会计专业英语辅导课.pdf

会计专业英语辅导课 考试题型 一、选择题（40分） 二、判断题（10分） 三、简答题（10分） 四、分录题（10分） 五、翻译题（30分） 一、选择题（40分） 1．Which of the following is true? _______B______. A. Owners’ Equity - Assets = Liabilities B. Assets – Owners’ Equity = Liabilities C. Assets + Liabilities = Owners’ Equity D. Liabilities = Owners’ Equity + Assets 一、选择题（40分） 2 ．Which of these is (are) an example of an asset account? _____C________. A. Service Revenue B. Dividends C. Accounts Receivable D. All of the above are assets 一、选择题（40分） 3 ．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________. A. LIFO and FIFO. B. weighted-average and LIFO. C. LIFO and LIFO. D. FIFO and LIFO. 一、选择题（40分） 4 ．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _______D______. A. LIFO and FIFO. B. weighted-average and LIFO. C. LIFO and LIFO. D. FIFO and LIFO. 一、选择题（40分） 5 ．Which of the following is a correct statement of the rules of debit and credit? _____A_____. A. Debits increase assets and decrease liabilities B. Debits increase assets and increase owners’ equity C. Credits decrease assets and decrease liabilities D. Credits increase assets and increase owners’ equity 一、选择题（40分） 6 ．Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? ___A_______. A. Current assets 流动资产 B. Plant assets 固定资产 C. Investments 投资 D. None of the above 一、选择题（40分） 7 ．Which of the following is not a characteristic of plant assets?______D_______. A. Tangible 有形的 B. Long-lived C. Unchanged outlook D. For resale