Exercise外企财务英语考试题

《Exercise外企财务英语考试题》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ExerciseI.Multiplechoices（15*2=30）1.whichofthefollowingdoesnotbelongtosourcedocument?A.salesorderB.purchaseorderC.receiptD.ledger2.Theprimaryobjectiveoffinancialreportingis___.A.topresentinformationinanethicalmannerB.toprovideinformationtothefederalgovernmentC.toprovideinformationu

2、sefulforinvestmentandlendingdecisionsD.toprovideinformationusefultomanagersinmakingdailydecisions.3.Whichofthefollowingisnotanelementofaccountingequation?A.assetsB.liabilitiesC.owner'sequityD.capital4.Whichofthefollowingstatementsistrue?A.Revenuesareassetsbecausetheyrepresenteconom

3、icbenefits.B.Assetsareeconomicresourcesthatareexpectedtobenefitfutureperiods.C.TheaccountingequationcanbestatedasAssets+Liabilities=Owner’sEquityD.Liabilitiesareeconomicobligationstoinsiders.5.Aftinco.performedservicesonaccount.WhenAftincollectstheaccountreceivable,___A.assetsincre

4、aseB.assetsdonotchangeC.owner’sequitydecreasesD.liabilitiesdecrease6.whichofthefollowingtransactionswouldnotaffectowner'sequity?A.PaymentofanaccountpayableB.PaymentofsalaryexpenseC.ServiceprovidedonaccountD.Withdrawalofcashbyowner7.Anincomestatementreports____.A.theassets,liabiliti

5、es,andowner’sequityonaparticulardateB.thechangeintheowner’scapitalduringtheperiodC.thecashreceiptsandcashpaymentsduringtheperiod.D.thedifferencebetweenrevenuesandexpensesduringtheperiod8.Ifassetsincrease$80000duringtheperiodandowner’sequitydecreases$16000duringtheperiod,liabilities

6、musthave__A.increased$64000.B.increased$96000C.decreased$64000D.decreased$960009.Whichofthefollowingitemsisnotanelementofthebalancesheet?A.assetsB.expensesC.liabilitiesD.stockholder’sequity10.Torecordtheincreasesanddecreases,whichofthefollowingitemsusesthesamedebitandcreditruleasas

7、sets?A.expensesB.revenuesC.liabilitiesD.owners’equity11.Thelistingoftheaccountsbytitleandnumericaldesignationiscalled____.A.abalancesheetB.aledgerC.achartofaccountsD.ajournal12.whichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?A.balanc

8、esheetB.incomestatementC.c