双语会计试卷及答案.docVIP

双语会计试卷及答案

一、单项选择题（每题2分，共10题）

1.Theprocessofidentifying,measuring,andcommunicatingfinancialinformationtoavarietyofusersisknownas:

A.Auditing

B.Financialanalysis

C.Accounting

D.Budgeting

Answer:C

2.Whichofthefollowingisacurrentasset?

A.Equipment

B.Buildings

C.Accountsreceivable

D.Long-terminvestments

Answer:C

3.Theaccountingequationisrepresentedby:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A

4.Theincomestatementshows:

A.Thefinancialpositionofac