2026会计英文笔试题库及答案.docVIP

2026会计英文笔试题库及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisacurrentasset?

A.Land

B.AccountsPayable

C.Inventory

D.BondsPayable

2.Theaccountingequationis:

A.Assets=Liabilities-Equity

B.Assets+Liabilities=Equity

C.Assets=Liabilities+Equity

D.Assets-Equity=Liabilities

3.Depreciationisanexampleof:

A.Revenue

B.Expense

C.Liability

D.Asset

4.Whichfinancialstatementshowsacompanysfinancialpositionataspecificpointintime?

A.IncomeStatement

B.CashFlowStatement

C.BalanceSheet

D.StatementofRetainedEarnings

5.Theprocessofrecording