英语会计分录考试题及答案.docxVIP

英语会计分录考试题及答案

一、单项选择题（共10题，每题2分，总分20分）

1.Whichofthefollowingisthecorrectaccountingentrywhenacompanypurchasesequipmentbypayingcash?

A.DebitEquipment,CreditCash

B.DebitCash,CreditEquipment

C.DebitEquipment,CreditAccountsPayable

D.DebitAccountsPayable,CreditEquipment

2.Ifacompanyreceivescashfromacustomerinadvanceforservicestobeperformedinthefuture,thecorrectentryis:

A.DebitCash,CreditRevenue

B.DebitCash,CreditUnearnedRevenue

C.DebitAccountsReceivable,CreditRevenue

D.DebitRevenue,CreditCash

3.Whichaccountiscreditedwhen