英语会计笔试试题及答案.docVIP

英语会计笔试试题及答案

本文档通过对本行业近年真实笔试真题系统梳理，精选汇总高频出现的核心笔试题，附详细解析与标准答案，覆盖笔试全考点重难点，助您高效刷题、精准提分，顺利通过笔试考核。

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Inventory

C.Revenue

D.Expense

2.Thedouble-entryaccountingsystemmeans:

A.Everytransactionisrecordedtwice

B.Therearetwosetsofbooks

C.Debitsequalcreditsineachtransaction

D.Assetsequalliabilities

3.Depreciationisrelatedto:

A.Increaseinassetvalue

B.Decreaseinassetvalue

C.Increaseinliability

D.Decreaseinrevenue

4.Whichfinancialstatementshowsthefinancialpositionatapoint