会计专硕外国语试题及答案.docVIP

会计专硕外国语试题及答案

一、单项选择题（每题2分，共20分）

1.Whichofthefollowingwordsmeans“资产”inEnglish?

A.Liability

B.Asset

C.Revenue

D.Expense

2.Thefinancialstatementthatreportstherevenuesandexpensesforaperiodoftimeiscalledthe______.

A.balancesheet

B.incomestatement

C.statementofcashflows

D.statementofownersequity

3.Ifacompanypurchasesequipmentonaccount,thejournalentrywillincludea______.

A.debittoEquipmentandacredittoCash

B.debittoAccountsPayableandacredittoEquipment

C.debittoEquipmentandacredittoAccountsPayable

D.debittoCash