会计英语期末考试试题及详细答案.docxVIP

会计英语期末考试试题及详细答案

会计英语期末考试试题

考试时间：120分钟满分：100分

PartI.VocabularyandPhrases(20points,1pointeach)

Directions:Choosethebestanswerfromthefouroptions(A,B,C,D)tocompleteeachsentence.Writeyouranswersontheanswersheet.

1.ThebasicaccountingequationisAssets=Liabilities+________.

A.RevenueB.Owner’sEquityC.ExpenseD.NetIncome

2.________referstotheamountofmoneyowedbyabusinesstoitscreditors.

A.AssetsB.EquityC.LiabilitiesD.Expense

3.Whichofthefollowingisanexampleofacurrentasset?

A.LandB.BuildingsC.AccountsReceivableD.Equi