2025年英語聽說讀寫專項能力測試試卷（會計學英語版）考試時間：______分鐘總分：______分姓名：______一、聽力理解要求：仔細聆聽錄音，根據(jù)所聽內(nèi)容回答問題。1.Listentothefollowingdialogueandchoosethebestanswerforeachquestion.A.Whatistherelationshipbetweenthetwospeakers?a)Colleaguesb)Friendsc)Motherandsond)FatheranddaughterB.Whatisthemaintopicofthedialogue?a)Buyinganewcarb)Planningavacationc)Discussingabusinessproposald)Makingadoctor'sappointmentC.Whatdoesthemansuggesttheydo?a)Takeatrainb)Driveacarc)Takeabusd)WalkD.Howdoesthewomanrespondtotheman'ssuggestion?a)Sheagreesb)Shedisagreesc)Shedoesn'tcared)SheneedsmoreinformationE.Whatisthereasonforthewoman'shesitation?a)Shedoesn'tlikedrivingb)Sheisafraidoftrafficc)Shedoesn'thaveadriver'slicensed)ShehasabusyscheduleF.Howdoesthemanreassurethewoman?a)Heofferstodriveb)Hesuggeststheytakeataxic)Hetellshernottoworryd)HeofferstofindanothersolutionG.Whatisthefinaldecisionmadebythetwospeakers?a)Theydecidetotakeatrainb)Theydecidetodriveacarc)Theydecidetotakeabusd)TheydecidetowalkH.Whatisthetoneofthedialogue?a)Seriousb)Casualc)Formald)AngryI.Whatisthemainpurposeofthedialogue?a)Toprovideinformationb)Topersuadesomeonec)Toentertaind)Tonegotiate二、閱讀理解要求：仔細閱讀文章，根據(jù)文章內(nèi)容回答問題。1.Readthefollowingpassageandanswerthequestions.Accountingistheprocessofrecording,classifying,summarizing,andinterpretingfinancialtransactionsandevents.Itplaysacrucialroleinbusinesses,organizations,andgovernments.Theprimarygoalofaccountingistoprovidefinancialinformationtostakeholders,includinginvestors,creditors,andmanagement,tohelpthemmakeinformeddecisions.2.Choosethebestanswerforeachquestion.A.Whatisthemainpurposeofaccounting?a)Torecordfinancialtransactionsb)Toclassifyfinancialtransactionsc)Tosummarizefinancialtransactionsd)TointerpretfinancialtransactionsB.Whatistheprimaryroleofaccountinginbusinesses?a)Toprovidefinancialinformationtostakeholdersb)Tomanagefinancialresourcesc)Tocontrolcostsd)ToplanandbudgetC.Whoarethemainstakeholdersofaccounting?a)Employeesb)Customersc)Investorsandcreditorsd)ManagementD.Whatisthedifferencebetweenfinancialaccountingandmanagementaccounting?a)Financialaccountingfocusesonexternalusers,whilemanagementaccountingfocusesoninternalusers.b)Financialaccountingfocusesonhistoricalinformation,whilemanagementaccountingfocusesonfutureinformation.c)Financialaccountingfocusesonprofitability,whilemanagementaccountingfocusesonefficiency.d)Financialaccountingfocusesonliquidity,whilemanagementaccountingfocusesonsolvency.E.Whatarethemainstepsintheaccountingprocess?a)Recording,classifying,summarizing,andinterpretingb)Summarizing,interpreting,recording,andclassifyingc)Interpreting,classifying,summarizing,andrecordingd)Recording,interpreting,classifying,andsummarizingF.Whatistheroleofaccountinginthefinancialstatements?a)Toprovideaclearandaccuratepictureofacompany'sfinancialpositionb)Tohelpstakeholdersmakeinformeddecisionsc)Toensurecompliancewithtaxlawsandregulationsd)ToprovideadetailedrecordofallfinancialtransactionsG.Whatistheimportanceofaccountingineconomicdevelopment?a)Ithelpsbusinessesgrowandexpandb)Itpromotestransparencyandaccountabilityc)Itfacilitatestheflowofcapitalandinvestmentd)AlloftheaboveH.Whatarethemainchallengesfacedbyaccountants?a)Keepingupwithchangingtaxlawsandregulationsb)Ensuringtheaccuracyandreliabilityoffinancialinformationc)Communicatingeffectivelywithstakeholdersd)AlloftheaboveI.Whatisthefutureofaccounting?a)Itwillbecomemoreautomatedanddigitalizedb)Itwillfocusmoreondataanalysisandtechnologyc)Itwillcontinuetoplayacrucialroleinbusinessesandorganizationsd)Alloftheabove四、完形填空要求：根據(jù)文章內(nèi)容，選擇最佳答案填入空格。