2026年会计英语面试题库及答案.docVIP

2026年会计英语面试题库及答案

一、填空题（每题2分，共20分）

1.Thebalancesheetpresentsacompanysfinancialpositionataspecific______.

2.Theaccountingequationisexpressedas______+Equity=Assets.

3.Atrialbalanceisusedtoensurethatthe______areequal.

4.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherelated______.

5.Depreciationisamethodofallocatingthecostofalong-termassetoveritsuseful______.

6.TheGenerallyAcceptedAccountingPrinciples(GAAP)provideaframeworkforfinancialreportinginthe______.

7.Accruedexpenses