中国地质大学(北京)《会计专业英语》期末考试题集汇总.docxVIP

本页为预览页- PAGE 本页为预览页- PAGE 5 本页为预览页- PAGE 中国地质大学(北京)《会计专业英语》奥鹏期末考试题库合集 本套合集为考前突击题集汇总，含答案 单选题： 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). when goods are sole or services are rendered to customers when cash is collected from customers at the end of the accounting period only when the revenue can be matched by an equal dollar amount of expenses 标准答案：A 2.The Matching Principle:(). applies only to situations in which a cash payment occurs before an expense is recognized applies only to situations in which a cash receipt occurs before revenue is recognized is used in accrual accounting to determine the proper period for recognition of expenses is used in accrual accounting to determine the proper period in which to recognize revenue 标准答案：C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). decrease assets and decrease owner’s equity increase liabilities and decrease owner’s equity have no effect on total assets decrease assets and decrease liabilities 标准答案：D （4）Which of the following concepts belongs to accounting assumption?(). Conservation Money measurement Materiality Consistency 标准答案：B （5）Which of these is/are an example of an asset account?___ service revenue withdrawals supplies all of the above 标准答案：C （6）Which of these statements is false?(). increase in assets and increase in revenues are recorded with a debit increase in liabilities and increase in owner’s equity are recorded with a credit increase in both assets and withdrawals are recorded with a debit decreases in liabilities and increase in expenses are recorded with a debit 标准答案：A （7）Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period ______ $74000 $52000 $134000 标准答案：B （8）Typical liability accounts include _____. accounts pay