

9.Theprocessofrecordingadjustmentsattheendofanaccountingperiodisknownas:

A.Journalizing

B.Posting

C.Adjustingentries

D.Reconciling

Answer:C

10.Whichofthefollowingisacurrentliability?

A.Bondspayable

B.Accountspayable

C.Long-terminvestments

D.Equipment

Answer:B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Equipment

Answer:A,B,C

2.Whatarethecomponentsoftheaccountingequation?

A.Assets

B.Liabilities

C.Equity

D.Revenue

Answer:A,B,C

3.Whichofthefollowingaretypesofadjustingentries?

A.Accruedrevenues

B.Accruedexpenses

C.Deferredrevenues

D.Deferredexpenses

Answer:A,B,C,D

4.Whatarethemainfinancialstatements?

A.Balan