2026年会计英语4试卷及答案.docVIP

2026年会计英语4试卷及答案

2026年会计英语4试卷

一、填空题（每题2分，共20分）

1.Theprocessofidentifying,measuring,andreportingfinancialinformationisknownas________.

2.Inaccounting,theprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccuriscalled________.

3.Thefinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeisthe________.

4.Aliabilityisanobligationthatacompanyowestooutsiders,arisingfrompasttransactionsorevents,andisexpectedtoresultinanoutflowofresources,whichisclassifiedas________.

5.Theaccountin