英语会计笔试题目及答案.pdfVIP

英语会计笔试题目及答案

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英语会计笔试题目及答案

题目一：多选题

1.Whatisthebasicaccountingequation?

(A)Assets=Liabilities+OwnersEquity

(B)Revenue=Expenses+OwnersEquity

(C)Assets=Expenses+Liabilities

(D)Revenue=Assets-Liabilities

答案：A

2.Whichofthefollowingisacurrentliability?

(A)AccountsReceivable

(B)PrepaidExpenses

(C)Long-termDebt

(D)AccountsPayable

答案：D

3.Whichfinancialstatementreportsacompanysfinancialpositionata

specificpointintime?

(A)IncomeStatement

(B)BalanceSheet

(C)StatementofCashFlows

(D)StatementofRetainedEarnings

答案：B

题目二：判断题

1.Anincreaseinassetswillresultinadecreaseinownersequity.

答案：错误

2.Depreciationisanexampleofanoperatingexpense.

答案：正确

3.TheStatementofCashFlowsreportsthechangesinacompanyscash

balanceoveraperiodoftime.

答案：正确

题目三：填空题

1.Theformulaforcalculatingnetincomeis________________.

答案：Revenue-Expenses

2.Thenormalbalanceforliabilityaccountsis________________.

答案：Credit

3.Theaccountforaccumulatingacompanysnetincomeornetlossis

called___________________.

答案：RetainedEarnings

题目四：简答题

1.Whatisthepurposeofthedouble-entryaccountingsystem?

答案：Thepurposeofthedouble-entryaccountingsystemistoensure

thateverytransactionisrecordedwithequaldebitsandcredits,thus

maintainingthebalanceoftheaccountingequation.Ithelpsinaccurate

recording,summarizing,andreportingoffinancialtransactions.

2.Explaintheaccrualbasisofaccounting.

答案：Theaccrualbasisofaccountingrecognizesrevenueswhenthey

areearnedandexpenseswhentheyareincurred,regardlessofwhencashis

exchanged.Itprovidesamoreaccuraterepresentationofacompanys

financialpositionandperformance,