2026年事务所英语测试题及答案.docVIP

2026年事务所英语测试题及答案

一、填空题(每题2分，共20分)

1.______istheprocessofidentifying,measuring,andreportingfinancialinformationtostakeholders.

2.Theaccountingequationstatesthat______minus______equals______.

3.Abalancesheetprovidesasnapshotofacompanysfinancialpositionataspecific______.

4.Theincomestatementshowsacompanysrevenuesandexpensesoveraspecific______.

5.Depreciationisamethodofallocatingthecostofatangibleassetoveritsuseful______.

6.Accrualaccountingrecognizesrevenuesandexpenseswhentheyare______,notwhencashisexchanged.

7.