会计英语考试题目及答案.docVIP

会计英语考试题目及答案

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingistheprocessofrecordingfinancialtransactionsinabusinesssaccountingsystem?

A.Auditing

B.Bookkeeping

C.Budgeting

D.Taxation

Answer:B

2.Thebalancesheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.WhichofthefollowingisNOTtypicallyincludedonabalancesheet?

A.Assets

B.Liabilities

C.Equity

D.Revenue

Answer:D

3.Whatisthetermforthetotalamountofmoneyacompanyowestoitscreditors?

A.Assets

B.Liabilities

C.Equity

D.Revenue

Answer:B

4.Theincomestatementshowsacompanysfinancialperformanceoveraspecificperiod.WhichofthefollowingisNOTtypicallyincludedonanincomestatement?

A.Revenue

B.Expenses

C.NetIncome

D.Assets

Answer:D

5.Whatisthetermfortheprocessofadjustingthebookvalueofanassettoreflectitscurrentmarketvalue?

A.Depreciation

B.Amortization

C.Revaluation

D.Appreciation

Answer:C

6.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Accountsreceivable

C.Long-terminvestments

D.Intangibleassets

Answer:B

7.Whatisthetermfortheprocessofsettingfinancialgoalsanddevelopingplanstoachievethem?

A.Budgeting

B.Forecasting

C.Auditing

D.Taxation

Answer:A

8.Theaccountingequationisexpressedas:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=NetIncome

C.Assets-Liabilities=Equity

D.Expenses-Revenue=NetIncome

Answer:A

9.Whatisthetermfortheprocessofexaminingandverifyingtheaccuracyoffinancialrecords?

A.Bookkeeping

B.Auditing

C.Budgeting

D.Taxation

Answer:B

10.TheGenerallyAcceptedAccountingPrinciples(GAAP)areasetof:

A.Internationalfinancialreportingstandards

B.Localfinancialregulations

C.U.S.financialreportingstandards

D.Europeanfi