双语会计考试题及答案.docxVIP

双语会计考试题及答案

一、单选题（每题2分，共20分）

1.Whichofthefollowingisnotabasicaccountingprinciple?（2分）

A.AccrualbasisB.ConsistencyC.MaterialityD.Cashbasis

【答案】D

【解析】Cashbasisisnotabasicaccountingprinciple,whileaccrualbasis,consistency,andmaterialityarefundamentalprinciples.

2.Theprocessofrecordingfinancialtransactionsinanaccountingsystemiscalled:（2分）

A.AuditingB.BookkeepingC.BudgetingD.Forecasting

【答案】B

【解析】Bookkeepingistheprocessofrecordingfinancialtransactions,whileauditing,budgeting,andforecastingarerelatedbutdifferentfinancialactivities.

3.Whatisthetermforthedifferencebetweentotalassetsandtotalliabilities?（