初级会计词汇语法测试卷及答案.docxVIP

初级会计词汇语法测试卷及答案

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初级会计词汇语法测试卷及答案

一、单项选择题（共10小题，每题2分）（每小题只有一个选项符合题意，请把正确选项的字母填在题后括号内）

1.Whichofthefollowingtermsreferstoanexpensethathasbeenincurredbutnotyetpaid?

A.Revenue

B.Liability

C.Accruedexpense

D.Prepaidexpense

参考答案：C

2.Intheaccountingequation(Assets=Liabilities+Equity),whichofthefollowingincreasesbothassetsandequity?

A.Purchaseofequipmentwithcash

B.Paymentofaliabilitywithcash

C.Issuanceofcommonstockforcash

D.Declarationofacashdividend

参考答案：C

3.WhichofthefollowingisNOTa