会计英语考试最新试题及答案.docxVIP

会计英语考试最新试题及答案

考试时长：120分钟满分：100分

班级：__________姓名：__________学号：__________得分：__________

一、单选题（总共10题，每题2分，总分20分）

1.Whichofthefollowingtermsreferstotheprocessofrecordingfinancialtransactionsinabusinesssaccountingsystem?

A.Auditing

B.Bookkeeping

C.Budgeting

D.Taxation

2.Theaccountingequationisexpressedas:

A.Assets=Liabilities+Equity

B.Revenue=Expenses+Profit

C.CostofGoodsSold=BeginningInventory+Purchases-EndingInventory

D.GrossProfit=SalesRevenue-CostofGoodsSold

3.Whatisthetermforthefin