2025年最新会计英语考试题及答案.docVIP

2025年最新会计英语考试题及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisacurrentasset?

A.Equipment

B.AccountsReceivable

C.Long-termInvestments

D.BondsPayable

Answer:B

2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.AdjustingEntries

C.Journalizing

D.TrialBalance

Answer:C

3.Whatisthetermforthedifferencebetweenthecostofanassetanditsnetrealizablevalue?

A.Depreciation

B.Amortization

C.ImpairmentLoss

D.GainonSale

Answer:C

4.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.IncomeStatement

B.StatementofCashFlows

C.BalanceSheet

D.StatementofRetainedEarnings

Answer:C

5.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccuris:

A.RevenueRecognitionPrinciple

B.MatchingPrinciple

C.HistoricalCostPrinciple

D.ConsistencyPrinciple

Answer:A

6.Whatisthetermfortheprocessofverifyingtheaccuracyoffinancialrecords?

A.Auditing

B.Reconciliation

C.Vouching

D.Analysis

Answer:B

7.Whichofthefollowingisaliability?

A.AccountsReceivable

B.CommonStock

C.NotesPayable

D.RetainedEarnings

Answer:C

8.Theaccountingmethodthatrecordsinventoryatthecostoftheoldestitemsfirstis:

A.FIFO(First-In,First-Out)

B.LIFO(Last-In,First-Out)

C.WeightedAverageCost

D.SpecificIdentification

Answer:A

9.Whatisthetermfortheexcessofissuepriceoverparvalueofstock?

A.Dividend

B.PremiumonCommonStock

C.DividendYield

D.EarningsPerShare

Answer:B

10.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeis:

A.Depreciation

B.Amortization

C.Impairment

D.Appreciation

Answer:B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentliabilities?

A.AccountsPayab