会计职称英语操作题及答案.docxVIP

会计职称英语操作题及答案

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会计职称英语操作题及答案

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.Whichofthefollowingisafundamentalprincipleinaccountingethics?

A.Personalgainshouldbeprioritizedoverprofessionalintegrity.

B.Confidentialityofclientinformationshouldbemaintained.

C.Accountantsshouldengageinfraudulentactivitiestomaximizeprofits.

D.Itisacceptabletomanipulatefinancialrecordsforthecompanysbenefit.

参考答案：B

2.Inthedouble-entrybookkeepingsystem,everytransactionaffectsatleasttwoaccounts.Whichofthefollowingst