會計英語考試試題及答案

會計英語考試試題及答案

一、單項選擇題（每題2分，共10題）1.Whichofthefollowingisaliabilityaccount?A.CashB.AccountsReceivableC.AccountsPayableD.Stockholders'Equity答案：C2.Theaccountingequationis:A.Assets=Liabilities-Stockholders'EquityB.Assets=Liabilities+Stockholders'EquityC.Assets+Liabilities=Stockholders'EquityD.Assets-Stockholders'Equity=Liabilities答案：B3.“Debit”means:A.IncreaseinanassetaccountB.DecreaseinaliabilityaccountC.LeftsideofanaccountD.Alloftheabove答案：D4.Whichfinancialstatementreportsacompany'srevenuesandexpenses?A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofStockholders'Equity答案：B5.Theprocessofrecordingtransactionsinajournaliscalled:A.PostingB.JournalizingC.AdjustingD.Closing答案：B6.Aprepaidexpenseis:A.AnexpensepaidinadvanceB.AliabilityC.ArevenueD.Anasset答案：D7.Depreciationis:A.Theprocessofallocatingthecostofalong-termassetoveritsusefullifeB.AnincreaseinthevalueofanassetC.AliabilityD.Arevenue答案：A8.Whichofthefollowingisnotanaccountingprinciple?A.MatchingprincipleB.ConservatismprincipleC.Going-concernprincipleD.Profit-maximizationprinciple答案：D9.AccountsReceivableisanexampleof:A.CurrentassetB.Non-currentassetC.CurrentliabilityD.Non-currentliability答案：A10.Ifacompanyhastotalassetsof$100,000andtotalliabilitiesof$40,000,itsstockholders'equityis:A.$140,000B.$60,000C.-$60,000D.$100,000答案：B二、多項選擇題（每題2分，共10題）1.Whichofthefollowingarecurrentassets?A.CashB.AccountsReceivableC.InventoryD.LandE.PrepaidInsurance答案：ABCE2.Accountingprinciplesinclude:A.HistoricalcostprincipleB.Full-disclosureprincipleC.MaterialityprincipleD.RelevanceprincipleE.Cost-benefitprinciple答案：ABC3.Thestepsintheaccountingcycleare:A.AnalyzetransactionsB.JournalizetransactionsC.PosttoledgeraccountsD.PreparetrialbalanceE.Preparefinancialstatements答案：ABCDE4.Whichofthefollowingaccountsareincreasedbyadebit?A.AssetsB.LiabilitiesC.ExpensesD.DividendsE.Revenue答案：ACD5.Acompany'sfinancialstatementstypicallyinclude:A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofStockholders'EquityE.StatementofRetainedEarnings答案：ABCD6.Thefollowingaremethodsofdepreciation:A.Straight-linemethodB.Declining-balancemethodC.Units-of-productionmethodD.Sum-of-the-years-digitsmethodE.Double-declining-balancemethod答案：ABCDE7.Whichofthefollowingareliabilityaccounts?A.AccountsPayableB.NotesPayableC.BondsPayableD.UnearnedRevenueE.MortgagePayable答案：ABCDE8.Indouble-entryaccounting:A.EverytransactionaffectsatleasttwoaccountsB.DebitsmustequalcreditsC.Assets=Liabilities+Stockholders'EquityD.TherearealwaystwodebitsandtwocreditsineachtransactionE.Theaccountingequationmustalwaysbeinbalance答案：ABE9.Adjustingentriesaremadefor:A.PrepaidexpensesB.UnearnedrevenuesC.AccruedexpensesD.AccruedrevenuesE.Depreciation答案：ABCDE10.Thestatementofcashflowsclassifiescashflowsinto:A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Non-cashactivitiesE.Revenueactivities答案：ABC三、判斷題（每題2分，共10題）1.Assetsareresourcesownedbyacompanythathavefutureeconomicbenefits.(True)2.Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.(True)3.Revenueisrecognizedwhencashisreceived.(False)4.Liabilitiesarealwaysbadforacompany.(False)5.Atrialbalanceprovesthatalltransactionshavebeenrecordedcorrectly.(False)6.Depreciationexpensereducesthebookvalueofanasset.(True)7.AccountsReceivableisaliabilityaccount.(False)8.Theincomestatementisalsocalledtheprofitandlossstatement.(True)9.Whenacompanypaysdividends,itreducesitsstockholders'equity.(True)10.Alladjustingentriesinvolvecash.(False)四、簡答題（每題5分，共4題）1.Brieflyexplaintheaccountingequation.答案：TheaccountingequationisAssets=Liabilities+Stockholders'Equity.Assetsareresourcesownedbyacompany.Liabilitiesarethecompany'sobligations.Stockholders'equityrepresentstheowners'claimonthecompany'sassets,whichisthedifferencebetweenassetsandliabilities.2.Whatisthepurposeoffinancialstatements?答案：Thepurposeoffinancialstatementsistoprovideinformationaboutacompany'sfinancialposition,performance,andcashflows.Theyareusedbyinvestors,creditors,management,andotherstakeholderstomakedecisions.3.Explaintheconceptofaccrualaccounting.答案：Accrualaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofwhencashisreceivedorpaid.Itprovidesamoreaccuratepictureofacompany'sfinancialperformanceoveraperiod.4.Whatarethemaintypesofadjustingentries?答案：Themaintypesareprepaidexpenses,unearnedrevenues,accruedexpenses,accruedrevenuesanddepreciation.五、討論題（每題5分，共4題）1.Discusstheimportanceofinternalcontrolinaccounting.答案：Internalcontrolisimportantinaccountingasithelpssafeguardassets,ensureaccuratefinancialreporting,promoteoperationalefficiency,andcomplywithlawsandregulations.2.Howdoesdepreciationaffectacompany'sfinancialstatements?答案：Depreciationreducesthevalueofassetsonthebalancesheet.Italsoincreasesexpensesontheincomestatement,whichinturnreducesnetincome.3.Explaintheroleoftheauditorintheaccountingprocess.答案：Theauditorexaminesacompany'sfinancialstatementsandaccountingrecordstoensurethe