企业会计招聘笔试试题及答案含外企英文试题
外企英语笔试题及答案
外企英语笔试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a reason for a company to go global?A) To increase market share.B) To reduce production costs.C) To avoid competition.D) To improve brand recognition.答案：C2. The term "outsourcing" refers to:A) Hiring foreign workers.B) Purchasing services or products from an external provider.C) Selling products to foreign markets.D) Investing in foreign companies.答案：B3. What is the meaning of "synergy" in the context of business?A) The combined effect is greater than the sum of its parts.B) The process of merging two companies.C) The act of competing against another company.D) The strategy of reducing costs by eliminating redundancies. 答案：A4. In business, "due diligence" usually refers to:A) The process of paying close attention to details.B) The legal obligation to be honest in business dealings.C) The investigation of a potential investment or acquisition.D) The requirement to have a certain level of education.答案：C5. Which of the following is an example of a non-tangible asset?A) Land.B) Machinery.C) Trademark.D) Inventory.答案：C6. What does "B2B" stand for in business?A) Business to Business.B) Business to Consumer.C) Business to Government.D) Business to Retailer.答案：A7. If a company is "vertically integrated," it means that:A) It owns all the stages of the supply chain.B) It specializes in one particular product line.C) It operates in multiple industries.D) It is heavily reliant on external suppliers.答案：A8. The acronym "ROI" stands for:A) Return on Investment.B) Risk of Investment.C) Rate of Interest.D) Revenue of Investment.答案：A9. A "franchise" is a type of business arrangement where:A) A company sells its products to another company.B) A company licenses its business model to another entity.C) A company acquires another company.D) A company merges with another company.答案：B10. What is "SWOT analysis"?A) A method for evaluating a company's strengths, weaknesses, opportunities, and threats.B) A type of financial statement.C) A way to measure customer satisfaction.D) A tool for predicting market trends.答案：A二、填空题（每题1分，共10分）1. The process of a company expanding its business to foreign countries is known as ______.答案：internationalization2. When a company's stock price rises above its initialoffering price, it is said to be ______.答案：above the market3. A ______ is a document that outlines the business's goals, strategies, and plans for achieving those goals.答案：business plan4. The term "blue-chip" refers to stocks that are consideredto be ______.答案：highly stable and reliable5. In finance, "leverage" refers to the use of borrowed money to ______.答案：increase potential returns6. The ______ is the process of identifying, analyzing, and mitigating potential risks.答案：risk management7. A ______ is a financial instrument that represents ownership in a company.答案：share8. The ______ is the highest level of management in a company, responsible for setting overall direction and strategy.答案：board of directors9. A ______ is a type of investment that is not easily converted to cash.答案：illiquid asset10. The ______ is the process of identifying and analyzing the needs and problems of potential customers and creating products or services to meet those needs.答案：market research三、简答题（每题5分，共30分）1. What are the benefits of a company engaging in international trade?答案：The benefits of international trade for a company include access to new markets, economies of scale, diversification of risk, and the ability to source raw materials and labor at lower costs.2. Explain the concept of "corporate social responsibility" (CSR).答案：Corporate social responsibility (CSR) refers to a company's commitment to manage its impact on the environment, consumers, employees, communities, stakeholders, and all other parts of society. It involves a company's efforts to improve society by engaging in ethical practices, community development, and environmental sustainability.3. What is the difference between a "sole proprietorship" anda "partnership"?答案：A sole proprietorship is a type of business owned by one person who has complete control and unlimited liability for the business's debts. A partnership is a business owned by two or more people who share the profits, management, and legal responsibilities of the business。
会计岗位招聘笔试题及解答(某世界500强集团)2025年
2025年招聘会计岗位笔试题及解答(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1.下列关于记账方法的描述中，哪一项是不正确的？A. 记账方法包括单式记账法和复式记账法。
B. 复式记账法可以提高会计核算的准确性与效率。
C. 凭证式记账是将各种原始凭证作为记账依据的方法。
D. 采用同一种记账方法不需要及时调整账目以反映真实财务状况。
2.下列关于资产负债表描述中，哪一项是不准确的？A. 资产负债表是反映企业财务状况的主要报表之一。
B. 资产负债表反映企业的资产、负债和所有者权益。
C. 资产负债表根据现金流入流出情况编制而成。
D. 资产与负债在资产负债表中的关系是资产等于负债加上所有者权益。
3.在下列各项中，哪一项是会计职业道德的核心内容？A. 诚信经营B. 提高技能C. 廉洁自律D. 服务群众4.在下列各项中，哪一项不属于财务报表编制的基本要求？A. 相关可比B. 清晰明了C. 全面完整D. 可靠性5.下列关于会计信息质量要求的说法中，哪一项不是正确的？A. 确认性和及时性B. 准确性C. 可理解性D. 无偏见6.在会计期间结束后，如果需要对财务报告进行重大更正，通常应当采用的披露方式是：A. 会计政策变更B. 前期差错更正C. 会计估计变更D. 权益工具发行7、下列哪一项不属于会计准则的基本原则？A、应计原则B、历史成本原则C、计量不变原则D、持续经营原则8、债务会计分为两类，分别为：A、应付账款和预收账款B、递延税负与应付税款C、短期借款与长期借款D、投资与融资9、下列账务处理中不正确的是（）。
A、购入办公用品，月份终了，转账记入“管理费用”科目借方B、公司某员工出差归来报销差旅费用，多余暂由公司垫付的，转账记入“其他应收款”科目借方C、连续挂账一年的往来款项，经批准核销，转账记入“营业外支出”科目借方D、委托联营单位销售商品，联营单位已经在销货单上签字但在收到货款之前，本企业应该先确认商品的销售收入 10、材料按计划成本进行日常核算，若采用实际成本核算期末应调整为按计划成本进行核算。
外贸会计应聘试题及答案
