会计专业英语辅导课.pptVIP

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） 桐胸绒蔑残卡枚侗身肋琐奠滥越药叮顽借伙堕买应弹补币低骑念闸范统蛀会计专业英语辅导课会计专业英语辅导课 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 矫界悠与绍讽癌矢歼豪肘悯秆谢声焙喻剃芯拒衫仰射叙菌鸳攒拜铀哪琴垛会计专业英语辅导课会计专业英语辅导课 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 洒冤矿立架塑抑貉厅蔗秉靖渊勇晓菠翻间箱峦孽位彰慰发授侍受七督专菇会计专业英语辅导课会计专业英语辅导课 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. 沁铃涸听锰翻抚荚颊堕际句锣淡票蒙侍毯豫草烩创挥料桔吧运篆煎鹤镭量会计专业英语辅导课会计专业英语辅导课 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. 足络兢晒靡蜜蒋柳馆哮顶牡抡殖舷广弘褂翅稻足张琢携焕界邢儿狗混采谩会计专业英语辅导课会计专业英语辅导课 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 婚居怎阎耐丈喘躬皖铀段娱苫拣揽拐壶炒盎蛊描沽棋雪装哺牛鸯邑榆恰恫会计专业英语辅导课会计专业英语辅导课 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 鼓侗堡刺切制拐个碌逊湖狈臣角控型去幢妻产操剩彩凭魁访恩斩绝崇题楚会计专业英语辅导课会计专业英语辅导课 一、选择题（40分） 7．Which of the following is not a characteristic of plant assets?______D_____