会计与财务管理专业英语答案2023

第三章测试

1.Which of the following statements about normal account balances is false? （ ）
A:The normal account balance for a liability is a credit balance.
B:The normal account balance for an expense account is a debit balance.
C:The normal account balance for a revenue account is a debit balance.
D:The normal account balance for an asset account is a debit balance.

答案:C
2.What is the impact of debit entries? （ ）
A:All of these are true.
B:Increase expenses.
C:Increase assets.
D:Decrease liabilities.
3.The initial book for recording all transactions is known as .（ ）
A:worksheet
B:ledger
C:trial balance
D:journal
4.The process of transferring information from journal to the ledger is known as . （ ）
A:preparing a trial balance
B:journalizing
C:posting
D:preparing financial statements
5.The process of recording transactions in the journal is termed .（ ）
A:adjustment
B:posting
C:journalizing
D:reversing