外贸会计应聘试题及答案一、选择题（每题2分，共20分）1. 外贸会计的主要工作内容是什么？A. 财务报表的编制B. 税务筹划与申报C. 外汇管理与结算D. 内部成本控制答案：C2. 以下哪项不是外贸会计需要关注的国际会计准则？A. IFRSB. GAAPC. IASD. PRC GAAP答案：B3. 外贸企业在进行外汇交易时，应如何处理汇率变动的风险？A. 忽略不计B. 通过外汇衍生工具进行风险对冲C. 仅在汇率有利时进行交易D. 以上都不是答案：B4. 外贸会计在编制财务报表时，以下哪项不是必须遵循的原则？A. 真实性B. 合法性C. 及时性D. 随意性答案：D5. 外贸企业在进行出口业务时，需要关注哪些税收政策？A. 增值税B. 企业所得税C. 关税D. 所有以上选项答案：D二、判断题（每题1分，共10分）1. 外贸会计在进行成本核算时，只需要考虑直接成本。
（错误）2. 外贸企业在进行国际结算时，通常使用信用证作为支付方式。
（正确）3. 外贸会计在处理外币交易时，可以自行选择汇率进行折算。
（错误）4. 外贸会计需要定期对企业的外汇风险进行评估。
（正确）5. 外贸企业在进口商品时，需要缴纳增值税和关税。
（正确）三、简答题（每题5分，共20分）1. 简述外贸会计在进行外币交易时的会计处理流程。
答案：外贸会计在进行外币交易时，首先需要确定交易日的汇率，然后按照该汇率将外币金额折算成本币。
在交易日和结算日之间，需要对汇率变动进行跟踪，并在结算时调整汇率差异。
最后，将外币交易的损益计入当期损益。
2. 外贸会计在编制财务报表时，应如何处理外币资产和负债？答案：外贸会计在编制财务报表时，需要将外币资产和负债按照报告日的汇率折算成本币。
对于外币资产，如果汇率上升，会产生汇兑收益；对于外币负债，如果汇率上升，则会产生汇兑损失。
这些汇兑损益需要计入当期损益。
四、案例分析题（每题15分，共30分）1. 某外贸公司在2023年1月1日以1美元兑6.5元人民币的汇率购买了100万美元，用于支付进口商品。
会计试题英语答案及解析
会计试题英语答案及解析1. Question: What is the purpose of the balance sheet in accounting?Answer: The balance sheet serves as a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. It is used to assess the solvency and liquidity of a business.Analysis: The balance sheet is crucial for stakeholders as it provides insights into the company's ability to meetshort-term and long-term obligations. Assets represent whatthe company owns, liabilities represent what the company owes, and equity represents the net worth of the company.2. Question: Explain the difference between revenue andprofit.Answer: Revenue is the total amount of money a company receives from its business activities, without any expenses deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue.Analysis: Understanding the distinction between revenueand profit is important for evaluating a company's financial health. While revenue indicates the total income, profit reflects the company's operational efficiency andprofitability.3. Question: What is the accounting equation?Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the fundamental relationship between a company's assets, liabilities, and equity.Analysis: The accounting equation is the foundation of double-entry bookkeeping, ensuring that every transaction is recorded twice, once as a debit and once as a credit, maintaining the balance of the equation.4. Question: Define the term "depreciation" in accounting.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits.Analysis: Depreciation is used to match the expense of using an asset with the revenue it generates over its useful life, adhering to the matching principle in accounting.5. Question: What is the purpose of adjusting entries in accounting?Answer: Adjusting entries are made at the end of an accounting period to ensure that the financial statements accurately reflect the company's financial position and performance. They bring the accounts up to date and correct any errors or omissions.Analysis: Adjusting entries are crucial for maintaining the integrity of financial statements. They ensure that revenues and expenses are recognized in the correct accounting period, in accordance with the accrual basis ofaccounting.6. Question: Explain the concept of "cash flow" in accounting. Answer: Cash flow refers to the inflow and outflow of cash in a business over a period of time. It is a measure of the liquidity of a business and its ability to generate cash.Analysis: Cash flow is vital for assessing a company's financial health and its ability to pay debts, invest in new projects, and pay dividends. It is different from profit, asit considers the actual movement of cash rather than the accounting recognition of revenues and expenses.7. Question: What is the purpose of an income statement?Answer: An income statement, also known as a profit andloss statement, reports a company's financial performanceover a specific period of time. It shows the revenues, expenses, and net income of the business.Analysis: The income statement is essential for evaluating a company's profitability and operational efficiency. It provides information on how much profit a company has madeand where that profit came from.8. Question: Define "inventory" in accounting.Answer: Inventory is a current asset account in accounting that represents the goods available for sale in the ordinary course of business.Analysis: Inventory management is critical for businessesas it affects cost of goods sold, valuation, and the accuracyof financial statements. Proper inventory accounting ensures that the cost of goods sold is accurately matched with the revenue they generate.9. Question: What is the purpose of a statement of cash flows? Answer: The statement of cash flows provides information about a company's cash inflows and outflows during a period.It categorizes these cash flows into operating, investing,and financing activities.Analysis: The statement of cash flows is important for understanding the liquidity and solvency of a business. It helps stakeholders to see where the cash is coming from and how it is being used, which is crucial for making informed financial decisions.10. Question: Explain the concept of "cost-volume-profit (CVP) analysis."Answer: Cost-volume-profit (CVP) analysis is a financial tool used to determine the relationship between costs, sales volume, and profit. It helps in understanding how changes in sales volume affect the company's profitability.Analysis: CVP analysis is essential for making pricing decisions, setting sales targets, and evaluating the impactof cost changes on profitability. It is a valuable tool for budgeting and financial planning。
外企财务英语试题及答案
