爱德思会计真题及答案2025.docVIP

爱德思会计真题及答案2025

一、单项选择题（每题2分，共10题）

1.Acompanypurchasedamachinefor$50,000.Themachinehasanestimatedusefullifeof5yearsandasalvagevalueof$5,000.Usingthestraight-linemethod,theannualdepreciationexpenseis:

A.$9,000

B.$10,000

C.$11,000

D.$12,000

答案：B

2.WhichofthefollowingisNOTacurrentasset?

A.Cash

B.AccountsReceivable

C.Inventory

D.Property,Plant,andEquipment

答案：D

3.Ifacompanystotalassetsare$200,000andtotalliabilitiesare$100,000,thecompanysequityis:

A.$50,000

B.$100,000

C.$150,000

D.$200,000

答案：C

4.Theprocessofrecordingfinancialtransactionsinajournalisknownas:

A.Posting

B.Journalizing

C.Adjusting

D.Reversing

答案：B

5.Acompanysnetincomefortheyearwas$50,000.Ifthecompanysbeginningretainedearningswere$100,000andnodividendsweredeclared,theendingretainedearningswouldbe:

A.$50,000

B.$100,000

C.$150,000

D.$200,000

答案：C

6.Theaccountingprinciplethatrequirestransactionstoberecordedintheperiodinwhichtheyoccurisknownas:

A.TheMatchingPrinciple

B.TheRevenueRecognitionPrinciple

C.TheHistoricalCostPrinciple

D.TheConsistencyPrinciple

答案：B

7.Acompanysinventoryturnoverratiois6timesperyear.Ifthecostofgoodssoldis$120,000,theaverageinventoryis:

A.$20,000

B.$40,000

C.$60,000

D.$80,000

答案：C

8.Theaccountingmethodthatrecognizesrevenuewhencashisreceivedisknownas:

A.TheAccrualBasis

B.TheCashBasis

C.TheMatchingBasis

D.TheRevenueRecognitionBasis

答案：B

9.Acompanysaccountsreceivableturnoverratiois8timesperyear.Iftheaverageaccountsreceivableis$50,000,thenetcreditsalesare:

A.$40,000

B.$50,000

C.$80,000

D.$400,000

答案：D

10.Thefinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeisknownas:

A.TheIncomeStatement

B.TheStatementofRetainedEarnings

C.TheBalanceSheet

D.TheCashFlowStatement

答案：C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowi