2025年大学（会计学）会计专业英语实训阶段测试题及答案.docVIP

2025年大学（会计学）会计专业英语实训阶段测试题及答案

（考试时间：90分钟满分100分）

班级______姓名______

第I卷（选择题，共40分）

答题要求：本卷共20小题，每小题2分。在每小题给出的四个选项中，只有一项是符合题目要求的。请将正确答案的序号填在题后的括号内。

1.Theaccountingequationcanbeexpressedas()

A.Assets=Liabilities-OwnersEquity

B.Assets=Liabilities+OwnersEquity

C.Assets+Liabilities=OwnersEquity

D.Assets-Liabilities=OwnersEquity

2.Whichofthefollowingisanintangibleasset?()

A.Land

B.Building

C.Patent

D.Inventory

3.Theprocessofrecordingfinancialtransactionsiscalled()

A.Journalizing

B.Posting

C.Adjusting

D.Closing

4.Depreciationistheprocessof()

A.Increasingthevalueofanassetovertime

B.Decreasingthevalueofanassetovertime

C.Recordingthepurchaseofanasset

D.Recordingthesaleofanasset

5.Theincomestatementshows()

A.Thefinancialpositionofacompanyataspecificpointintime

B.Theresultsofoperationsforaperiodoftime

C.Thecashinflowsandoutflowsofacompany

D.Thechangesinownersequityoveraperiodoftime

6.Revenueisrecognizedwhen()

A.Cashisreceived

B.Goodsorservicesareprovided

C.Anorderisplaced

D.Acontractissigned

7.Whichofthefollowingisacurrentliability?()

A.Mortgagepayable

B.Bondspayable

C.Accountspayable

D.Commonstock

8.Thebalancesheetisalsoknownas()

A.Thestatementoffinancialposition

B.Thestatementofoperations

C.Thestatementofcashflows

D.Thestatementofchangesinownersequity

9.Whichofthefollowingisanexampleofanoperatingactivity?()

A.Issuingstock

B.Buyingabuilding

C.Sellinggoodsorservices

D.Payingdividends

10.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedontheassumptionthatthebusinesswillcontinuetooperateis()

A.Goingconcern

B.Matching

C.Historicalcost

D.Conservatism

11.Whichofthefollowingisadebitentry?()

A.Decreaseinanasset

B.Increaseinaliability

C.Increaseinownersequity

D.Decreasei