2025年高端会计英文题库及答案.docVIP

2025年高端会计英文题库及答案

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.Theprocessofrecordingfinancialtransactionsinabusinesssaccountingsystemisknownas:

A.Auditing

B.Bookkeeping

C.Budgeting

D.Forecasting

Answer:B

3.Whatisthetermforthedifferencebetweentotalassetsandtotalliabilities?

A.Equity

B.Revenue

C.Expense

D.Profit

Answer:A

4.Acompanysnetincomeforaperiodiscalculatedby:

A.Totalrevenuesminustotalexpenses

B.Totalassetsminustotalliabilities

C.Totalliabilitiesminustotalassets

D.Totalexpensesminustotalrevenues

Answer:A

5.Whichfinancialstatementshowsacompanysfinancialperformanceoveraspecificperiod?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofRetainedEarnings

Answer:B

6.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodtheyoccurisknownas:

A.Conservatism

B.RevenueRecognition

C.Matching

D.Materiality

Answer:B

7.Whatisthetermfortheamountofmoneyacompanyowestoitscreditors?

A.Equity

B.Liabilities

C.Assets

D.Revenue

Answer:B

8.Acompanysabilitytomeetitsshort-termobligationsismeasuredby:

A.Debt-to-EquityRatio

B.CurrentRatio

C.ReturnonEquity

D.GrossProfitMargin

Answer:B

9.Theprocessofevaluatingacompanysfinancialperformanceandpositionisknownas:

A.FinancialAnalysis

B.FinancialPlanning

C.FinancialReporting

D.FinancialManagement

Answer:A

10.Whichofthefollowingisanon-currentasset?

A.Cash

B.Accountsreceivable

C.Inventory

D.Long-terminvestments

Answer:D

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareconsideredfinancialstatements?

A.BalanceSheet

B.IncomeStatement