外企财务英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Organizational Chart2. What does the term "EBIT" stand for in financial terms?A. Earnings Before Interest and TaxesB. Economic Benefits to InvestorsC. Equity Before Interest and TaxesD. Earnings Before Income Tax3. The process of forecasting a company's future financial performance is known as:A. Financial AnalysisB. Financial PlanningC. Financial ReportingD. Financial Review4. What is the primary purpose of a budget in a business?A. To track expensesB. To project future financial performanceC. To increase salesD. To reduce costs5. Which of the following is a type of long-term liability?A. Accounts PayableB. Notes PayableC. Bonds PayableD. Sales Tax Payable6. The term "ROI" refers to:A. Risk of InvestmentB. Return on InvestmentC. Revenue of InvestmentD. Rate of Interest7. What does "GAAP" stand for?A. General Accounting and Auditing PrinciplesB. Globally Accepted Accounting PracticesC. Generally Accepted Accounting PrinciplesD. Government Accounting and Auditing Procedures8. A company's "working capital" is calculated by:A. Current Assets - Current LiabilitiesB. Total Assets - Total LiabilitiesC. Fixed Assets - Current LiabilitiesD. Current Liabilities / Current Assets9. Which of the following is a non-cash expense?A. RentB. UtilitiesC. DepreciationD. Salaries10. The financial statement that shows the changes in a company's equity over a period of time is:A. Balance SheetB. Income StatementC. Statement of Cash FlowsD. Statement of Retained Earnings二、填空题（每题1分，共10分）11. The __________ is a document that provides a snapshot ofa company's financial condition at a specific point in time.12. __________ is the process of allocating resources to achieve the company's goals.13. A __________ is a financial statement that shows the sources and uses of cash during a specific period.14. __________ are short-term obligations that a company must pay within one year.15. The __________ is the difference between the cost of an asset and its depreciation.16. __________ is the amount of money that a company expects to receive for the sale of goods or services that have been delivered but not yet paid for by customers.17. __________ is the process of evaluating the financial performance of a company.18. __________ are the costs associated with the production of goods or services that have not yet been sold.19. __________ is the process of recording financial transactions in a company's accounting records.20. The __________ is a document that shows the company's net income and expenses over a specific period.三、简答题（每题5分，共30分）21. Explain the difference between "Operating Leverage" and "Financial Leverage."22. Describe the purpose of a "Statement of Changes in Equity."23. What is the role of "Debt Financing" in a company's capital structure?24. Discuss the importance of "Internal Controls" infinancial management.四、计算题（每题5分，共20分）25. Given the following data for a company:- Sales = $500,000- Cost of Goods Sold = $300,000- Operating Expenses = $80,000- Depreciation = $20,000- Interest Expense = $10,000- Taxes = 30% of EBITCalculate the company's EBIT and Net Income.26. If a company has Current Assets of $120,000 and Current Liabilities of $60,000, calculate the company's Working Capital.27. A company has a Return on Investment (ROI) of 15%. If the initial investment was $100,000, calculate the amount of the return.五、论述题（共20分）28. Discuss the role of "Financial Forecasting" in strategic business planning and provide examples of how it can be used to make informed business decisions.答案：一、选择题1. D2. A3. B4. B5. C6. B7. C8. A9. C10. D二、填空题11. Balance Sheet12. Budgeting13. Cash Flow Statement14. Current Liabilities15. Book Value16. Accounts Receivable17. Financial Analysis18.。
会计专业英文笔试题及答案
会计专业英文笔试题及答案一、选择题（每题2分，共20分）1. What is the primary purpose of financial statements?A. To provide information for decision-makingB. To promote the company's imageC. To comply with tax regulationsD. To attract investors答案：A2. Which of the following is not a fundamental accounting principle?A. Going concernB. Historical costC. Accrual basis of accountingD. Cash basis of accounting答案：D3. The matching principle is used to:A. Match expenses with the revenues they generateB. Match assets with the liabilities they generateC. Match revenues with the assets they generateD. Match liabilities with the expenses they generate答案：A4. What is the formula for calculating return on investment (ROI)?A. ROI = Net Income / Total AssetsB. ROI = (Net Income / Sales) * 100C. ROI = (Return on Sales + Return on Assets) / 2D. ROI = (Net Income / Average Investment) * 100答案：D5. Which of the following is not a type of depreciation method?A. Straight-lineB. Double-declining balanceC. Units of productionD. FIFO (First-In, First-Out)答案：D二、简答题（每题5分，共30分）6. Define "Double-Entry Accounting" and explain its importance in maintaining the integrity of financial records.答案：Double-entry accounting is a system of accounting where every transaction is recorded twice, once as a debit and once as a credit. This system ensures that the accounting equation remains balanced and helps in maintaining the integrity of financial records by providing a check and balance mechanism to prevent errors and fraud.7. Explain the difference between "Liabilities" and "Equity".