2026年最新会计英语期末题目及答案.docVIP

2026年最新会计英语期末题目及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisacurrentasset?

A.Equipment

B.Accountsreceivable

C.Long-terminvestments

D.Bondspayable

Answer:B

2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.Adjusting

C.Journalizing

D.Reconciling

Answer:C

3.Whatisthetermforthedifferencebetweenthecostofanassetanditsnetrealizablevalue?

A.Depreciation

B.Amortization

C.Gain

D.Loss

Answer:D

4.Acompanysnetincomefortheperiodis$50,000.Ifthedividendsdeclaredare$