2026年最新英语会计笔试题目及答案.docVIP

2026年最新英语会计笔试题目及答案

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingisconsideredacurrentassetonabalancesheet?

A.Equipment

B.Accountspayable

C.Inventory

D.Long-terminvestments

2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.Adjusting

C.Journalizing

D.Reversing

3.Whichfinancialstatementshowsthecompanysfinancialperformanceoveraperiodoftime?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofretainedearnings

4.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccurisknownas:

A.Conservatism

B.Revenuerecognition

C.Matching

D.Materiality

5.Acompanysnetincomefortheyearwas$100,000.Ifthedividendspaidwere$20,000,whatwastheretainedearningsattheendoftheyearifthebeginningretainedearningswere$50,000?

A.$130,000

B.$110,000

C.$80,000

D.$70,000

6.Whichofthefollowingisacontra-assetaccount?

A.Accountsreceivable

B.Accumulateddepreciation

C.Accountspayable

D.Commonstock

7.Theaccountingmethodthatrecordsrevenuewhenitisearnedandexpenseswhentheyareincurredisknownas:

A.Cashbasis

B.Accrualbasis

C.Modifiedcashbasis

D.Taxbasis

8.Acompanypurchasedequipmentfor$50,000andexpectedittohaveausefullifeof5yearswithasalvagevalueof$5,000.Usingthestraight-linemethod,whatistheannualdepreciationexpense?

A.$9,000

B.$10,000

C.$11,000

D.$12,000

9.Whichfinancialstatementshowsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivities?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofretainedearnings

10.Theprocessofadjustingthebookvalueofanassettoitsmarketvalueisknownas:

A.Depreciation

B.Amortization

C.Impairment

D.Revaluation

二、填空题（总共10题，每题2分）

1.Thetotalassetsofacompanyequalitstotal________and________.

2.Theprinciplethatrequiresfinancialstatementstobepre