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。
還沒有評論，來說兩句吧...