会计专业英语期末复习资料.doc

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《会计英语》复****资料
二、单项选择（红字为正确答案）：
Financial reports are used by
d.
all of the above
1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）
d.
all of the above
2. Which of the following best describes accounting"
b.
is an information system that provides reports to stakeholders

3. Using accrual accounting, expenses are recorded and reported only
a.
when they are incurred, whether or not cash is paid
4. The measurement bases exclude( )
c.
Sale price

5. Debts owed by a business are referred to as（ ）
d.
liabilities
6. Which of the following financial statements reports information as of a specific date"
c.
balance sheet
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7. Cash investments made by the owner to the business are reported on the statement of cash flows in the
a.
financing activities section
8. The accounting equation may be expressed as
d.
Assets - Liabilities = Owner's Equity

9. Which of the following groups of accounts have a normal credit balance"
a.
revenues, liabilities, capital
10. Which of the following groups of accounts have a normal debit balance"
d.
assets, expenses

11. Which of the following types of accounts have a normal credit balance"
c.
revenues and liabilities

12. In the accounting cycle, the last step is（ ）
a.
preparing a post-closing trial balance
13. Which of the following should not be considered cash by an accountant"
c.
postage stamps

14. A bank reconciliation should be prepared periodically because （ ）
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c.
any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be d