會(huì)計(jì)英語(yǔ)考試題及答案

單項(xiàng)選擇題（每題2分，共10題）1.WhatistheEnglishfor“資產(chǎn)”？A.AssetB.LiabilityC.EquityD.Revenue2.“負(fù)債”的英文是？A.AssetB.LiabilityC.EquityD.Expense3.WhichistheEnglishfor“所有者權(quán)益”？A.AssetB.LiabilityC.EquityD.Profit4.“收入”用英語(yǔ)怎么說(shuō)？A.AssetB.LiabilityC.RevenueD.Cost5.Whatdoes“費(fèi)用”meaninEnglish?A.AssetB.LiabilityC.ExpenseD.Income6.Theaccountingequationis?A.Asset=Liability+EquityB.Asset=Liability-EquityC.Asset+Liability=EquityD.Asset-Liability=Equity7.WhichisthecorrectEnglishfor“復(fù)式記賬法”？A.Single-entrybookkeepingB.Double-entrybookkeepingC.SimplebookkeepingD.Complexbookkeeping8.“日記賬”的英文表達(dá)是？A.JournalB.LedgerC.BalancesheetD.Incomestatement9.WhatistheEnglishfor“總賬”？A.JournalB.LedgerC.CashbookD.Bankstatement10.“財(cái)務(wù)報(bào)表”用英語(yǔ)怎么說(shuō)？A.FinancialreportB.AccountingrecordC.FinancialstatementsD.Businessdocument答案：1.A2.B3.C4.C5.C6.A7.B8.A9.B10.C多項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingarefinancialstatements?A.BalancesheetB.IncomestatementC.CashflowstatementD.Statementofchangesinequity2.Whataretheelementsoffinancialstatements?A.AssetB.LiabilityC.RevenueandexpenseD.Equity3.Whichaccountingconceptsareimportant?A.AccrualbasisB.ConsistencyC.PrudenceD.Materiality4.Whatarethetypesofaccounts?A.AssetaccountsB.LiabilityaccountsC.RevenueaccountsD.Expenseaccounts5.Whichofthefollowingarecurrentassets?A.CashB.AccountsreceivableC.InventoryD.Fixedassets6.Whatarethemethodsofdepreciation?A.Straight-linemethodB.Declining-balancemethodC.Units-of-productionmethodD.Sum-of-the-years'-digitsmethod7.Whichofthefollowingarenon-currentliabilities?A.Long-termloansB.BondspayableC.AccountspayableD.Accruedexpenses8.Whatarethecomponentsofequity?A.SharecapitalB.RetainedearningsC.DividendsD.Revaluationreserves9.Whichofthefollowingarerevenuerecognitionmethods?A.PointofsalemethodB.Percentage-of-completionmethodC.InstallmentmethodD.Costrecoverymethod10.Whatarethestepsintheaccountingcycle?A.JournalizingtransactionsB.PostingtotheledgerC.PreparingtrialbalanceD.Preparingfinancialstatements答案：1.ABCD2.ABCD3.ABCD4.ABCD5.ABC6.ABCD7.AB8.ABD9.ABCD10.ABCD判斷題（每題2分，共10題）1.Assetsareeconomicresourcesofanentity.()A.TrueB.False2.Liabilitiesarefutureeconomicbenefits.()A.TrueB.False3.Equityistheresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.()A.TrueB.False4.Revenueisrecognizedwhencashisreceived.()A.TrueB.False5.Expensesarerecognizedwhentheyareincurred.()A.TrueB.False6.Theaccountingequationalwaysholdsindouble-entrybookkeeping.()A.TrueB.False7.Adebitentryincreasesanassetaccount.()A.TrueB.False8.Acreditentrydecreasesaliabilityaccount.()A.TrueB.False9.Financialstatementsareonlyforinternaluse.()A.TrueB.False10.Depreciationisanon-cashexpense.()A.TrueB.False答案：1.A2.B3.A4.B5.A6.A7.A8.B9.B10.A簡(jiǎn)答題（總4題，每題5分）1.簡(jiǎn)述會(huì)計(jì)等式。資產(chǎn)=負(fù)債+所有者權(quán)益，反映了企業(yè)財(cái)務(wù)狀況基本關(guān)系。2.說(shuō)出三種常見(jiàn)的折舊方法。直線法、雙倍余額遞減法、工作量法。3.什么是復(fù)式記賬法？對(duì)每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)都以相等金額在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶中進(jìn)行登記。4.簡(jiǎn)述財(cái)務(wù)報(bào)表的作用。反映企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量，助于決策等。討論題（總4題，每題5分）1.討論權(quán)責(zé)發(fā)生制對(duì)會(huì)計(jì)核算的重要性。權(quán)責(zé)發(fā)生制按權(quán)利義務(wù)發(fā)生確認(rèn)收支，能準(zhǔn)確反映各期經(jīng)營(yíng)成果和財(cái)務(wù)狀況，避免收支確認(rèn)不合理，使會(huì)計(jì)信息更真實(shí)有用。2.談?wù)劰潭ㄙY產(chǎn)折舊方法選擇的影