答案：Liabilities are obligations of a company to pay cash, provide services, or give up assets to other entities in the future. They represent the company's debts and are a source of funds that the company is obligated to repay. Equity, on the other hand, represents the ownership interest of the shareholders in the company. It is the residual interest in the assets of the company after deducting liabilities.8. What is the purpose of "Financial Statement Analysis"?答案：The purpose of financial statement analysis is to assess the financial health and performance of a company. It involves evaluating the company's liquidity, profitability, solvency, and efficiency. This analysis helps investors, creditors, and other stakeholders make informed decisions about the company.9. Describe the "Balance Sheet" and its components.答案：The balance sheet is a financial statement that presents the financial position of a company at a specific point in time. It includes assets, liabilities, and equity. Assets are what the company owns, liabilities are what the company owes, and equity is the net worth of the company, calculated as assets minus liabilities.10. What is "Cash Flow Statement" and why is it important?答案：The cash flow statement is a financial statement that provides information about the cash inflows and outflows of a company over a period of time. It is important because it shows the company's ability to generate cash and meet its financial obligations, which is crucial for the survival and growth of the business.三、案例分析题（每题25分，共50分）11. Assume you are a financial analyst for a company. The company has reported the following financial data for the current year:- Sales: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $100,000- Depreciation: $20,000- Interest Expense: $10,000- Taxes: $30,000Calculate the company's net income.答案：Net Income = Sales - Cost of Goods Sold - Operating Expenses - Depreciation - Interest Expense - TaxesNet Income = $500,000 - $300,000 - $100,000 - $20,000 - $10,000 - $30,000Net Income = $50,00012. A company is considering purchasing a new machine for $100,000. The machine is expected to generate additional annual revenue of $30,000 and will have annual operating costs of $15,000. The machine is expected to last for 5 years and will have no residual value. Calculate the payback period for the machine.答案：Payback Period = Initial Investment / Annual Cash Inflow Annual Cash Inflow = Additional Revenue。
英语会计考试题目及答案
英语会计考试题目及答案一、选择题（每题2分，共20分）1. What is the basic equation of accounting?A. Assets = Liabilities + EquityB. Revenue - Expenses = ProfitC. Depreciation - Amortization = LossD. Cost of Goods Sold + Operating Expenses = Net Income答案：A2. Which of the following is NOT a type of intangible asset?A. TrademarkB. PatentC. CopyrightD. Inventory答案：D3. The process of allocating the cost of a tangible asset over its useful life is known as:A. AmortizationB. DepreciationC. AccrualD. Provision答案：B4. What is the purpose of adjusting entries at the end of anaccounting period?A. To increase the company's profitB. To ensure the financial statements are accurate and up-to-dateC. To reduce the company's tax liabilityD. To prepare for the next accounting period答案：B5. The term "Double Entry Bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording debits and credits for every transactionC. Keeping two sets of booksD. Using two different accounting software答案：B...二、简答题（每题10分，共30分）1. Explain the difference between "revenue recognition" and "matching principle".答案：Revenue recognition is the process of recognizing income in the accounting records as it is earned, regardless of when payment is received. The matching principle, on the other hand, is an accounting concept that requires expenses to be recognized in the same accounting period as the revenue they helped generate. This ensures that the financial statements reflect the actual performance of the business fora given period.2. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the residual interest in the assets of the entity after deducting liabilities....三、计算题（每题15分，共30分）1. Given the following information for XYZ Corp., calculate the net income for the year ended December 31, 2023:- Sales revenue: $500,000- Cost of goods sold: $300,000- Operating expenses: $100,000- Depreciation expense: $20,000- Interest expense: $10,000答案：Net Income = Sales Revenue - (Cost of Goods Sold + Operating Expenses + Depreciation Expense + Interest Expense) Net Income = $500,000 - ($300,000 + $100,000 + $20,000 + $10,000)Net Income = $500,000 - $440,000Net Income = $60,0002. If a company purchased a machine for $50,000 and expectsit to have a useful life of 5 years with no residual value, calculate the annual depreciation expense using the straight-line method.答案：Annual Depreciation Expense = (Cost of Asset - Residual Value) / Useful LifeAnnual Depreciation Expense = ($50,000 - $0) / 5Annual Depreciation Expense = $10,000...结束语：希望这份英语会计考试题目及答案对您的学习和复习有所帮助。
会计岗位招聘笔试题与参考答案(某世界500强集团)2025年
2025年招聘会计岗位笔试题与参考答案(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1、以下关于会计职业道德规范的说法，正确的是：A、会计职业道德规范是指会计人员在职业活动中应当遵循的行为准则B、会计职业道德规范是由会计法规强制规定的C、会计职业道德规范是会计人员的个人行为，与公司无关D、会计职业道德规范是对会计人员工作能力的要求2、以下关于复式记账法的说法，错误的是：A、复式记账法是以资产与负债的平衡关系为依据的B、复式记账法要求每一笔经济业务至少在两个或两个以上相互联系的账户中进行记录C、复式记账法可以全面、系统地反映经济业务的全貌D、复式记账法有利于检查会计记录的正确性3、某公司2020年度实现销售收入1000万元，销售成本800万元，销售费用100万元，管理费用50万元，财务费用20万元，利润总额为多少万元？A. 270B. 320C. 150D. 904、以下哪个会计科目属于负债类科目？A. 预收账款B. 管理费用C. 应付工资D. 财务费用5、某公司2019年营业收入为1000万元，营业成本为800万元，销售费用为50万元，管理费用为30万元，财务费用为20万元，所得税费用为10万元。
假设该公司没有其他收入和支出，则该公司2019年的净利润是多少？A、450万元B、470万元C、510万元D、530万元6、下列哪项不属于会计的四大基本职能？A、核算B、监督C、预测D、分析7、某公司2021年度销售收入为1000万元，销售成本为600万元，期间费用为100万元，投资收益为30万元，营业外收入为10万元，营业外支出为5万元。
