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

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingisacurrentasset?

A.Equipment

B.Accountsreceivable

C.Long-terminvestments

D.Buildings

Answer:B

2.Theprocessofrecordingtransactionsinajournalisknownas:

A.Posting

B.Adjusting

C.Journalizing

D.Reversing

Answer:C

3.Whatisthetermforthedifferencebetweentotalassetsandtotalliabilities?

A.Equity

B.Revenue

C.Expense

D.Dividend

Answer:A

4.Atrialbalanceisusedto:

A.Recordtransactions

B.Adjustaccounts

C.Verifytheequalityofdebitsandcredits

D.Preparefinancialstatements

Answer:C

5.Whichofthefollowingisanexampleofacontra-assetaccount?

A.Accountspayable

B.Accumulateddepreciation

C.Commonstock

D.Retainedearnings

Answer:B

6.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A

7.Whatisthetermfortheincomeearnedfromregularbusinessoperations?

A.Netincome

B.Grossprofit

C.Operatingincome

D.Non-operatingincome

Answer:C

8.Ajournalentrytorecordthecollectionofaccountsreceivablewouldinclude:

A.AdebittoCashandacredittoAccountsReceivable

B.AdebittoAccountsReceivableandacredittoCash

C.AdebittoCashandacredittoRevenue

D.AdebittoRevenueandacredittoCash

Answer:A

9.Whatisthetermfortheprocessofadjustingaccountsattheendofanaccountingperiod?

A.Journalizing

B.Posting

C.Adjustingentries

D.Reversingentries

Answer:C

10.Thefinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeis:

A.Incomestatement

B.Statementofretainedearnings

C.Balancesheet

D.Cashflowstatement

Answer:C

二、多项选择题（总共10题，每题2分）

1.Whichofthefollowingareexamplesofcurrentassets?

A.Cash