会计英语复习题库含答案第六章练习题.docxVIP

会计英语复习题库含答案第六章练习题

1.WhichofthefollowingisthecorrectformulaforcalculatingtheAcidTestRatio?

A)CurrentAssets/CurrentLiabilities

B)(CurrentAssetsInventory)/CurrentLiabilities

C)TotalLiabilities/TotalAssets

D)NetIncome/TotalAssets

Answer:B)(CurrentAssetsInventory)/CurrentLiabilities

2.WhatisthepurposeoftheIncomeStatement?

A)Toshowthefinancialpositionofacompanyataspecificpointintime

B)Toshowthechangesinownersequityoveraperiodoftime

C)Toreporttherevenuesandexpensesforaspecificperiod,resultinginnetincomeor