不考虑其他因素，该公司2021年度的营业利润为：A. 330万元B. 340万元C. 350万元D. 360万元8、根据我国《企业会计准则》，下列哪项不属于企业会计核算的基本假设？A. 持续经营B. 会计主体C. 历史成本计量D. 现金收付制9、某公司2019年度实现营业收入5000万元，营业成本4000万元，期间费用500万元，不考虑其他因素，该公司2019年度的营业利润为：A. 1000万元B. 1500万元C. 2000万元D. 2500万元 10、下列关于增值税的说法，正确的是：A. 增值税是对商品生产环节征收的税种B. 增值税是对商品销售环节征收的税种C. 增值税是对商品生产、销售环节征收的税种D. 增值税是对商品进口环节征收的税种二、多项选择题（本大题有10小题，每小题4分，共40分）1、以下哪些是会计的基本职能？（）A、会计核算B、会计监督C、经济预测D、决策分析2、以下哪些属于会计信息质量要求？（）A、可靠性B、相关性C、可理解性D、可比性3、以下哪些属于会计凭证的基本要素？（）A、凭证名称B、填制日期C、经办人签名D、附件张数E、业务内容4、下列关于会计账簿的描述，正确的是（）A、会计账簿是会计信息的主要载体B、会计账簿应当按照经济业务发生的时间顺序进行登记C、会计账簿的登记必须符合国家统一的会计制度D、会计账簿应当定期进行核对和清理E、会计账簿的登记方法有手工登记和电子登记5、以下哪些费用可以在会计核算中计入当期损益？A. 预付租金B. 一次性购买固定资产的折旧费用C. 管理部门发生的办公费D. 营业外支出6、下列关于会计凭证的说法，正确的是？A. 会计凭证是记录经济业务的书面证明B. 会计凭证分为原始凭证和记账凭证C. 原始凭证必须是纸质的D. 记账凭证是会计人员根据审核无误的原始凭证编制的7、以下哪些会计科目属于资产类科目？（）A. 库存现金B. 长期股权投资C. 预收账款D. 应收账款8、下列关于会计凭证的说法正确的是？（）A. 会计凭证是会计核算的基础B. 会计凭证必须具备真实、合法、完整、清晰的特征C. 会计凭证分为原始凭证和记账凭证D. 会计凭证的编制应当及时、准确9、以下哪些属于会计信息质量的要求？（）A. 可靠性B. 相关性C. 可理解性D. 客观性E. 及时性 10、以下关于会计政策变更的说法，正确的是：（）A. 会计政策变更后，历史数据不需要调整B. 会计政策变更应采用追溯调整法或未来适用法C. 会计政策变更应由公司董事会批准D. 会计政策变更应在财务报表附注中披露E. 会计政策变更不会影响公司净利润三、判断题（本大题有10小题，每小题2分，共20分）1、会计凭证应当根据实际发生的经济业务进行编制，不得为达到特定目的而捏造虚假的经济业务内容。
会计英语考试题目及答案
会计英语考试题目及答案一、选择题（每题2分，共20分）1. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题（每题5分，共30分）1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题（每题25分，共50分）1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。
企业会计招聘笔试试题与答案_含外企英文试题
企业会计岗位笔试试题（含英语）：一、选择题(本大题15个小题，每题2分，共30分，每题只有一个正确答案)1、某企业7月1日存货结存数量为200件，单价为4元；7月2日发出存货150件；7月5日购进存货200件，单价4.4元；7月7日发出存货100件。
在对存货发出采用移动加权平均法核算的情况下，7月7日结存存货的实际成本为（）A、648元B、432元C、1080元D、1032元2、某企业2004年6月20日自行建造的一条生产线投入使用，该生产线建造成本为740万元，预计使用年限为5年，预计净残值为20万元。
在采用年数总和法计提折旧的情况下，2004年该设备应计提的折旧额为( )A、240万元B、140万元C、120万元D、148万元3、某企业研制一项新技术，该企业在此项研究过程中支付调研费30000元，支付人工费40000元。
在开发过程中支付材料费60000元，人工费30000元，企业辅助生产车间为新技术开发阶段提供服务总计50000元，并最终取得专利权。
假设开发过程中发生的支出均可资本化。
则该项专利权的入账价值为（）A、90000元B、140000元C、160000元D、170000元4、甲工业企业2007年4月份产品销售收入200000元，发生一笔3月份的销售退回50000元，另给购货方折让15000元，月末填制“利润表”时，“营业收入”项目填列（）A、150000元B、200000元C、135000元D、185000元5、AGF公司应收账款总账借方科目余额8000万元，其明细账借方余额合计12000万元，贷方明细账余额4000万元；预收账款总账贷方科目余额10000万元，其明细账贷方余额合计18000万元，借方明细账余额8000万元。
资产负债表中“应收账款”项目填列金额为（）A、8000万元B、12000万元C、16000万元D、20000万元6、下列项目中，属于增值税征收围的是（）A、房地产公司销售商品房B、企业转让无形资产C、自来水公司销售自来水D、歌舞厅销售烟、酒、饮料7、职工某出差归来，报销差旅费200元，交回多余现金100元，应编制的记账凭证是（）A、收款凭证B、转账凭证C、收款凭证和转账凭证D、收款凭证和付款凭证8、以下不属于原始凭证的是（）A、火车票B、领料单C、增值税专用发票D、经济合同9、生产企业购入材料发生的外地运杂费等采购费用应计入（）A、管理费用B、材料物资采购成本C、生产成本D、销售费用10、企业发生的年度亏损，可以用下一年的税前利润弥补，下一年不足弥补时可延续税前利润弥补的年限是（）A、五年B、一年C、三年D、二年11、为商品销售部门人员支付的社会保险费，应计入（）A、销售费用B、营业税金及附加C、管理费用D、其他业务支出12、甲公司将自产的一批应税消费品（非金银首饰）用于在建工程。
外企笔试题目及答案
外企笔试题目及答案外企笔试题目及答案笔试可以有效的测量应聘人的基本知识、专业知识、管理知识、综合分析能力和文字表达能力等素质及能力的差异。
下面，小编为大家分享外企笔试题目及答案，希望对大家有所帮助!1. 为什么你是这份工作的最佳人选?a) 我干过不少这种职位，我的经验将我帮助我胜任这一岗位。
b) 我干什么都很出色。
c) 通过我们之间的交流，我觉得这里是一个很好的工作地点。
d) 你们需要可以生产出“效益”的人，而我的背景和经验很符合。
【答案分析】a) 错误。
经验是好的，但“很多相同职位”也许更让人觉得你并不总能保证很好的表现。
b) 错误。
很自信的回答，但是过于傲慢。
对于这种问题合适的案例和谦虚更重要。
c) 错误。
这对雇主来说是一个很好恭维，但是对于自我为中心了，答非所问。
应该指出你能为雇主提供什么。
d) 最佳答案。
回答问题并提供案例支持在这里是最好的策略。
2. 如果你被问到一个判断性问题，例如：你有没有创造性?你能不能在压力下工作?最好的答案是什么?a) 回答“是”或“否”。
b) 回答“是”或“否”，并给出一个具体的例子。
c) 回答“是”或“否”，并做进一步解释。
【答案分析】a) 错误。
没有支持的答案总是显得不可信。
即使是这种只需要回答“是”或“否”的问题也需要具体的解释。
b) 最佳答案。
一个简短的具体安全可以很好地支持你的答案，同时，也能表明你的自信和真诚。
c) 错误。
具体案例可以更简单有力地说明你的能力。
在解释的时候，人们往往会跑题，夹杂不清。
同时，最好不要用《应聘指南》之类上面的“经典”套话，那会让你像个“职业”应聘的。
3. 描述一下你自己。
a) 列举自己的个人经历，业余兴趣爱好等。
b) 大肆宣扬一下自己良好的品德和工作习惯。
c) 列举3个自己的性格与成就的具体案例。
【答案分析】a) 错误。
一般来说，招聘者更想通过这个问题了解你的习惯和行为方式。
个人的详细资料对他们来说没有任何意义。
b) 自大并不能让你从竞争中脱颖而出。
会计英语考试题目及答案
会计英语考试题目及答案一、选择题（每题2分，共20分）1. What is the basic accounting equation?A) Assets = Liabilities + EquityB) Revenue - Expenses = Net IncomeC) Assets = LiabilitiesD) Liabilities = Equity答案：A2. Which of the following is not a type of financial statement?A) Balance SheetB) Income StatementC) Cash Flow StatementD) Tax Return答案：D3. What is the purpose of adjusting entries in accounting?A) To increase profitsB) To match revenues and expensesC) To reduce taxesD) To make the financial statements more complex答案：B4. What is the term for the process of recording transactionsin a journal?A) PostingB) JournalizingC) ClosingD) Adjusting答案：B5. Which of the following is a non-current asset?A) InventoryB) Accounts PayableC) LandD) Prepaid Expenses答案：C6. What is the accounting term for the cost of goods sold?A) COGSB) CGSC) COSD) COGS答案：A7. What is the accounting treatment for depreciation?A) Increase in asset valueB) Decrease in asset valueC) Increase in revenueD) Decrease in expenses答案：B8. What is the formula for calculating the return on investment (ROI)?A) (Net Income / Total Assets) * 100B) (Net Income / Investment) * 100C) (Total Assets / Net Income) * 100D) (Investment / Net Income) * 100答案：B9. Which of the following is a principle of accounting?A) ConsistencyB) Fair valueC) Historical costD) All of the above答案：A10. What is the purpose of a trial balance?A) To calculate net incomeB) To determine the value of assetsC) To check the accuracy of accounting recordsD) To prepare financial statements答案：C二、简答题（每题5分，共30分）1. Define the term "Double Entry Accounting" and explain its significance in the accounting process.答案：Double Entry Accounting is a system of accountingthat records every transaction in at least two accounts, one as a debit and the other as a credit. It ensures that the accounting equation remains in balance and provides a comprehensive view of the financial transactions, thereby enhancing the accuracy and reliability of financial records.2. Explain the difference between "Accrual Accounting" and "Cash Accounting".