2026年会计英语考试试卷及答案.docVIP

2026年会计英语考试试卷及答案

2026年会计英语考试试卷

一、填空题（每题2分，共20分）

1.Theprocessofrecordingfinancialtransactionsinabusinessisknownas________.

2.Thebalancesheetprovidesasnapshotofacompanysfinancialpositionataspecific________.

3.Anincomestatementshowsthecompanysrevenuesandexpensesoveraperiodof________.

4.TheaccountingequationisexpressedasAssets=Liabilities+________.

5.Depreciationisamethodusedtoallocatethecostofatangibleassetoveritsuseful________.

6.TheGenerallyAcceptedAccountingPrinciples(GAAP)areasetofstandardsandrulesthatgover