2026年大学（会计学）专业英语实训试题及答案.docVIP

2025年大学（会计学）专业英语实训试题及答案

（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.Theaccountingequationisexpressedas().

A.Assets=Liabilities-OwnersEquity

B.Assets=Liabilities+OwnersEquity

C.Assets+Liabilities=OwnersEquity

D.Assets-Liabilities=OwnersEquity

2.Whichofthefollowingisanexampleofacurrentasset?()

A.Land

B.Building

C.AccountsReceivable

D.Equipment

3.Depreciationistheprocessof().

A.increasingthevalueofanassetovertime

B.decreasingthevalueofanassetovertime

C.recordingthepurchaseofanasset

D.recordingthesaleofanasset

4.Thedouble-entryaccountingsystemmeans().

A.everytransactionisrecordedtwice

B.everytransactionaffectstwoaccounts

C.everytransactionisrecordedintwosetsofbooks

D.everytransactionhastwoequalandoppositeeffectsontheaccountingequation

5.Revenueisrecognizedwhen().

A.cashisreceived

B.goodsorservicesareprovided

C.anorderisplaced

D.acontractissigned

6.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?()

A.IncomeStatement

B.BalanceSheet

C.CashFlowStatement

D.StatementofRetainedEarnings

7.Inventoryvaluationmethodsincludeallofthefollowingexcept().

A.First-In,First-Out(FIFO)

B.Last-In,First-Out(LIFO)

C.Weighted-AverageCost

D.Straight-LineMethod

8.Accountspayableisa().

A.currentasset

B.non-currentasset

C.currentliability

D.non-currentliability

9.Thenormalbalanceofanassetaccountis().

A.debit

B.credit

C.eitherdebitorcredit

D.zero

10.Ajournalentrythatdebitscashandcreditsaccountsreceivableismadewhen().

A.goodsaresoldoncredit

B.cashisreceivedfromacustomerforacreditsale

C.goodsarepurchasedoncredit

D.cashispaidtoasupplierforacreditpurchase

11.Whichofthefollowingisnotacompon