英语会计考试题及答案.docxVIP

英语会计考试题及答案

一、单项选择题（共10题，每题1分，共10分）

1.Thefundamentalaccountingequationis:Assets=Liabilities+Equity.

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Liabilities=Assets+Equity

D.Equity=Assets-Liabilities

答案：B

2.WhichofthefollowingisNOTacurrentasset?

A.Cash

B.AccountsReceivable

C.Inventory

D.Land

答案：D

3.Revenueisrecognizedwhen:

A.Itiscollectedincash

B.Itisearnedandrealizable

C.Itisincurred

D.Itisestimated

答案：B

4.Double-entrybookkeepingmeans:

A.Everytransactionaffectsatl