会计英语笔试题目及答案.pdf

会计英语笔试题目及答案

一、选择题（每题2分，共20分）

A.Amethodofrecordingfinancialtransactions

B.Atypeofaccountingsoftware

C.Anaccountingqualification

D.Abookkeepingsystem

Answer:A

2.Whichofthefollowingisnotafinancialstatement?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.BudgetReport

Answer:D

A.Tocorrecterrorsinthebooks

B.Toupdatethefinancialrecords

C.Toprepareforthenextaccountingperiod

D.Tosummarizethetransactionsoftheperiod

Answer:C

A.Cashbasisaccounting

B.Recordingtransactionswhencashisreceivedorpaid

C.Recordingtransactionswhentheyareearnedorincurred

D.Noneoftheabove

Answer:C

A.Tocalculatethenetincomeofacompany

B.Toensurethatthetotaldebitsequalthetotalcredits

C.Todeterminethecompanyscashflow

D.Topreparethefinalaccounts

Answer:B

A.Increaseinthevalueofanassetovertime

B.Allocationofthecostofatangibleassetoveritsuseful

life

C.Saleofacompanysassets

D.Reductioninthevalueofanassetduetoobsolescence

Answer:B

7.Whichofthefollowingisanon-currentasset?

A.Inventory

B.Prepaidexpenses

C.Land

D.Accountspayable

Answer:C

Answer:NetIncome

13.Anassetissomethingthatisexpectedtoprovide

________totheentityinthefuture.

Answer:EconomicBenefits

14.The________istheprocessofallocatingthecostofan

assetoveritsusefullife.

Answer:Depreciation

15.The________isthesystematicandperiodicrecordingof

financialtransactions.

Answer:AccountingCycle

16.A________isaliabilitythatisduewithinoneyear.

Answer:CurrentLiability

17.The________isastatementthatshowsthechangesina

companysfinancialpositionoveraperiodoftime.

Answer:StatementofChangesinEquity

18.The________istheprocessofestimatingthecostof

goodssoldandtheendinginventory.

Answer:CostFlowAssumption

19.The________isth