Itwasacoldwinterevening,andthestreetswere__________withsnow.Sarahdecidedtogofora__________walktoclearhermind.She__________hercoattightlyandstartedwalking.Asshewalked,she__________thesoundofherfootsteps__________thesnow.The__________airwascrispandrefreshing.Suddenly,she__________afamiliarface.Itwasher__________friend,John,who__________toher.They__________forawhileandthendecidedto__________toanearbycafétocatchup.1.A.covered2.A.short3.A.Puton4.A.heard5.A.sinking6.A.cold7.A.saw8.A.old9.A.approached10.A.talked11.A.go五、單項選擇要求：從每個選項中選擇最佳答案。12.The__________ofthecompanyisimproving,whichisgoodnewsforinvestors.a)earningsb)revenuec)expensesd)assets13.__________arethepeoplewhoprovidefundstoabusinessinexchangeforownership.a)Creditorsb)Investorsc)Customersd)Employees14.__________accountingfocusesonthepreparationoffinancialstatementsforexternalusers.a)Costb)Managerialc)Financiald)Tax15.The__________ofacompanyisitsabilitytopayoffitsdebtsandcontinueoperating.a)Liquidityb)Solvencyc)Profitabilityd)Efficiency16.__________arethedocumentsthatprovideevidenceoffinancialtransactions.a)Financialstatementsb)Journalsc)Ledgersd)Balancesheets17.__________istheprocessofrecordingfinancialtransactionsinajournal.a)Postingb)Closingc)Recordingd)Auditing18.__________istheprocessofanalyzingfinancialdatatomakebusinessdecisions.a)Budgetingb)Forecastingc)Accountingd)Financialplanning19.__________istheamountofmoneyacompanyhasavailabletomeetitsshort-termobligations.a)Netincomeb)Networthc)Currentassetsd)Currentliabilities20.__________istheprocessofverifyingtheaccuracyoffinancialrecords.a)Auditingb)Budgetingc)Forecastingd)Financialplanning六、翻譯要求：將下列句子翻譯成英語。21.Thecompany'sfinancialstatementsarepreparedinaccordancewithinternationalaccountingstandards.22.Theaccountantmustensurethatallfinancialtransactionsarerecordedaccuratelyandtimely.23.Themanagementofthecompanyreliesonfinancialreportstomakestrategicdecisions.24.Theauditcommitteeisresponsibleforoverseeingthefinancialreportingprocess.25.Understandingfinancialratiosisessentialforassessingthefinancialhealthofacompany.本次試卷答案如下：一、聽力理解1.a)Colleagues解析：對話中兩人討論的是工作相關的安排，表明他們是同事關系。2.c)Discussingabusinessproposal解析：對話內(nèi)容主要圍繞一個商業(yè)提案展開討論。3.b)Driveacar解析：男士建議開車去，這是他的建議。4.b)Shedisagrees解析：女士對男士的建議表示不同意。5.c)Shedoesn'thaveadriver'slicense解析：女士解釋她猶豫的原因是她沒有駕照。6.a)Heofferstodrive解析：男士為了安慰女士，提出自己開車。7.b)Theydecidetodriveacar解析：最終兩人決定開車去。8.b)Casual解析：對話的語氣比較輕松，屬于非正式場合。9.a)Toprovideinformation解析：對話的主要目的是提供信息。二、閱讀理解1.a)Torecordfinancialtransactions解析：會計的主要目的是記錄財務交易。2.a)Toprovidefinancialinformationtostakeholders解析：會計在業(yè)務中的主要角色是為利益相關者提供財務信息。3.c)Investorsandcreditors解析：會計的主要利益相關者是投資者和債權人。4.a)Financialaccounting解析：財務會計主要關注外部用戶。5.a)Recording,classifying,summarizing,andinterpreting解析：會計過程的主要步驟是記錄、分類、匯總和解釋。6.a)Toprovideaclearandaccuratepictureofacompany'sfinancialposition解析：會計在財務報表中的作用是提供公司財務狀況的清晰和準確畫面。7.d)Alloftheabove解析：會計在經(jīng)濟發(fā)展中扮演的角色包括促進業(yè)務增長、提高透明度和促進資本流動。8.d)Alloftheabove解析：會計師面臨的挑戰(zhàn)包括應對變化的稅法、確保財務信息的準確性和與利益相關者有效溝通。三、完形填空1.A.covered解析：街道被雪覆蓋了。2.A.short解析：薩拉決定去進行一次短途散步。3.A.Puton解析：薩拉緊緊地穿上她的外套。4.A.heard解析：她聽到了她的腳步在雪中下沉的聲音。5.A.sinking解析：腳步聲在雪中下沉。6.A.cold解析：寒冷的空氣清新宜人。7.A.saw解析：她突然看到了一個熟悉的面孔。8.A.old解析：那是她老朋友約翰。9.A.approached解析：約翰向她走來。10.A.talked解析：他們交談了一會兒。11.A.go解析：然后他們決定去附近的咖啡館聊天。四、單項選擇12.a)earnings解析：公司的收益正在改善，這對投資者來說是好消息。13.b)Investors解析：投資者是提供資金以換取所