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เทคนิคการอ่านงบการเงินภาษาอังกฤษ

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

The word “Assets” in accounting refers to:

a)

Expenses of the company

b)

Resources owned by the company

c)

Obligations to creditors

d)

Owner’s equity

2.

Which term means “หนี้สิน”?

a)
loan
b)
credit
c)
debt
d)
asset
3.

The word “Depreciation” means:

a)

Increase in asset value

b)

Decrease in asset value over time

c)

Company’s total sales

d)

Payment of dividends

4.

What does “Equity” represent in accounting?

a)

Cash flow from operations

b)

Market value of the company's stock

c)

Company's total liabilities

d)

Assets deducting liabilities

5.

Which term means “สินทรัพย์”?

a)

asset

b)

liability

c)

equity

d)

revenue

6.

What does “Revenue” refer to?

a)

Cash outflows

b)

Money from sales

c)

Money borrowed from banks

d)

Owner’s capital

7.

The English term for “งบกำไรขาดทุน” is:

a)
Balance Sheet
b)
Cash Flow Statement
c)
Income Statement
d)
Equity Statement
8.

Which of the following is an intangible asset?

a)
Trademark
b)

Building

c)

Inventory

d)

Equipment

9.

The term “Accounts Payable” refers to:

a)

เงินสด

b)

เงินกู้ยืมระยะยาว

c)

เจ้าหนี้การค้า

d)

ลูกหนี้การค้า

10.

The opposite of “Accounts Receivable” is:

a)
Accounts Payable
b)
Inventory
c)
Cash Equivalents
d)
Accounts Receivable
11.

The term “Equity” in accounting means

a)

สินทรัพย์

b)

หนี้สิน

c)

ส่วนของผู้ถือหุ้น

d)

กำไร (ขาดทุน)

12.

Which term means “ต้นทุนขาย”?

a)

Net Sales

b)

Gross Profit

c)

Cost of Goods Sold

d)

Net Income

13.

Which of the following is a current asset?

a)

Building

b)

Land

c)

Cash

d)

Equipment

14.

The English term for “งบกระแสเงินสด” is:

a)
income statement
b)

statement of financial position

c)
profit and loss statement
d)
cash flow statement
15.

Which term means “กำไรขั้นต้น”?

a)
Net Profit
b)
Operating Income
c)
Revenue
d)
Gross Profit
16.

A company buys equipment for $1,000 and expects to use it for 5 years.

The annual cost recorded is called:

a)

Revenue

b)

Liability

c)

Dividend

d)

Depreciation

17.

If a business owes suppliers $100, this amount is recorded as:

a)
Inventory
b)
Accounts Payable
c)
Accounts Receivable
d)
Cash
18.

A business has total assets of $1,000 and total liabilities of $400. The Equity is

a)
$1,000
b)
$800
c)
$400
d)
$600
19.

A company buys land for $100. This is recorded as:

a)

Revenue

b)

Expense

c)

Liability

d)

Asset

20.

A company pays $2,000 to shareholders. This payment is called:

a)
dividend
b)
stock buyback
c)
capital gain
d)
interest payment