国开会计英语考试题库.docVIP

2025年国开会计英语考试题库

一、单项选择题（每题2分，共10题）

1.Theaccountingequationis().

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets=Equity-Liabilities

D.Liabilities=Assets+Equity

2.Thenormalbalanceofanassetaccountis().

A.Credit

B.Debit

C.Zero

D.Eitherdebitorcredit

3.Whichofthefollowingisacurrentasset?()

A.Building

B.Equipment

C.Accountsreceivable

D.Long-terminvestment

4.Revenueisrecognizedwhen().

A.Cashisreceived

B.Theserviceisperformedorthegoodsaresold

C.Anorderisplaced

D.Thecontractissigned

5.Deprecia