2026年英语会计考试题及答案.docVIP

2026年英语会计考试题及答案

一、填空题（每题2分，共20分）

1.Theaccountingequationstatesthat_______equalstotalassets.

2.Theprocessofrecordingbusinesstransactionsinajournaliscalled_______.

3.Atrialbalanceisusedto_______thedebitsandcreditsinaledger.

4.Theincomestatementreportsacompanysrevenuesand_______overaperiod.

5.Depreciationisamethodofallocatingthecostofatangibleassetoveritsuseful_______.

6.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonagoingconcernbasisisthe_______principle.

7.Accrualaccountingr