会计专业英语

知识点题型难度题目内容可选项答案企业组织类型单选题易Whichoftheitemsbelowisnotabusinessorganizationform?（）entrepreneurship##proprietorship##partnership##corporationA信息使用者单选题易Financialreportsareusedby（）management##creditors##investors##alloftheaboveD会计的领域单选题易Thetwomostcommonspecializedfieldsofaccountinginpracticeare()forensicaccountingandfinancialaccounting##managerialaccountingandfinancialaccounting##managerialaccountingandenvironmentalaccounting##financialaccountingandtaxaccountingsystemsB会计假设单选题中Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）acorporation##aproprietorship##apartnership##alloftheaboveC应计制单选题中Usingaccrualaccounting,expensesarerecordedandreportedonly（）whentheyareincurred,whetherornotcashispaid##whentheyareincurredandpaidatthesametime##iftheyarepaidbeforetheyareincurred##iftheyarepaidaftertheyareincurredA会计计量基础单选题中Themeasurementbasesexclude()Historicalcost##Currentcost##Saleprice##PresentvalueC负债单选题中Debtsowedbyabusinessarereferredtoas（）accountsreceivables##equities##owner’sequity##liabilitiesD费用单选题易Expensesarereportedonthe（）incomestatement##statementofowner'sequity##statementofcashflows##balancesheetA财务报表单选题中Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?incomestatement##statementofowner'sequity##statementofcashflows##balancesheetD财务报表单选题中Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthefinancingactivitiessection##investingactivitiessection##operatingactivitiessection##supplementalstatementA财务报表单选题中Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasanaccountpayable##accountreceivable##asset##expensepayableA会计等式单选题易Theaccountingequationmaybeexpressedas（）Assets=Equities-Liabilities##Assets+Liabilities=Owner'sEquity##Assets=RevenueslessLiabilities##Assets-Liabilities=Owner'sEquityD账户性质单选题中Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?revenues,liabilities,capital##capital,assets##liabilities,expenses##assets,expensesD会计循环单选题中Intheaccountingcycle,thelaststepis（）preparingthefinancialstatements##journalizingandpostingtheadjustingentries##preparingapost-closingtrialbalance##journalizingandpostingtheclosingentriesC现金单选题中Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?coins##bankcheckingaccounts##postagestamps##PettycashfundsC银行余额调节单选题中Abankreconciliationshouldbepreparedperiodicallybecause（）thedepositor'srecordsandthebank'srecordsareinagreement##thebankhasnotrecordedallofitstransactions##anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected##thebankmustmakesurethatitsrecordsarecorrectC银行余额调节单选题中Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）deductionfromthebalanceperdepositor'srecords##additiontothebalanceperbankstatement##deductionfromthebalanceperbankstatement##additiontothebalanceperdepositor'srecordsC现金单选题中Cashequivalents（）areillegalinsomecompany##willbeconvertedtocashwithintwoyears##willbeconvertedtocashwithin90days##willbeconvertedtocashwithin120daysC坏账单选题中Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）Uncollectibleaccountsexpensefortheyear##totaloftheaccountsreceivableswritten-offduringtheyear##totalestimateduncollectibleaccountsasoftheendoftheyear##sumofallaccountsthatarepastdue.C坏账单选题中WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?Contraasset,credit##Asset,debit##Asset,credit##Contraasset,debitA存货单选题中Theterminventoryindicates（）merchandiseheldforsaleinthenormalcourseofbusiness##materialsintheprocessofproductionorheldforproduction##supplies##bothAandBD存货单选题中Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?netincomeisunderstated##netincomeisoverstated##costofmerchandisesoldisunderstated##merchandiseinventoryreportedonthebalancesheetisoverstatedA存货单选题中Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?averagecost##last-in,first-out##first-in,first-out##weightedaveragec存货单选题中TheinventorymethodthatassignsthemostrecentcoststocostofgoodsoldisFIFO##LIFO##average##specificidentificationB存货单选题中Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()suppliesexpense##costofmerchandisesold##merchandiseinventory##salesB投资单选题中Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalledconventionalstatements##consolidatedstatements##auditedstatements##constitutionalstatementsB投资单选题中Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）straight-linemethod##equitymethod##liabilitymethod##interestmethodB固定资产单选题中Acharacteristicofafixedassetisthatitis（）intangible##usedintheoperationsofabusiness##heldforsaleintheordinarycourseofthebusiness##noneoftheaboveD累计折旧单选题中AccumulatedDepreciation()isusedtoshowtheamountofcostexpirationofintangibles##isthesameasDepreciationExpense##isacontraassetaccount##isusedtoshowtheamountofcostexpirationofnaturalresourcesC折旧单选题中Allofthefollowingbelowaren