會計英語考試題及答案

一、單項選擇題（每題2分，共10題）1.Whichofthefollowingisaliability?A.CashB.AccountsReceivableC.AccountsPayableD.Inventory答案：C2.Theaccountingequationis:A.Assets=Liabilities+EquityB.Assets-Liabilities=EquityC.Assets=Liabilities-EquityD.Assets+Equity=Liabilities答案：A3.Depreciationisanexampleof:A.AnassetB.AliabilityC.AnexpenseD.Revenue答案：C4.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofretainedearnings答案：B5.Grossprofitiscalculatedas:A.Sales-CostofGoodsSoldB.Sales+CostofGoodsSoldC.Revenue-ExpensesD.Revenue+Expenses答案：A6.Adebitentrywill:A.IncreaseanassetB.DecreaseanassetC.IncreasealiabilityD.Decreaseequity答案：A7.Theprocessofrecordingtransactionsintheaccountingrecordsiscalled:A.AuditingB.BookkeepingC.TaxationD.Budgeting答案：B8.Whichofthefollowingisnotacurrentasset?A.CashB.AccountsReceivableC.EquipmentD.Inventory答案：C9.Ifacompanyhastotalassetsof$100,000andtotalliabilitiesof$40,000,itsequityis:A.$60,000B.$140,000C.-$60,000D.$40,000答案：A10.Revenueisrecognizedwhen:A.CashisreceivedB.GoodsareshippedC.AcontractissignedD.Anorderisplaced答案：B二、多項選擇題（每題2分，共10題）1.Whichofthefollowingareassets?A.LandB.BuildingsC.AccountsPayableD.Goodwill答案：ABD2.Theelementsoftheincomestatementinclude:A.RevenueB.ExpensesC.AssetsD.Liabilities答案：AB3.Whichofthefollowingstatementsaretrueaboutdouble-entryaccounting?A.Everytransactionhasatleasttwoeffects.B.Debitsmustequalcredits.C.Itisonlyusedforlargecompanies.D.Ithelpsinerrordetection.答案：ABD4.Currentliabilitiesmayinclude:A.AccountsPayableB.Short-termloansC.UnearnedRevenueD.Long-termdebtduewithinoneyear答案：ABCD5.Whichofthefollowingaremethodsofdepreciation?A.Straight-lineB.Declining-balanceC.Units-of-productionD.Sum-of-the-years-digits答案：ABCD6.Financialstatementsareusedby:A.InvestorsB.CreditorsC.ManagementD.Taxauthorities答案：ABCD7.Thecomponentsofequitymayinclude:A.CommonstockB.RetainedearningsC.PreferredstockD.Treasurystock答案：ABCD8.Whichofthefollowingaffectthebalancesheet?A.PurchaseofequipmentB.PaymentofadividendC.SaleofgoodsoncreditD.Depreciationofanasset答案：ABCD9.Anadjustingentrymayberequiredfor:A.AccruedexpensesB.PrepaidexpensesC.UnearnedrevenueD.Depreciation答案：ABCD10.Whichofthefollowingarecharacteristicsofaccountinginformation?A.RelevanceB.ReliabilityC.ComparabilityD.Understandability答案：ABCD三、判斷題（每題2分，共10題）1.Assetsarealwaystangible.(False)2.Theincomestatementshowsthecashinflowsandoutflowsofacompany.(False)3.Acreditentrywillalwaysdecreaseanasset.(True)4.Liabilitiesrepresenttheowner'sclaimonthebusiness.(False)5.Thebalancesheetequationmustalwaysbalance.(True)6.Allrevenuesarerecognizedwhencashisreceived.(False)7.Depreciationisanon-cashexpense.(True)8.Acompany'sretainedearningsarepartofitsequity.(True)9.Bookkeepingandaccountingarethesamething.(False)10.Anincreaseinaliabilitywillalwaysbeaccompaniedbyanincreaseinanassetoradecreaseinequity.(True)四、簡答題（每題5分，共4題）1.Whatisthepurposeofthebalancesheet?答案：Thebalancesheetshowsthefinancialpositionofacompanyataspecificpointintime.Itliststhecompany'sassets,liabilities,andequity,andhelpsusersassessthecompany'sfinancialhealth,solvency,andtheresourcesithasavailable.2.Explaintheconceptofdouble-entryaccounting.答案：Double-entryaccountingisasystemwhereeverytransactionhasatleasttwoeffects.Foreverydebitentry,thereisacorrespondingcreditentry.Debitsmustequalcredits.Ithelpsinaccuratelyrecordingtransactions,maintainingtheaccountingequation,anddetectingerrors.3.Whatiscostofgoodssold?答案：Costofgoodssoldisthedirectcostassociatedwiththeproductionorpurchaseofthegoodsthataresoldbyacompany.Itincludesthecostofrawmaterials,directlabor,andotherdirectlyattributablecosts.4.Howisnetincomecalculated?答案：Netincomeiscalculatedbysubtractingtotalexpensesfromtotalrevenues.Itrepresentsthecompany'sprofitorlossforagivenperiod.五、討論題（每題5分，共4題）1.Discusstheimportanceoffinancialstatementsforinvestors.答案：Financialstatementsarecrucialforinvestors.Theyshowacompany'sfinancialperformance,position,andcashflows.Investorsusethemtoassessprofitability,growthpotential,andrisk.Theyhelpinmakinginvestmentdecisions,likewhethertobuy,hold,orsellshares.2.Whataretheadvantagesanddisadvantagesofusingthestraight-linemethodofdepreciation?答案：Advantages:Simpletocalculate,evenlyspreadsthecostovertheusefullife.Disadvantages:Doesnotaccountfortheasset'sactualusagepatternordeclineinvalue.Maynotaccuratelyreflecttheasset'sconsumption.3.Explainhowaccountsreceivablecanimpactacompany'scashflow.答案：Accountsreceivablerepresentmoneyowedtothecompany.Iftheyarenotcollectedtimely,itcanslowdowncashinflow.Highlevelsmaymeancashistiedup,affectingthecompany'sabilitytopaybillsandinvest,whilepromptcollectionimprovescashflow.4.Whyisitimportantforacompan