Exercise外企财务英语考试题.doc

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

2、usefulforinvestmentandlendingdecisionsD.toprovideinformationusefultomanagersinmakingdailydecisions.3.Whichofthefollowingisnotanelementofaccountingequation?A.assetsB.liabilitiesC.owner'sequityD.capital.专业资料.......4.Whichofthefollowingstatementsistrue?A.Revenuesareassetsbecausetheyreprese

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

4、creaseB.assetsdonotchangeC.owner’sequitydecreasesD.liabilitiesdecrease6.whichofthefollowingtransactionswouldnotaffectowner'sequity?A.PaymentofanaccountpayableB.PaymentofsalaryexpenseC.ServiceprovidedonaccountD.Withdrawalofcashbyowner7.Anincomestatementreports____..专业资料.......A.theassets

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

6、itiesmusthave__A.increased$64000.B.increased$96000C.decreased$64000D.decreased$960009.Whichofthefollowingitemsisnotanelementofthebalancesheet?A.assetsB.expensesC.liabilitiesD.stockholder’sequity10.Torecordtheincreasesanddecreases,whichof.专业资料.......thefollowingitemsusesthesamedebitandcr

7、editruleasassets?A.expensesB.revenuesC.liabilitiesD.owners’equity11.Thelistingoftheaccountsbytitleandnumericaldesignationiscalled____.A.abalancesheetB.aledgerC.achartofaccountsD.ajournal12.whichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecif