会计学原理英文题库及答案.docVIP

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.Cash

D.Expense

2.Theaccountingequationis:

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

3.Double-entryaccountingmeans:

A.Recordingtransactionstwice

B.Havingtwosetsofbooks

C.Everytransactionhastwoeffects

D.Usingtwodifferentmethods

4.Adebitentrytoanassetaccount:

A.Increasestheasset

B.Decreasestheasset

C.Hasnoeffectontheasset

D.Increasesliability

5.Whichfinancialstatementshowsprofitability?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofChangesinEquity

6.Accruedexpensesare:

A.Expensespaidinadvance

B.Revenuesearnedbutnotreceived

C.Expensesincurredbutnotyetpaid

D.Revenuesreceivedinadvance

7.Depreciationisrelatedto:

A.Increaseinassetvalue

B.Decreaseinassetvalue

C.Increaseinliability

D.Decreaseinequity

8.Thenormalbalanceofarevenueaccountis:

A.Debit

B.Credit

C.Eitherdebitorcredit

D.Zero

9.Prepaidrentisanexampleof:

A.Currentasset

B.Non-currentasset

C.Currentliability

D.Non-currentliability

10.Closingentriesaremade:

A.Attheendofeachday

B.Attheendofeachmonth

C.Attheendofeachaccountingperiod

D.Wheneverneeded

答案：1.C2.B3.C4.A5.B6.C7.B8.B9.A10.C

多项选择题（每题2分，共10题）

1.Whichofthefollowingareliabilities?

A.AccountsReceivable

B.NotesPayable

C.UnearnedRevenue

D.Inventory

2.Componentsoftheincomestatementinclude:

A.Revenue

B.Expenses

C.Assets

D.NetIncome

3.Accountingprinciplesinclude:

A.Consistency

B.Relevance

C.Reliability

D.Comparability

4.Whichofthefollowingarecurrentassets?

A.Cash

B.AccountsReceivable

C.Equipment

D.Inventory

5.Contra-assetaccountshavea:

A.Debitbalance

B.Creditbalance

C.Increaseassetvalue

D.Decreaseassetvalue

6.Adjustingentriesaremade