2025年注冊會計師考試題英語

一、單項選擇題（每題2分，共10題，20分）1.Whichofthefollowingisanexampleofacurrentliability?A.BondspayableB.Long-termbankloanC.AccountspayableD.PreferredstockAnswer:C2.Theaccountingequationisexpressedas:A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=RevenueAnswer:A3.Depreciationismainlyusedto:A.AllocatethecostofafixedassetoveritsusefullifeB.IncreasethevalueofafixedassetC.RecordthemarketvalueofafixedassetD.MeasurethereplacementcostofafixedassetAnswer:A4.Whenacompanyreceivescashfromcustomersinadvanceforservicestobeprovidedlater,itrecords:A.AdebittoServiceRevenueandacredittoCashB.AdebittoCashandacredittoUnearnedServiceRevenueC.AdebittoCashandacredittoServiceRevenueD.AdebittoUnearnedServiceRevenueandacredittoCashAnswer:B5.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?A.IncomestatementB.StatementofcashflowsC.BalancesheetD.StatementofretainedearningsAnswer:C6.Theinventorycostingmethodthatassumesthefirstunitspurchasedarethefirstunitssoldis:A.LIFO(Last-In,First-Out)B.FIFO(First-In,First-Out)C.WeightedaveragecostmethodD.SpecificidentificationmethodAnswer:B7.Whichofthefollowingisnotanoperatingactivityinthestatementofcashflows?A.CashreceivedfromcustomersB.CashpaidforinventoryC.CashpaidfordividendsD.CashpaidforsalariesAnswer:C8.Goodwillis:A.RecordedwhenacompanypurchasesanothercompanyatapricehigherthanthefairvalueofitsnetassetsB.AmortizedoverafixedperiodoftimeC.AcurrentassetD.AlwaysrecordedatitsmarketvalueAnswer:A9.Thedebt-to-equityratioiscalculatedas:A.Totalliabilities/TotalequityB.Totalassets/TotalliabilitiesC.Totalequity/TotalliabilitiesD.Currentliabilities/CurrentassetsAnswer:A10.Acompany'snetincomefortheyearis$100,000.Ithas50,000sharesofcommonstockoutstanding.Whatistheearningspershare?A.$1B.$2C.$3D.$4Answer:B二、多項選擇題（每題2分，共10題，20分）1.Whichofthefollowingarecomponentsofstockholders'equity?A.CommonstockB.RetainedearningsC.TreasurystockD.BondspayableAnswer:ABC2.Whichofthefollowingtransactionswouldincreaseacompany'sassets?A.BorrowingmoneyfromabankB.SellinginventoryoncreditC.PayingoffaccountspayableD.BuyingequipmentforcashAnswer:ABD3.Thefollowingmethodscanbeusedtovalueinventory:A.FIFOB.LIFOC.WeightedaveragecostD.Lower-of-cost-or-marketAnswer:ABCD4.Whichofthefollowingarenon-currentassets?A.LandB.AccountsreceivableC.PatentsD.PrepaidexpensesAnswer:AC5.Inthestatementofcashflows,cashflowsfrominvestingactivitiesinclude:A.CashreceivedfromthesaleofequipmentB.CashpaidtopurchaseabuildingC.CashreceivedfromissuingbondsD.CashpaidfordividendsAnswer:AB6.Whichofthefollowingarefinancialratiosusedtomeasureacompany'sliquidity?A.CurrentratioB.QuickratioC.Debt-to-equityratioD.ReturnonassetsAnswer:AB7.Whichofthefollowingaccountsareclosedattheendofanaccountingperiod?A.RevenueaccountsB.ExpenseaccountsC.DividendaccountsD.AssetaccountsAnswer:ABC8.Whichofthefollowingeventswouldaffectacompany'snetincome?A.SellinggoodsataprofitB.PayinginterestonaloanC.ReceivingacashdonationD.DepreciatingafixedassetAnswer:ABD9.Whichofthefollowingarecharacteristicsofacorporation?A.LimitedliabilityforshareholdersB.SeparatelegalentityC.ContinuityofexistenceD.EasiertoraisecapitalAnswer:ABCD10.Whichofthefollowingstatementsaboutdepreciationmethodsarecorrect?A.Straight-linedepreciationresultsinequaldepreciationexpenseeachperiodB.Double-declining-balancemethoddepreciatesassetsmorequicklyintheearlyyearsC.Units-of-productionmethodbasesdepreciationontheasset'susageD.Depreciationmethodsdonotaffectacompany'snetincomeAnswer:ABC三、判斷題（每題2分，共10題，20分）1.Acompany'saccountspayableisanasset.