请教各位高手,有关会计英语的题目.谢谢.

来源：百度知道 编辑：UC知道 时间：2024/05/26 02:25:34
Select the best answer for each of the following questions or uncompleted sentences.

1.Please select the items which do not belong to the Balance Sheet?
A) Long-term investment
B) Accounts receivable
C) Income tax expense
D) Retained earnings

2.In general, which is the basis of preparing a Balance Sheet?
A) Assets = Liabilities + Owners’ Equity.
B) Assets – Liabilities = Owners’ Equity.
C) Profits = Revenue – Expenses
D) Revenues = Profit- Expenses

3.The major elements of the income statement are ______________.
A) revenue, cost of goods sold, selling expenses, and general expense
B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects.
C) revenues, expenses, gains and losses.
D) all of these.

4.The statement of cash flows classifies cash receipts and cash payments by the following activities: __________.
A) opera

1.C 2.A 3.A 4.B 5.D 6.D 7.A 8.B 9.B 10.E 11.C 12.B 13.B 14.D

详细解答如下：
1.Please select the items which do not belong to the Balance Sheet?
A) Long-term investment （长期投资）
B) Accounts receivable （应收账款）
C) Income tax expense （所得税费用）
D) Retained earnings （留存收益）

2.In general, which is the basis of preparing a Balance Sheet? （编制资产负债表的基础）
A) Assets = Liabilities + Owners’ Equity. （资产=负债+所有者权益）
B) Assets – Liabilities = Owners’ Equity.
C) Profits = Revenue – Expenses
D) Revenues = Profit- Expenses

3.The major elements of the income statement are ______________. （利润表的主要项目）
A) revenue, cost of goods sold, selling expenses, and general expense
B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects.
C) revenues, expenses, gains and losses.
D) all of these.

4.The statement of cash flows classifies cash receipts an