2026年双语会计考试题及答案.docVIP

2026年双语会计考试题及答案

一、选择题（总共10题，每题2分）

1.Theprocessofrecordingfinancialtransactionsinabusinessisknownas:

A.Auditing

B.Bookkeeping

C.Budgeting

D.Forecasting

2.Whichofthefollowingisacurrentasset?

A.Equipment

B.Buildings

C.AccountsReceivable

D.Long-termInvestments

3.Theaccountingequationisrepresentedby:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

4.Thepurposeofthetrialbalanceisto:

A.Ensureaccuracyoffinancialstatements

B.Preparefinancialstatements

C.Adjustaccounts

D.Closethebooks

5.Depreciationisamethodof:

A.Recordingrevenue

B.Recordingexpenses

C.Valuingassets

D.Calculatingtaxes

6.Thematchingprincipleinaccountingstatesthat:

A.Expensesshouldberecognizedintheperiodtheyareincurred

B.Revenueshouldberecognizedwhenitisearned

C.Assetsshouldbedepreciatedovertheirusefullife

D.Liabilitiesshouldbepaidoffintheperiodtheyareincurred

7.Ajournalentryisusedto:

A.Recordfinancialtransactions

B.Posttransactionstotheledger

C.Preparefinancialstatements

D.Adjustaccounts

8.Theprocessofclosingthebooksattheendofanaccountingperiodisknownas:

A.Journalizing

B.Posting

C.Closingentries

D.Adjustingentries

9.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonaconsistentbasisisknownas:

A.ConsistencyPrinciple

B.MaterialityPrinciple

C.ConservatismPrinciple

D.FullDisclosurePrinciple

10.Thefinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeisknownas:

A.IncomeStatement

B.BalanceSheet

C.StatementofCashFlows

D.StatementofRetainedEarnings

二、判断题（总共10题，每题2分）

1.Theaccountingcycleisaseriesofstepsthataccountantsfollowtorecordandreportfinancialinformation.

2.Accrualbasisaccountingrecognizesrevenueandexpenseswhentheyarepaidorreceived.

3.Adebittoanasseta