2026会计英语考试题及答案.docVIP

2026会计英语考试题及答案

一、单项选择题（每题2分，共20分）

1.Theabbreviation“PL”standsfor______.

A.ProfitandLoss

B.PriceandLoss

C.PayandLoan

D.PropertyandLiability

2.Whichofthefollowingisacurrentasset?

A.Land

B.AccountsPayable

C.Inventory

D.BondsPayable

3.“Depreciation”inaccountingmeans______.

A.Increaseinvalue

B.Decreaseinvalueovertime

C.Fixedvalue

D.Novalue

4.Theterm“ROI”refersto______.

A.ReturnonInvestment

B.RevenueonIncome

C.RateofInterest

D.RatioofInvestment

5.“Equity”inacompanyiscalculatedas______.

A.Assets-Liabilities

B.Assets