答案：Accrual Accounting records transactions when they are incurred, regardless of when payment is received or made. It focuses on the matching principle, aligning revenues and expenses with the period they are earned or incurred. Cash Accounting, on the other hand, records transactions only when cash is received or paid, which provides a snapshot of the business's liquidity at a given time.3. What are the main components of a Balance Sheet?答案：The main components of a Balance Sheet are Assets, Liabilities, and Equity. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the residual interest in the assets after deducting liabilities.4. Describe the accounting process for recording a sale on credit.答案：When a sale is made on credit, the accounting process involves debiting Accounts Receivable and crediting Sales Revenue. This reflects the increase in assets (AccountsReceivable) due to the sale and the increase in revenue from the sale. If the sale involves inventory, Inventory is also debited and Cost of Goods Sold is credited to reflect the reduction in inventory and the associated cost.5. What is the purpose of closing entries in accounting?答案：The purpose of closing entries is to transfer the balances of temporary accounts (revenue, expenses, and dividends) to the permanent account (Retained Earnings). This process prepares the financial statements for the next accounting period and provides a clear picture of the company's net income or loss for the period.6. Explain the concept of "Going Concern" in accounting.答案：The Going Concern concept assumes that a business will continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. This assumption is fundamental to the preparation of financial statements as it affects the valuation of assets and liabilities.三、案例分析题（每题25分，共50分）1. Assume you are an accountant for a company that has just completed its。
会计岗位招聘笔试题及解答(某世界500强集团)2025年
2025年招聘会计岗位笔试题及解答(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1、下列哪项不属于会计核算的基本前提？A、持续经营B、会计分期C、货币计量D、现金收付2、企业购入一台价值10万元的生产设备，预计使用年限为5年，预计净残值为1万元。
按照直线法计提折旧，第一年该设备的折旧额是多少？A、1.9万元B、2万元C、1.8万元D、2.2万元3、某公司2022年度净利润为1000万元，若该公司所得税税率为25%，则该公司当年应缴纳的所得税额为（）万元。
A. 250B. 375C. 625D. 12504、以下关于会计凭证的描述中，不正确的是（）。
A. 会计凭证是记录经济业务发生和完成情况的书面证明B. 会计凭证分为原始凭证和记账凭证C. 原始凭证必须具备基本要素，如日期、金额、摘要等D. 记账凭证是根据原始凭证编制的，可以直接作为原始凭证使用5、某公司2023年1月发生以下业务：（1）销售商品，不含税销售额100万元，增值税税率13%；（2）购买原材料，不含税进价80万元，增值税税率16%；（3）支付本月水电费2万元；（4）支付本月工资总额20万元。
问：该公司1月份应缴纳的增值税为（）万元。
A、3.6B、3.8C、4.2D、4.46、下列关于会计报表的表述中，正确的是（）。
A、资产负债表是反映企业在一定时期内的财务状况的报表B、利润表是反映企业在一定时期内的经营成果的报表C、现金流量表是反映企业在一定时期内的现金收支情况的报表D、以上都是7、某公司2022年1月销售总额为1000万元，其中含税金额为1150万元，增值税税率为13%，则该公司1月份应缴纳的增值税为：A. 115万元B. 130万元C. 100万元D. 87.5万元8、某企业2022年度实现利润总额为500万元，其中营业利润为400万元，投资收益为60万元，营业外收支净额为-20万元，则该企业的营业外收支净额为：A. 60万元B. 20万元C. -20万元D. 80万元9、某公司2022年1月1日购入一台设备，原价100万元，预计使用年限5年，预计净残值5万元。
会计英语笔试题目及答案
会计英语笔试题目及答案一、选择题（每题2分，共20分）1. What does the term "Double Entry Accounting" refer to?A. A method of recording financial transactionsB. A type of accounting softwareC. An accounting qualificationD. A bookkeeping systemAnswer: A2. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget ReportAnswer: D3. What is the purpose of an "Adjusting Entry"?A. To correct errors in the booksB. To update the financial recordsC. To prepare for the next accounting periodD. To summarize the transactions of the periodAnswer: C4. The term "Accrual Accounting" is used to describe:A. Cash basis accountingB. Recording transactions when cash is received or paidC. Recording transactions when they are earned or incurredD. None of the aboveAnswer: C5. What is the primary purpose of a "Trial Balance"?A. To calculate the net income of a companyB. To ensure that the total debits equal the total creditsC. To determine the company's cash flowD. To prepare the final accountsAnswer: B6. "Depreciation" refers to the:A. Increase in the value of an asset over timeB. Allocation of the cost of a tangible asset over its useful lifeC. Sale of a company's assetsD. Reduction in the value of an asset due to obsolescence Answer: B7. Which of the following is a non-current asset?A. InventoryB. Prepaid expensesC. LandD. Accounts payableAnswer: C8. What does "GAAP" stand for?A. Generally Accepted Accounting PrinciplesB. Government Accounting and Auditing PrinciplesC. Global Accounting and Auditing PracticesD. Good Accounting and Auditing PrinciplesAnswer: A9. "Revenue recognition" is the process of:A. Recording revenue when it is earnedB. Recording revenue when it is receivedC. Recording revenue when it is expectedD. Recording revenue when it is paidAnswer: A10. The "Matching Principle" requires that expenses be:A. Recognized in the period they are incurredB. Recognized in the period they are paidC. Recognized in the period they are earnedD. Recognized in the period they are receivedAnswer: A二、填空题（每题1分，共10分）11. The ________ is a statement that shows a company's financial position at a specific point in time.Answer: Balance Sheet12. The ________ is the difference between the revenues and expenses of a company over a period of time.Answer: Net Income13. An asset is something that is expected to provide________ to the entity in the future.Answer: Economic Benefits14. The ________ is the process of allocating the cost of an asset over its useful life.Answer: Depreciation15. The ________ is the