会计英语试题及答案.docxVIP

会计英语试题及答案

一、选择题（30分）

1.WhichofthefollowingisthecorrectEnglishtranslationfor资产负债表?

A.IncomeStatement

B.BalanceSheet

C.CashFlowStatement

D.StatementofChangesinEquity

答案：B

解释：资产负债表的英文是BalanceSheet，它反映了企业在特定日期的资产、负债和所有者权益的状况。选项AIncomeStatement是利润表，选项CCashFlowStatement是现金流量表，选项DStatementofChangesinEquity是所有者权益变动表。

2.ThetermGAAPstandsfor:

A.GenerallyAcceptedAccountingPrinciples

B.GovernmentalAccountingandAuditingPolicies

C.GlobalAssociationofAccountingProfessionals

D.GeneralAccountingandAssessmentProcedures

答案：A