2025年会计英文笔试题库及答案.docVIP

2025年会计英文笔试题库及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisconsideredacurrentassetonabalancesheet?

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.Netincome

Answer:A

4.Atrialbalanceisusedto:

A.Recordtransactions

B.Adjustaccounts

C.Verifytheequalityofdebitsandcredits

D.Preparefinancialstatements

Answer:C

5.Theaccountingprinciplethatstatesrevenuesshouldberecognizedwhenearnedandexpenseswhenincurredisknownas:

A.Conservatism

B.RevenueRecognition

C.MatchingPrinciple

D.Materiality

Answer:C

6.Whichofthefollowingisacomponentoftheincomestatement?

A.Cashflowstatement

B.Balancesheet

C.Statementofretainedearnings

D.Statementofcashflows

Answer:C

7.Theprocessofestimatingandrecordingbaddebtsisknownas:

A.Accrual

B.Deferral

C.Baddebtexpense

D.Allowancefordoubtfulaccounts

Answer:D

8.Whatisthetermforthetotalamountofrevenuegeneratedfromsalesbeforeanyexpensesarededucted?

A.Grossprofit

B.Netincome

C.Operatingincome

D.EBITDA

Answer:A

9.Theaccountingmethodthatrecordsinventoryatthecostoftheoldestitemssoldisknownas:

A.FIFO

B.LIFO

C.Weightedaverage

D.Specificidentification

Answer:A

10.Whichofthefollowingisafinancialstatementthatshowsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivities?

A.Incomestatement

B.Balancesheet

C.Statementofcashflows

D.Statementofretainedearnings

Answer:C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentliabilities?

A.Accountspayable

B.Long-termdebt

C.Notespayable

D.Accruedexpenses

Answer:A,D

2.Whatarethemainfinancialstatements?

A.Inco