英语会计笔试试题及答案.docVIP

英语会计笔试试题及答案

一、单项选择题（每题2分，共20分）

1.Theaccountingequationisexpressedas_.

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Revenue

答案：A

2.Whichofthefollowingisacurrentasset?

A.Land

B.Equipment

C.AccountsReceivable

D.BondsPayable

答案：C

3.Thedouble-entrysystemrequiresthateachtransactionmustberecorded_.

A.inatleasttwodifferentaccounts

B.intwosetsofbooks

C.firstasarevenueandthenasanexpense

D.inajournalandtheninaledger

答案：A

4.Thenormalbalanceofanexpenseaccountis_.

A.adebitbalance

B.acreditbalance

C.eitheradebitoracreditbalance

D.nobalance

答案：A

5.Theadjustingentrytorecorddepreciationofequipmentis_.

A.DebitDepreciationExpense;CreditEquipment

B.DebitEquipment;CreditDepreciationExpense

C.DebitDepreciationExpense;CreditAccumulatedDepreciation

D.DebitAccumulatedDepreciation;CreditDepreciationExpense

答案：C

6.Revenueisrecognizedwhen_.

A.cashisreceived

B.theserviceisperformedortheproductisdelivered

C.anorderisplaced

D.thecustomershowsinterest

答案：B

7.Acompanysfinancialstatementsdonotinclude_.

A.IncomeStatement

B.StatementofCashFlows

C.StatementofRetainedEarnings

D.StatementofEmployeeBenefits

答案：D

8.Thecostofgoodssoldiscalculatedas_.

A.BeginningInventory+Purchases-EndingInventory

B.BeginningInventory-Purchases+EndingInventory

C.BeginningInventory+Purchases+EndingInventory

D.EndingInventory-Purchases-BeginningInventory

答案：A

9.Whichofthefollowingisnotaliability?

A.AccountsPayable

B.PrepaidInsurance

C.NotesPayable

D.AccruedWages

答案：B

10.Theclosingentriesaremade_.

A.tocleartherevenueandexpenseaccountsforthenextperiod

B.toupdatetheretainedearningsaccount

C.bothAandB

D.toadjusttheassetandliabilityaccounts

答案：C

二、多项选择题（每题2分，共20分）

1.Whichofthefollowingaref