会计基础试题及答案英语.docVIP

会计基础试题及答案英语

单项选择题（每题2分，共10题）

1.Whatisthemainpurposeofaccounting?

A.Torecordfinancialtransactions

B.Tomakebusinessdecisions

C.Tomanageemployees

D.Todevelopmarketingstrategies

2.Whichofthefollowingisanasset?

A.Accountspayable

B.Notespayable

C.Inventory

D.Ownersequity

3.Theaccountingequationis:

A.Assets=Liabilities+OwnersEquity

B.Assets=Liabilities-OwnersEquity

C.Assets+Liabilities=OwnersEquity

D.Assets-Liabilities=OwnersEquity

4.Whichfinancialstatementshowsthecompanysrevenuesandexpenses?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofownersequity

5.Whatisthedouble-entryaccountingsystem?

A.Recordingtransactionsintwodifferentaccounts

B.Usingtwosetsofbooks

C.Debitingandcreditingaccountsforeachtransaction

D.Havingtwoaccountantsrecordtransactions

6.Whichofthefollowingisaliability?

A.Cash

B.Accountsreceivable

C.Unearnedrevenue

D.Equipment

7.Theprocessofrecordingtransactionsiscalled:

A.Journalizing

B.Posting

C.Adjusting

D.Closing

8.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofownersequity

9.Whatisthenormalbalanceofanassetaccount?

A.Debit

B.Credit

C.Zero

D.Positive

10.Whichofthefollowingisanexampleofanexpense?

A.Revenue

B.Costofgoodssold

C.Ownerswithdrawals

D.Investments

答案：1.A2.C3.A4.B5.C?.C7.A8.A9.A10.B

多项选择题（每题2分，共10题）

1.Whichofthefollowingarefinancialstatements?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofownersequity

2.Whatarethecomponentsoftheaccountingequation?

A.Assets

B.Liabilities

C.Ownersequity

D.Revenue

3.Whichofthefollowingaretypesofaccounts?

A.Assetaccounts

B.Liabilityaccounts

C.Revenueaccounts

D.Expenseaccounts

4.Whatisthepurposeofadjusting