会计英文笔试题库及答案.docVIP

会计英文笔试题库及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Revenue

C.Inventory

D.Expenses

2.Theaccountingequationis:

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Depreciationisrelatedto:

A.Currentassets

B.Fixedassets

C.Liabilities

D.Equity

4.Whichfinancialstatementshowsthecompanysprofitability?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofchangesinequity

5.Theprocessofrecordingfinancialtransactionsiscalled:

A.Auditing

B.Budgeting

C.Journalizing

D.Forecasting

6.Adebitentryinthegeneralledgerusuallyincreases:

A.Assetsandliabilities

B.Assetsandexpenses

C.Liabilitiesandrevenues

D.Expensesandrevenues

7.Whichofthefollowingisaliability?

A.Accountsreceivable

B.Prepaidexpenses

C.Unearnedrevenue

D.Inventory

8.Thematchingprinciplerequires:

A.Revenuestoberecognizedwhencashisreceived

B.Expensestoberecognizedwhenincurred

C.Assetstobedepreciatedevenly

D.Liabilitiestobepaidimmediately

9.Thefinancialstatementthatshowsthesourcesandusesofcashis:

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofchangesinequity

10.Whichaccountingconceptassumesthebusinesswillcontinuetooperate?

A.Goingconcern

B.Conservatism

C.Materiality

D.Consistency

答案：1.C2.B3.B4.B5.C6.B7.C8.B9.C10.A

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecomponentsofthefinancialstatements?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofchangesinequity

E.Notestothefinancialstatements

2.Typesofinventoryinclude:

A.Rawmaterials

B.Workinprogress

C.Finishedgoods

D.Supplies

E.Equipment

3.Accountingprinciplesinclude:

A.Accrualbasis

B.Conservatism

C.Materiality

D.Consistency

E.Fulldisclosure

4.Whichofthefollowingarecurrentassets?