会计英语会计考试题及答案解析50题.docVIP

会计英语会计考试题及答案解析50题

1.TheaccountingequationisAssets=Liabilities+________.(3分)

2.Whichofthefollowingisanexampleofacurrentasset?(3分)

A.Land

B.Equipment

C.AccountsReceivable

D.Building

3.Double-entrybookkeepingmeans:(3分)

A.Recordingeverytransactiontwice

B.Recordingtransactionswithtwoaccountsaffected

C.Usingtwosetsofbooks

D.Noneoftheabove

4.Theprocessofallocatingthecostofanassetoveritsusefullifeiscalled:(3分)

A.Depreciation

B.Amortization

C.Depletion

D.Expensing

5.Acompanysinco