会计英语笔试题目及答案.docVIP

会计英语笔试题目及答案

一、单项选择题（每题2分，共10题，20分）

1.Theaccountingequationis().

A.Assets=Liabilities+OwnersEquity

B.Assets=Liabilities-OwnersEquity

C.Assets=OwnersEquity-Liabilities

D.Assets+Liabilities=OwnersEquity

2.Whichofthefollowingisacurrentasset?()

A.Land

B.Building

C.Inventory

D.Long-terminvestment

3.Theprocessofrecordingbusinesstransactionsinthejournaliscalled().

A.Posting

B.Journalizing

C.Adjusting

D.Closing

4.Debitsareusedtorecord().

A.Increasesinassetsandrevenues

B.Increasesinassetsanddecreasesinliabilities

C.Decreasesinassetsandincreasesinliabilities

D.Increasesinliabilitiesandownersequity

5.Atrialbalanceispreparedto().

A.Provetheequalityofdebitandcreditbalancesintheledgeraccounts

B.Recordbusinesstransactions

C.Preparefinancialstatements

D.Adjusttheaccounts

6.Depreciationistheprocessof().

A.Valuinganassetatitsmarketvalue

B.Writingoffanassetoveritsusefullife

C.Increasingthevalueofanasset

D.Recordingthepurchaseofanasset

7.Theincomestatementreports().

A.Thefinancialpositionofabusinessataspecificdate

B.Theresultsofoperationsforaperiodoftime

C.Thecashflowsofabusiness

D.Thechangesinownersequity

8.Theaccountingprinciplethatrequiresexpensestoberecognizedinthesameperiodastherevenuestheyhelptogenerateisthe().

A.Costprinciple

B.Matchingprinciple

C.Revenuerecognitionprinciple

D.Going-concernprinciple

9.Whichofthefollowingaccountshasanormalcreditbalance?()

A.Cash

B.AccountsReceivable

C.AccountsPayable

D.Equipment

10.Theclosingentriesaremadetotransferthebalancesof()totheownersequityaccount.

A.Assetaccounts

B.Liabilityaccounts

C.Revenueandexpenseaccounts

D.Permanentaccounts

二、多项选择题（每题2分，共10题，20分）

1.Whichofthefollowingarefinancialstatements?()

A.Balancesheet

B.Incomestatement

C.Statement