systematic and periodic recording of financial transactions.Answer: Accounting Cycle16. A ________ is a liability that is due within one year. Answer: Current Liability17. The ________ is a statement that shows the changes in a company's financial position over a period of time.Answer: Statement of Changes in Equity18. The ________ is the process of estimating the cost of goods sold and the ending inventory.Answer: Cost Flow Assumption19. The ________ is the difference between the list price and the actual amount paid for goods or services.Answer: Trade Discount20. The ________ is the process of adjusting the accounts to reflect the true financial position of the company at the endof the accounting period.Answer: Closing the Books三、简答题（每题5分，共30分）21. Explain the concept of "Going Concern" in accounting.Answer: The concept of "Going Concern" assumes that a business will continue to operate for the foreseeable future. It is a fundamental assumption in accounting that allows for the use of historical cost and the accrual basis of accounting.22. What is the purpose of a "Retained Earnings Statement"?Answer: A Retained Earnings Statement shows the changes in the retained earnings account over a period of time. Itstarts with the beginning balance of retained earnings, adjusts for net income or losses, and then subtracts dividends declared to arrive at the ending balance of retained earnings.23. Describe the "Cash Flow Statement" and its importance.Answer: The Cash Flow Statement is a financial statement that provides information about the cash inflows and outflows of a company during a period. It is important because it shows the liquidity of the company and its ability to generate cash, which is crucial。
财务会计岗位招聘笔试题及解答(某世界500强集团)2024年
2024年招聘财务会计岗位笔试题及解答(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1、下列关于会计基本假设的说法中，正确的是：A、会计主体假设指企业应当对其本身的经济活动进行会计确认、计量和报告B、持续经营假设指企业在可以预见的将来，按照当前的规模和状态继续经营C、会计分期假设指企业应当以一个会计年度为单位进行会计核算D、货币计量假设指企业在会计核算过程中以人民币为记账本位币2、关于会计要素的分类，以下说法不正确的是：A、资产、负债和所有者权益是反映企业财务状况的会计要素B、收入、费用和利润是反映企业经营成果的会计要素C、资产=负债+所有者权益是会计恒等式D、收入-费用=利润是会计恒等式3、某公司2022年销售收入为1000万元，销售成本为700万元，销售税金及附加为100万元，期间费用为150万元，营业收入净额为多少万元？A. 150B. 200C. 250D. 4004、在会计报表中，下列哪项属于资产负债表的项目？A. 存货B. 预收账款C. 预付账款D. 营业收入5、某公司2020年实现净利润500万元，当年应交企业所得税税率为25%，则该公司2020年应交企业所得税为：A. 125万元B. 1250万元C. 375万元D. 12500万元6、在会计报表中，下列哪项属于资产负债表中的流动资产：A. 长期待投资B. 长期股权投资C. 固定资产D. 现金及现金等价物7、某公司2021年度销售总额为1000万元，销售成本为600万元，管理费用为100万元，财务费用为50万元，所得税费用为80万元。
假设公司全年实现利润总额，下列计算公式正确的是：A. 利润总额 = 销售总额 - 销售成本 - 管理费用 - 财务费用 - 所得税费用B. 利润总额 = 销售总额 - 销售成本 - 管理费用 - 财务费用 + 所得税费用C. 利润总额 = 销售总额 - 销售成本 - 管理费用 - 财务费用D. 利润总额 = 销售总额 - 销售成本 + 管理费用 - 财务费用 - 所得税费用8、下列关于会计凭证的描述中，不正确的是：A. 会计凭证是记录经济业务发生和完成情况的书面证明B. 会计凭证分为原始凭证和记账凭证C. 原始凭证必须具备真实、合法、完整、有效的特征D. 记账凭证可以根据原始凭证直接编制，也可以根据原始凭证汇总编制9、某公司2022年度实现净利润500万元，年末可供股东分配的利润为600万元，公司决定提取法定盈余公积金10%，按照公司章程规定，当年应提取的任意盈余公积金为：A. 50万元B. 60万元C. 40万元D. 30万元 10、下列关于会计凭证的说法，不正确的是：A. 会计凭证是会计核算的原始依据B. 会计凭证按用途可以分为原始凭证和记账凭证C. 原始凭证是根据经济业务发生的实际情况编制的D. 记账凭证是根据原始凭证编制的，用于登记账簿二、多项选择题（本大题有10小题，每小题4分，共40分）1、以下哪些是财务会计岗位中常见的会计科目？（）A. 应收账款B. 管理费用C. 长期股权投资D. 预收账款E. 固定资产2、在编制财务报表时，以下哪些报表是必须编制的？（）A. 资产负债表B. 利润表C. 现金流量表D. 管理会计报表E. 所有者权益变动表3、关于会计凭证，以下说法正确的是：A、原始凭证是会计凭证的一种，用于记录经济业务的发生和完成情况B、记账凭证是根据原始凭证编制的，用于登记账簿的直接依据C、记账凭证必须附有原始凭证，不得以其他资料代替D、会计凭证的填制必须做到真实、完整、清晰、规范4、以下哪些属于资产类会计科目：A、应收账款B、固定资产C、累计折旧D、实收资本5、某公司2023年1月1日购入一台设备，成本为10万元，预计使用年限为5年，预计净残值为1万元。
会计招聘笔试考试试题及答案
会计招聘笔试考试试题及答案一、选择题（每题2分，共20分）1. 会计的基本职能是（）。
A. 核算和监督B. 预测和决策C. 计划和控制D. 组织和领导答案：A2. 会计要素中，反映企业财务状况的是（）。
A. 资产B. 负债C. 所有者权益D. 所有选项都是答案：D3. 会计信息质量要求中，要求企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告的是（）。
A. 可靠性B. 相关性C. 可理解性D. 及时性答案：A4. 企业在编制财务报表时，应遵循的会计政策和会计估计变更的处理原则是（）。
A. 追溯调整法B. 未来适用法C. 直接调整法D. 重新计量法答案：B5. 会计核算中，下列哪项不属于会计凭证的类型？（）A. 原始凭证B. 记账凭证C. 汇总凭证D. 财务报告答案：D6. 企业在进行利润分配时，首先应提取的是（）。
A. 法定公积金B. 任意公积金C. 公益金D. 职工福利基金答案：A7. 会计年度是指（）。
A. 1月1日至12月31日B. 7月1日至次年6月30日C. 企业自行确定的12个月期间D. 以上都不是答案：A8. 企业对外投资的核算，通常采用（）。
A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B9. 企业在编制现金流量表时，下列哪项不属于现金流量表的组成部分？（）A. 经营活动产生的现金流量B. 投资活动产生的现金流量C. 筹资活动产生的现金流量D. 非经常性损益答案：D10. 会计政策变更的会计处理方法，不包括（）。
A. 追溯调整法B. 未来适用法C. 直接调整法D. 重新计量法答案：D二、判断题（每题1分，共10分）1. 会计的基本假设包括会计分期和货币计量。
（）答案：√2. 会计核算必须遵循权责发生制原则。
（）答案：√3. 会计准则规定，企业可以自行选择使用历史成本法或公允价值法进行资产的计量。
（）答案：×4. 企业在编制财务报表时，可以对会计政策进行随意变更。
Exercise外企财务英语考试题
E x e r c i s e外企财务英语考试题work Information Technology Company.2020YEARExerciseI.Multiple choices （15*2=30）1. which of the following does not belong to source document?A. sales orderB. purchase orderC. receiptD. ledger2. The primary objective of financial reporting is ___.A. to present information in an ethical mannerB. to provide information to the federal governmentC. to provide information useful for investment and lendingdecisionsD. to provide information useful to managers in making dailydecisions.3. Which of the following is not an element of accounting equation?A. assetsB. liabilitiesC. owner's equityD. capital4. Which of the following statements is true?A. Revenues are assets because they represent economic benefits.B. Assets are economic resources that are expected to benefitfuture periods.C. The accounting equation can be stated as Assets + Liabilities =Owner’s EquityD. Liabilities are economic obligations to insiders.5. Aftin co. performed services on account. When Aftin collects the account receivable, ___A. assets increaseB. assets do not changeC. owner’s equity decreasesD. liabilities decrease6. which of the following transactions would not affect owner's