2025会计学原理英文题库及答案.docVIP

2025会计学原理英文题库及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisanasset?

A.Accountspayable

B.Revenue

C.Inventory

D.Expense

2.Theaccountingequationis

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Double-entryaccountingmeans

A.Recordingeverytransactiontwice

B.Havingtwosetsofbooks

C.Debitingandcreditingtwoaccountsforeachtransaction

D.Usingtwodifferentaccountingmethods

4.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

5.Depreciationisanexampleof

A.Anasset

B.Aliability

C.Anexpense

D.Revenue

6.Thenormalbalanceofanassetaccountis

A.Debit

B.Credit

C.Zero

D.Positive

7.Whichofthefollowingisacurrentliability?

A.Long-termdebt

B.Equipment

C.Accountsreceivable

D.Accountspayable

8.Revenueisrecognizedwhen

A.Cashisreceived

B.Goodsorservicesareprovided

C.Anorderisplaced

D.Acontractissigned

9.Theprocessofrecordingtransactionsintheaccountingrecordsiscalled

A.Posting

B.Journalizing

C.Summarizing

D.Analyzing

10.Whichaccountingprinciplerequiresfinancialstatementstobepreparedonanannualbasis?

A.Goingconcern

B.Accrualbasis

C.Consistency

D.Periodicity

答案：1.C2.B3.C4.B5.C6.A7.D8.B9.B10.D

多项选择题（每题2分，共10题）

1.Whichofthefollowingarecomponentsofthefinancialstatements?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofchangesinequity

2.Assetscaninclude

A.Cash

B.Accountsreceivable

C.Inventory

D.Equipment

3.Liabilitiesmayconsistof

A.Accountspayable

B.Notespayable

C.Bondspayable

D.Salariespayable

4.Whichofthefollowingarerevenuerecognitionmethods?

A.Pointofsale

B.Percentageofcompletion

C.Installmentsales

D.Completedcontract

5.Expensescanbeclassifiedas

A.Oper