會計題目翻譯及答案

單項選擇題（每題2分，共10題）1.Whichofthefollowingisanasset?A.AccountspayableB.CashC.RevenueD.Expense答案：B2.Thenormalbalanceofanassetaccountis?A.DebitB.CreditC.EitherdebitorcreditD.Zero答案：A3.Whatistheaccountingequation?A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=Revenue答案：A4.Depreciationisanexampleof?A.RevenueB.LiabilityC.ExpenseD.Asset答案：C5.Whichfinancialstatementshowsthefinancialpositionofacompany?A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofretainedearnings答案：B6.Theprocessofrecordingbusinesstransactionsiscalled?A.PostingB.JournalizingC.AdjustingD.Closing答案：B7.Unearnedrevenueisa?A.AssetB.LiabilityC.RevenueD.Expense答案：B8.Accruedexpensesare?A.ExpensespaidinadvanceB.ExpensesincurredbutnotyetpaidC.RevenuereceivedinadvanceD.Revenueearnedbutnotyetreceived答案：B9.Adebitentryincreases?A.LiabilityaccountsB.AssetaccountsC.RevenueaccountsD.Equityaccounts答案：B10.Theaccountingprinciplethatrequiresexpensestoberecognizedinthesameperiodastherevenuestheyhelptogenerateis?A.GoingconcernprincipleB.MatchingprincipleC.CostprincipleD.Revenuerecognitionprinciple答案：B多項選擇題（每題2分，共10題）1.Whichofthefollowingarecurrentassets?A.InventoryB.EquipmentC.AccountsreceivableD.Prepaidexpenses答案：ACD2.Componentsoftheincomestatementinclude?A.RevenueB.ExpensesC.AssetsD.Liabilities答案：AB3.Whichofthefollowingaretypesofadjustingentries?A.PrepaidexpensesB.AccruedrevenuesC.DepreciationD.Unearnedrevenues答案：ABCD4.Whichfinancialstatementsarepreparedattheendofanaccountingperiod?A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofstockholders'equity答案：ABCD5.Theaccountingcycleincludesthefollowingsteps:A.JournalizingtransactionsB.PostingtotheledgerC.PreparingatrialbalanceD.Closingthebooks答案：ABCD6.Contraassetaccountsinclude?A.AccumulateddepreciationB.AllowancefordoubtfulaccountsC.DiscountonbondspayableD.Premiumonbondspayable答案：AB7.Whichofthefollowingaffectretainedearnings?A.NetincomeB.DividendsC.IssuingcommonstockD.Repurchasingtreasurystock答案：AB8.Cashflowfromoperatingactivitiesincludes?A.CashreceivedfromcustomersB.CashpaidforinventoryC.CashpaidforsalariesD.Cashreceivedfromsellingequipment答案：ABC9.Whichofthefollowingareintangibleassets?A.PatentsB.GoodwillC.LandD.Trademarks答案：ABD10.Theprinciplesofaccountinginclude?A.CostprincipleB.ConservatismprincipleC.MaterialityprincipleD.Consistencyprinciple答案：ABCD判斷題（每題2分，共10題）1.Assetsareresourcesownedbyacompanythathavefutureeconomicvalue.(True/False)答案：True2.Acreditentryalwaysdecreasesanassetaccount.(True/False)答案：True3.Theincomestatementreportsthefinancialpositionofacompanyataspecificpointintime.(True/False)答案：False4.Adjustingentriesaremadeatthebeginningofanaccountingperiod.(True/False)答案：False5.Liabilitiesareobligationsofacompanythatmustbesettledinthefuture.(True/False)答案：True6.Theaccountingequationmustalwaysbalance.(True/False)答案：True7.Revenueisrecognizedwhencashisreceived.(True/False)答案：False8.Depreciationistheprocessofallocatingthecostofafixedassetoveritsusefullife.(True/False)答案：True9.Atrialbalanceshowstheequalityofdebitsandcredits.(True/False)答案：True10.Closingentriesareusedtotransferthebalancesoftemporaryaccountstotheretainedearningsaccount.(True/False)答案：True簡答題（每題5分，共4題）1.Whatisthepurposeofthebalancesheet?答案：Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.Itlistsassets,liabilities,andequity,providinginformationaboutwhatthecompanyowns,owes,andtheowners'stake.2.Explaintherevenuerecognitionprinciple.答案：Revenueshouldberecognizedwhenitisearnedandrealizedorrealizable.Thismeanswhengoodsaredeliveredorservicesareperformed,andthere'sreasonableassuranceofcollectingpayment.3.Whatarethedifferencesbetweencurrentandnon-currentassets?答案：Currentassetsareexpectedtobeconvertedtocashorusedupwithinoneyearortheoperatingcycle.Non-currentassetshavealonger-termuse,likeproperty,plant,andequipment,andarenoteasilyconvertibletocashintheshortrun.4.Whyareadjustingentriesnecessary?答案：Adjustingentriesensurethatrevenuesandexpensesarerecognizedinthecorrectaccountingperiod.Theyaccountforitemslikeprepaidexpenses,accruedrevenuesandexpensesthatspanaccountingperiods.討論題（每題5分，共4題）1.Discusstheimportanceoffinancialstatementsfordifferentstakeholders.答案：Forinvestors,financialstatementshelpassessprofitabilityandvalueforinvestmentdecisions.Creditorsusethemtoevaluatecreditworthiness.Managementreliesonthemforperformanceevaluationandstrategicplanning.Taxauthoritiesusethemforpropertaxassessment.2.Howdoesthematchingprincipleimpacttheincomestatement?答案：Thematchingprinciplerequiresexpensestoberecognizedinthesameperiodasrelatedrevenues.Thisgivesamoreaccuratepictureofprofitabilityontheincomestatementbyensuringcostsassociatedwithgeneratingrevenuearereportedtogether.3.Analyzethesignificanceofcashflowstateme