(False)2.Theincomestatementreportsthefinancialresultsofacompanyoveraperiodoftime.(True)3.WhenacompanyusestheLIFOinventorycostingmethodduringaperiodofrisingprices,costofgoodssoldwillbelowerthanwhenusingFIFO.(False)4.Dividendspaidareanoperatingactivityinthestatementofcashflows.(False)5.Acompany'sbookvaluepershareisalwaysequaltoitsmarketvaluepershare.(False)6.Prepaidexpensesarecurrentliabilities.(False)7.Theaccrualbasisofaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred.(True)8.Goodwillisamortizedoveritsusefullife.(False)9.Acompanywithahighdebt-to-equityratioisgenerallyconsideredlessrisky.(False)10.Closingentriesaremadetotransferthebalancesoftemporaryaccountstotheretainedearningsaccount.(True)四、簡答題（每題5分，共4題，20分）1.Explainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.Answer:Cashbasisrecordstransactionswhencashisreceivedorpaid.Accrualbasisrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.Accrualgivesamoreaccuratepictureofacompany'sfinancialperformanceovertimeasitmatchesrevenuesandexpensestotheperiodtheyrelateto.2.Whatistheimportanceofthestatementofcashflows?Answer:Itshowsthesourcesandusesofcashduringaperiod.Helpsusersassessacompany'sabilitytogeneratecash,meetitsobligations,andfunditsoperationsandinvestments.Distinguishesbetweenoperating,investing,andfinancingcashflowsforbetterfinancialanalysis.3.Brieflydescribetheconceptofinventoryturnoverratio.Answer:Inventoryturnoverratio=Costofgoodssold/Averageinventory.Itmeasureshowmanytimesacompanysellsandreplacesitsinventoryduringaperiod.Ahigherratiogenerallyindicatesefficientinventorymanagement,whilealowratiomayimplyoverstockingorslow-movinginventory.4.Whatareadjustingentriesandwhyaretheynecessary?Answer:Adjustingentriesaremadeattheendofanaccountingperiodtoupdateaccounts.They'renecessarytoensurerevenuesandexpensesarerecognizedinthecorrectperiodaccordingtotheaccrualbasisofaccounting,andtopresentaccuratefinancialstatements.五、討論題（每題5分，共4題，20分）1.Discusstheimpactofinflationonacompany'sfinancialstatementswhenusingdifferentinventorycostingmethods(FIFO,LIFO,weightedaverage).Answer:Duringinflation,FIFOreportslowercostofgoodssoldandhigherinventoryvalue,increasingnetincome.LIFOshowshighercostofgoodssoldandlowerinventoryvalue,reducingnetincome.Weightedaverageliesin-between.Thesedifferencesaffectprofitabilityratiosandtaxliabilities,withLIFOoftenreducingtaxesininflationaryperiods.2.Howdoesacompany'schoiceofdepreciationmethodaffectitsfinancialstatementsanddecision-makingbystakeholders?Answer:Differentmethods(straight-line,double-declining-balance,etc.)resultindifferentdepreciationexpensesovertime.Thisimpactsnetincome,assets,andequityonfinancialstatements.Stakeholderslikeinvestorsmayviewacompany'sprofitabilityandassetvaluedifferentlydependingonthemethod.Forexample,acceleratedmethodsmayshowlowerearly-yearprofitsbutmoreaccurateassetvaluedecline.3.Discussthesignificanceoffinancialratiosinanalyzingacompany'sperformanceandfinancialposition.Answer:Financi