2025年会计英语考试题目及答案.docVIP

2025年会计英语考试题目及答案

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.Adjusting

C.Journalizing

D.Reconciling

Answer:C

3.Whatisthetermforthedifferencebetweenthecostofanassetanditsfairmarketvalue?

A.Depreciation

B.Amortization

C.Impairment

D.Appreciation

Answer:C

4.Whichfinancialstatementshowsacompanysfinancialpositionataspecificpointintime?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

Answer:B

5.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodtheyoccurisknownas:

A.Conservatism

B.Revenuerecognition

C.Matching

D.Materiality

Answer:B

6.Whatisthetermfortheprocessofverifyingtheaccuracyoffinancialrecords?

A.Auditing

B.Budgeting

C.Forecasting

D.Appraising

Answer:A

7.Theaccountingmethodthatrecordsinventoryatthecostoftheoldestitemssoldisknownas:

A.FIFO

B.LIFO

C.Weightedaverage

D.Specificidentification

Answer:A

8.Whichofthefollowingisaliability?

A.Accountspayable

B.Commonstock

C.Retainedearnings

D.Accumulateddepreciation

Answer:A

9.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeisknownas:

A.Depreciation

B.Amortization

C.Impairment

D.Appreciation

Answer:B

10.Whatisthetermfortheexcessofassetsoverliabilities?

A.Netincome

B.Netloss

C.Equity

D.Dividend

Answer:C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesofcurrentassets?

A.Cash

B.Accountsreceivable

C.Inventory

D.Equipment

Answer:A,B,C

2.Whatarethemaincomponentsofthebalancesheet?

A.Assets