2025年会计英语4试卷及答案.docVIP

2025年会计英语4试卷及答案

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.Reconciliation

Answer:C

3.Whatisthetermforthedifferencebetweenthecostofanassetanditsaccumulateddepreciation?

A.Bookvalue

B.Marketvalue

C.Carryingvalue

D.Salvagevalue

Answer:A

4.Acompanysnetincomeincreaseswhen:

A.Expensesdecrease

B.Revenuedecreases

C.Dividendsarepaid

D.Liabilitiesincrease

Answer:A

5.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccuris:

A.Consistencyprinciple

B.Matchingprinciple

C.Revenuerecognitionprinciple

D.Materialityprinciple

Answer:C

6.Whatisthetermforthetotalamountofassetsminustotalliabilities?

A.Equity

B.Liabilities

C.Assets

D.Netincome

Answer:A

7.Atrialbalanceisusedto:

A.Recordtransactions

B.Checkforerrorsintheaccountingrecords

C.Preparefinancialstatements

D.Calculatedepreciation

Answer:B

8.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeis:

A.Depreciation

B.Amortization

C.Appreciation

D.Depletion

Answer:B

9.Whatisthetermfortheamountofmoneyacompanyowestoitssuppliers?

A.Accountspayable

B.Accountsreceivable

C.Notespayable

D.Capitallease

Answer:A

10.Thefinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeis:

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

Answer:B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentliabilities?

A.Accountspayable

B.Bondspayable

C.Notespayable

D