equityA. Payment of an account payableB. Payment of salary expenseC. Service provided on accountD. Withdrawal of cash by owner7. An income statement reports ____.A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipts and cash payments during the period.D. the difference between revenues and expenses during the period8. If assets increase $ 80 000 during the period and owner’s equity decreases $ 16 000 during the period, liabilities must have __A. increased $ 64 000.B. increased $ 96 000C. decreased $ 64 000D. decreased $ 96 0009. Which of the following items is not an element of the balance sheet?A. assetsB. expensesC. liabilitiesD. stockholder’s equity10. To record the increases and decreases, which of the following items uses the same debit and credit rule as assets?A. expensesB. revenuesC. liabilitiesD. owners’ equity11. The listing of the accounts by title and numerical designation is called ____.A. a balance sheetB. a ledgerC. a chart of accountsD. a journal12. which of the following financial statements shows the financial position of a business entity at a specified date?A. balance sheetB. income statementC. cash flow statementD. statement of retained earnings.13. At convenient intervals, the debit and credit amounts recorded in the journals are transferred to the accounts in the ___.A. balance sheetB. ledgerC. trial balanceD. income statement14. The income statement prepared at the end of a year is called ____.A. monthly income statementB. quarterly income statementC. annual income statementD. interim income statement15. we can say that an income statement is used to summarize the operating results of a business by matching the revenue earned during a given times period with ___ incurred in obtaining that revenue.A. revenueB. expensesC. gainsD. cash disbursements16. ____ activities are the principal revenue producing activities of the enterprise and the related expenditures.A. operatingB. investingC. financingD. managing17. Transferring transaction data from the journal to the ledger is called ____.A. postingB. recordingC. journalizingD. interpreting18. ___ can not be grouped into selling expenses.A. advertisingB. sales salariesC. delivery service outlayD. inventory19. in accounting cycle, the first step is to ____.A. journalize transactionsB. identify transactionsC. post information from journal to ledgerD. prepare unadjusted trial balance20. which of these accounts has a normal debit balance?A. rent expenseB. account receivableC. service revenueD. both A and B have a normal debit balance.II. translate the following accounting terms into English. （5*4=20）1.注册会计师2.复式记账法3.资产负债表4.会计等式5.明细分类账6.现金流量表7.流动比率8.特许经销权9.营业循环10.抵押权III． Make journal entries for the following transactions. (4*5=20 marks)Chart of accounts1.K. Trading Co. bought supplies for $5000, paid cash 2500 and therest to be paid in a month.2.K. Trading Co. bought equipment from A company on account$ 3000.3.K. Trading Co. pays monthly salaries on 15the of each month,suppose the payroll of May amounts to $ 5000 and it will not be paid until June 15. Present the journal entries for K. Trading Co.ate the end of May.4.K. Trading Co. sold a delivery truck at $ 20000 on account.IV. Following are the amounts (in thousand) of the assets, liabilities, and own ers’ equity of ABC Co. at December 31, 2014, and its revenue and expenses for the year ended on that date. The items are listed in alphabetical order. Please prepare a classified balance sheet as of December 31, 2014 in account form. (30 marks)。
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企业会计岗位笔试试题（含英语）
姓名：
一、选择题(本大题15个小题，每题2分，共30分，每题只有一个正确答案)
1、某企业7月1日存货结存数量为200件，单价为4元；7月2日发出存货150件；7月5日购进存货200件，单价4.4元；7月7日发出存货100件。
在对存货发出采用移动加权平均法核算的情况下，7月7日结存存货的实际成本为（）
A、648元
B、432元
C、1080元
D、1032元
2、某企业2004年6月20日自行建造的一条生产线投入使用，该生产线建造成本为740万元，预计使用年限为5年，预计净残值为20万元。
在采用年数总和法计提折旧的情况下，2004年该设备应计提的折旧额为( )
A、240万元
B、140万元
C、120万元
D、148万元
3、某企业研制一项新技术，该企业在此项研究过程中支付调研费30000元，支付人工费40000元。
在开发过程中支付材料费60000元，人工费30000元，企业辅助生产车间为新技术开发阶段提供服务总计50000元，并最终取得专利权。
假设开发过程中发生的支出均可资本化。
则该项专利权的入账价值为（）
A、90000元
B、140000元
C、160000元
D、170000元
4、甲工业企业2007年4月份产品销售收入200000元，发生一笔3月份的销售退回50000元，另给购货方折让15000元，月末填制“利润表”时，“营业收入”项目填列（）
A、150000元
B、200000元
C、135000元
D、185000元
5、AGF公司应收账款总账借方科目余额8000万元，其明细账借方余额合计12000万元，贷方明细账余额4000万元；预收账款总账贷方科目余额10000
万元，其明细账贷方余额合计18000万元，借方明细账余额8000万元。
资产负债表中“应收账款”项目填列金额为（）
A、8000万元
B、12000万元
C、16000万元
D、20000万元
6、下列项目中，属于增值税征收范围的是（）
A、房地产公司销售商品房
B、企业转让无形资产
C、自来水公司销售自来水
D、歌舞厅销售烟、酒、饮料
7、职工张某出差归来，报销差旅费200元，交回多余现金100元，应编制的记账凭证是（）
A、收款凭证
B、转账凭证
C、收款凭证和转账凭证
D、收款凭证和付款凭证
8、以下不属于原始凭证的是（）
A、火车票
B、领料单
C、增值税专用发票
D、经济合同
9、生产企业购入材料发生的外地运杂费等采购费用应计入（）
A、管理费用
B、材料物资采购成本
C、生产成本
D、销售费用
10、企业发生的年度亏损，可以用下一年的税前利润弥补，下一年不足弥补时可延续税前利润弥补的年限是（）
A、五年内
B、一年内
C、三年内
D、二年内
11、为商品销售部门人员支付的社会保险费，应计入（）
A、销售费用
B、营业税金及附加
C、管理费用
D、其他业务支出
12、甲公司将自产的一批应税消费品（非金银首饰）用于在建工程。
该批消费品成本为300万元，计税价格为500万元。
该批消费品适用的增值税税率17%，消费税税率10%。
据此计算，应计入在建工程成本的金额为（）
A、350万元
B、385万元
C、435万元
D、635万元
13、乙企业“应付账款”总账贷方科目余额65000万元，其明细账贷方余额合计95000万元，借方明细账余额合计30000万元；“预付账款”总账借方科目余额36000万元，其明细账借方余额合计93000万元，贷方明细账余额合计57000万元。
资产负债表中“应付账款”项目填列金额为（）。
A、152000万元
B、65000万元
C、122000万元
D、95000万元
14、甲企业将一栋房屋无偿赠与乙公司，按规定下列说法正确的是（）
A、甲不用缴税
B、甲应缴增值税
C、甲应缴营业税
D、甲应缴房产税
15、纳税人在计算应纳税所得额时，不允许作为税金项目从收入总额中扣除的税金是（）
A、增值税
B、消费税
C、土地增值税
D、营业税
二、翻译题（共20分）
1、将下列分录翻译成英文（每个2分，共10分）
1）. 借：固定资产清理30 000
累计折旧10 000
贷：固定资产40 000
2）. 借：银行存款10 500
贷：交易性金融资产10 000
投资收益500
3）．借：应付职工薪酬 1 000
贷：库存现金 1 000
4）．借：银行存款 4 095
贷：其他业务收入 3 500
应交税费–应交增值税（销项税额）595。