免费英语会计试题及答案.docVIP

免费英语会计试题及答案

单项选择题（每题2分，共10题）

1.Whatdoes“debit”mean?

A.借方

B.贷方

C.收入

D.支出

2.Whichisanaccountingequation?

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Whatistheabbreviationof“GenerallyAcceptedAccountingPrinciples”?

A.GAAP

B.GAPP

C.GAPA

D.GAPB

4.Whichisacurrentasset?

A.Land

B.Building

C.Inventory

D.Equipment

5.Whatisthepurposeoffinancialstatements?

A.Toshowacompanysprofit

B.Toprovideinformationfordecision-making

C.Tocalculatetaxes

D.Torecordtransactions

6.Whichisanexampleofaliability?

A.Cash

B.Accountsreceivable

C.Accountspayable

D.Ownersequity

7.Whatdoes“accrualbasis”mean?

A.Recordincomewhenreceivedandexpenseswhenpaid

B.Recordincomeandexpenseswhentheyoccur

C.Recordonlyincome

D.Recordonlyexpenses

8.Whichfinancialstatementshowsacompanysfinancialpositionataspecificpoint?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

9.Whatistheformulaforcalculatingnetincome?

A.Revenue-Expenses

B.Revenue+Expenses

C.Assets-Liabilities

D.Liabilities-Assets

10.Whichisanon-currentliability?

A.Accountspayable

B.Notespayableduein6months

C.Bondspayable

D.Salariespayable

答案：1.A2.A3.A4.C5.B6.C7.B8.B9.A10.C

多项选择题（每题2分，共10题）

1.Whicharecomponentsoffinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Whataretypesofaccounting?

A.Financialaccounting

B.Managerialaccounting

C.Costaccounting

D.Taxaccounting

3.Whicharecurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Prepaidexpenses

4.Whatareexamplesofliabilities?

A.Loans

B.Mortgages

C.Accruedexpenses

D.Unearnedrevenue

5.Whichitemsareincludedinownersequity?

A.Ownersinvestment

B.Netincome

C.Drawings

D.Liabilities

6.What