会计单招英语试题及答案.docx

会计单招英语试题及答案

姓名：____________________

一、选择题（每题2分，共20分）

1.Theaccountingprofessionisknownforits________andaccuracy.

A.creativity

B.innovation

C.integrity

D.diversity

2.Inaccounting,assetsaretypicallylistedonthe________sideofthebalancesheet.

A.credit

B.debit

C.income

D.expense

3.Whichofthefollowingisnotaprimaryfunctionofaccounting?

A.Recordingfinancialtransactions

B.Analyzingfinancialdata

C.Preparingfinancialstatements

D.Sellingproducts

4.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=NetIncome

C.Assets-Liabilities=Equity

D.Assets+Liabilities=Revenue

5.Whichofthefollowingisacommonaccountingtermfortheamountofmoneyacompanyhasonhand?

A.Cashflow

B.Workingcapital

C.Netincome

D.Retainedearnings

6.Theprocessofadjustingtheaccountsattheendofanaccountingperiodiscalled:

A.Closingentries

B.Journalentries

C.Adjustingentries

D.Openingentries

7.Whichofthefollowingisanexampleofacurrentliability?

A.Long-termdebt

B.Accountspayable

C.Prepaidinsurance

D.Long-termbondspayable

8.Thefinancialstatementthatshowsacompanysrevenuesandexpensesoveraspecificperiodoftimeisthe:

A.Balancesheet

B.Incomestatement

C.Statementofcashflows

D.Statementofretainedearnings

9.Whichofthefollowingisanon-cashexpense?

A.Depreciation

B.Salaries

C.Rent

D.Utilities

10.Whichaccountingtermreferstotheprocessoftransferringthebalancesoftemporaryaccountstotheretainedearningsaccountattheendoftheaccountingperiod?

A.Closingentries

B.Adjustingentries

C.Journalentries

D.Posting

二、填空题（每题2分，共20分）

1.Theaccountingprofessionisguidedbyasetofprinciplesknownasthe________.

2.The________istheamountofmoneyacompanyhasonhand.

3.A________isapersonwhoisresponsibleformanagingthefinancialrecordsofabusiness.

4.The________isthefinancialstatementthatshowsac