2026年最新英语会计面试题目及答案.docVIP

2026年最新英语会计面试题目及答案

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingisacurrentasset?

A.Equipment

B.AccountsReceivable

C.Long-termInvestments

D.BondsPayable

2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.AdjustingEntries

C.Journalizing

D.Reconciliation

3.Whatistheprimarypurposeofatrialbalance?

A.Topreparefinancialstatements

B.Toverifytheequalityofdebitsandcredits

C.Tocalculatedepreciation

D.Todeterminebaddebts

4.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.IncomeStatement

B.StatementofCashFlows

C.BalanceSheet

D.StatementofRetainedEarnings

5.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccuris:

A.Conservatism

B.RevenueRecognition

C.Matching

D.FullDisclosure

6.Whatisthetermforthedifferencebetweenthecostofanassetanditsfairmarketvalue?

A.Depreciation

B.Amortization

C.GainorLossonSale

D.AccumulatedDepreciation

7.Whichofthefollowingisaliability?

A.AccountsReceivable

B.CommonStock

C.NotesPayable

D.RetainedEarnings

8.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeisknownas:

A.Depreciation

B.Amortization

C.Appreciation

D.Depletion

9.Whatisthetermfortheexcessofissuepriceoverparvalueofstock?

A.AdditionalPaid-inCapital

B.CommonStock

C.RetainedEarnings

D.Dividends

10.Theaccountingmethodthatrecordsdepreciationbasedontheactualusageofanassetis:

A.Straight-LineMethod

B.DecliningBalanceMethod

C.UnitsofProductionMethod

D.Sum-of-the-Years-DigitsMethod

二、填空题（总共10题，每题2分）

1.Theprocessofrecordingfinancialtransactionsinajournaliscalled__________.

2.Thefinancialstatementthatshowsthecompanysrevenuesandexpensesforaperio