2026年会计英语考试题及答案.docVIP

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2026年会计英语考试题及答案

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一、填空题(每题2分,共20分)

1.Theprocessofrecordingfinancialtransactionsinasystematicmannerisknownas________.

2.Thebalancesheetprovidesasnapshotofacompanysfinancialpositionataspecific________.

3.Anincomestatementshowsthecompanysrevenuesandexpensesoveraperiodof________.

4.TheaccountingequationisexpressedasAssets=Liabilities+________.

5.Depreciationisamethodofallocatingthecostofatangibleassetoveritsuseful________.

6.TheGenerallyAcceptedAccountingPrinciples(GAAP)areasetofstandardsandrulesthatgovernfin

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