会计专业英语

1.Which one is not also known as“profit statement”（）

A.Profit and loss statement

B.Income statement

C.Expense statement

D.Operating statement

2.Which one is not included in the definition of accounting?( )

A.with a specific currency as its major unit of measurement

B.is the task of reporting the economic activities of a given entity/organization

C.with a view to providing financial and management information

D.is the task of forecasting the economic activities of a given

entity/organization

3.The function of accounting is not include ( ).

A.change and control the result of economic activities

B.ensure the legality, trueness, accuracy and integrity of accounting

information

C.participate in decision-making and pursue optimal benefit

D.provide necessary financial data for economic management

4.which one is accounting object? ( )

A.The content is verified and monitored within the work scope of accounting

B.Movements of asset

C.Movement of liability

D.Movement of owner’s interest

5.Which one is not included in accounting elements？( )

A.Asset

B.Loss

C.Liabilities

D.Expense

6.Credit entries represent______ Debit entries represent ______.( )

A.The use of financing; the source of financing

B.The decrease of asset; the decrease of liability

C.The source of financing; the use of financing

D.The increase of asset, the decrease of equity

7.Which statement is correct?( )

A.each credit has only one corresponding debit

B.credit means decrease of income

C.the system of single-entry bookkeeping always leads to a set of balanced

ledger credit and debit accounts.

D.In double-entry system, each debit has at least one corresponding credit

8.Which category is not covered by the financial books?( )

A.The value of goods owned by the business

B.The net worth of the company

C.Money owed

D.Profit

9.Which statement is true?( )

A.The opening balance of an asset is in the credit side

B.The closing balance of a liability is in the debit side

C.The increase of revenue is located at the right of the T-account

D.The decrease of owner’s interest is located at the right of the T-account

10.Which one is not an advantage of double-entry bookkeeping?( )

A.It provides a specific means of making these adjustments.

B.It allow you to make an arithmetical check on your records since the total of

the debit entries must equal the total of the credit entries.

C.Double entry records from a stepping stone to producing annual accounts,

and can help save time and expense at the year end.

D.It can increase the risk of, and help detect, any errors and even fraud.

11.The _____are the written evidences that record and prove a business

transaction that has occurred or has been completed.

A.Original document

B.Accounting document

C.Bookkeeping voucher

D.Transfer voucher

12.Which one is not a kind of bookkeeping voucher?( )