很抱歉，我误解了您的意思。以下是一份可能的初级会计考试试卷，仅供参考：
Part 1: Multiple Choice Questions (40 points)
1. Which of the following is not an asset?
A. Cash
B. Accounts Receivable
C. Inventory
D. Accounts Payable
2. Which of the following is not a liability?
A. Accounts Payable
B. Notes Payable
C. Common Stock
D. Accrued Expenses
3. Which of the following is not an expense?
A. Rent Expense
B. Salaries Expense
C. Depreciation Expense
D. Accounts Receivable
4. Which of the following is not a revenue?
A. Sales Revenue
B. Interest Revenue
C. Rent Revenue
D. Accounts Payable
5. Which of the following is not a financial statement?
A. Balance Sheet
B. Income Statement
C. Statement of Cash Flows
D. Statement of Retained Earnings
6. Which of the following is not a current asset?
A. Cash
B. Accounts Receivable
C. Prepaid Rent
D. Land
7. Which of the following is not a long-term liability?
A. Notes Payable
B. Bonds Payable
C. Accounts Payable
D. Mortgage Payable
8. Which of the following is not a contra account?
A. Accumulated Depreciation
B. Allowance for Doubtful Accounts
C. Prepaid Rent
D. Discount on Bonds Payable
9. Which of the following is not a closing entry?
A. Close Revenue Accounts
B. Close Expense Accounts
C. Close Dividend Accounts
D. Close Asset Accounts
10. Which of the following is not a characteristic of a corporation?
A. Limited Liability
B. Separate Legal Entity
C. Unlimited Life
D. Simple to Form
Part 2: Short Answer Questions (60 points)
1. Define the accounting equation and provide an example.
2. Explain the difference between a debit and a credit.
3. What is the purpose of adjusting entries and provide an example.
4. What is the difference between a perpetual inventory system and a periodic inventory system?
5. What is the purpose of the statement of cash flows and what are the three sections of the statement of cash flows?
6. What is the difference between a current asset and a long-term asset?
7. What is the difference between a current liability and a long-term liability?
8. What is the purpose of the closing process and provide an example of a closing entry.
9. What is the difference between common stock and retained earnings?
10. What is the purpose of the statement of retained earnings and how is it related to the income statement and the balance sheet?
Part 3: Problem Solving (100 points)
1.
关注官方微信
关注官方微博
