會計英語考試題 (會計英語考試題及答案)

會計語是非常重要及答案，希望對您的學幫助。

1. What is the definition of assets in accounting?

A. The economic resources owned by a business that are expected to provide future benefits.

B. The total amount of money a business has in the bank.

C. The salary paid to employees.

D. The cost of goods sold.

Answer: A. The economic resources owned by a business that are expected to provide future benefits.

2. What is the accounting equation?

A. Assets = Liabilities - Owner"s Equity

B. Assets = Liabilities + Owner"s Equity

C. Assets = Revenues - Expenses

D. Assets = Liabilities / Owner"s Equity

Answer: B. Assets = Liabilities + Owner"s Equity

3. What is the purpose of a balance sheet?

A. To show the profit or loss of a business.

B. To summarize the revenues and expenses of a business.

C. To show the financial position of a business at a specific point in time.

D. To record the daily transactions of a business.

Answer: C. To show the financial position of a business at a specific point in time.

4. What is the difference between income statement and balance sheet?

A. Income statement shows the financial position of a business, while balance sheet shows the revenues and expenses.

B. Income statement shows the revenues and expenses of a business over a period of time, while balance sheet shows the financial position at a specific point in time.

C. Income statement is prepared annually, while balance sheet is prepared monthly.

D. Income statement includes only assets, while balance sheet includes only liabilities.

Answer: B. Income statement shows the revenues and expenses of a business over a period of time, while balance sheet shows the financial position at a specific point in time.

以上是一些基礎的會計英語考試題及答案，希望能夠幫助您更好地理解會計知識，為未來的學習和工作打下堅實的基礎。