2026年会计英语试题及答案解析.docVIP

2026年会计英语试题及答案解析

一、填空题（每题2分，共20分）

1.Theprocessofrecordingfinancialtransactionsinasystematicmannerisknownas________.

2.Thebalancesheetpresentsacompanysfinancialpositionataspecific________.

3.Theaccountingequationstatesthatassetsequalthesumof________andliabilities.

4.Atrialbalanceisusedtoensurethatthetotaldebitsequalthetotal________.

5.Theincomestatementreportsacompanysrevenuesandexpensesoveraperiodof________.

6.Depreciationisamethodofallocatingthecostofatangibleassetoveritsuseful________.

7.The