英语财务笔试题库及答案.docVIP

英语财务笔试题库及答案

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=Equity-Liabilities

D.Assets+Liabilities=Equity

2.Whichofthefollowingisacurrentasset?

A.Land

B.Equipment

C.Inventory

D.Buildings

3.Therevenuerecognitionprinciplestatesthatrevenueshouldberecognizedwhen_.

A.Cashisreceived

B.Theworkiscompletedortheproductisdelivered

C.Anorderisplaced

D.Expensesareincurred

4.Depreciationistheprocessof_.

A.Valuinganassetatitsmarketvalue

B.Writi