2025年英語初級會計考試題型

一、單項選擇題（每題2分，共10題）1.Theaccountingequationis()A.Assets=Liabilities+Owner'sEquityB.Assets=Liabilities-Owner'sEquityC.Assets=Liabilities×Owner'sEquityD.Assets=Liabilities÷Owner'sEquity2.Whichofthefollowingisacurrentasset?()A.LandB.BuildingC.InventoryD.Equipment3.Thejournalentrytorecordthepurchaseofequipmentonaccountis()A.DebitEquipment;CreditCashB.DebitEquipment;CreditAccountsPayableC.DebitAccountsPayable;CreditEquipmentD.DebitCash;CreditEquipment4.Depreciationistheprocessof()A.ValuinganassetatitsmarketvalueB.AllocatingthecostofanassetoveritsusefullifeC.IncreasingthevalueofanassetD.Reducingtheliabilityrelatedtoanasset5.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?()A.IncomeStatementB.StatementofCashFlowsC.BalanceSheetD.StatementofRetainedEarnings6.Thenormalbalanceofanassetaccountis()A.DebitB.CreditC.EitherdebitorcreditD.Nobalance7.Revenueisrecognizedwhen()A.CashisreceivedB.TheworkiscompletedortheserviceisperformedC.AnorderisplacedD.Thecontractissigned8.Whichofthefollowingisanexpense?()A.AccountsReceivableB.PrepaidRentC.SalariesExpenseD.NotesPayable9.Theclosingentriesaremadetotransferthebalancesof()totheRetainedEarningsaccount.A.AssetaccountsB.LiabilityaccountsC.RevenueandexpenseaccountsD.Equityaccounts10.Thetrialbalanceisusedto()A.ProvetheequalityofdebitandcreditbalancesintheledgeraccountsB.PreparefinancialstatementsC.RecordtransactionsD.Analyzebusinesstransactions二、多項選擇題（每題2分，共10題）1.Whichofthefollowingaretypesoffinancialstatements?()A.IncomeStatementB.BalanceSheetC.StatementofCashFlowsD.StatementofStockholders'Equity2.Currentliabilitiesinclude()A.AccountsPayableB.NotesPayable(duewithinoneyear)C.Long-termDebtD.UnearnedRevenue3.Accountingprinciplesinclude()A.AccrualbasisaccountingB.MatchingprincipleC.CostprincipleD.Conservatismprinciple4.Whichofthefollowingareassetaccounts?()A.CashB.AccountsReceivableC.SuppliesD.CommonStock5.Theadjustingentriesaremadefor()A.AccruedrevenuesB.AccruedexpensesC.PrepaidexpensesD.Unearnedrevenues6.Whichofthefollowingaremethodsofinventorycosting?()A.FIFO(First-In,First-Out)B.LIFO(Last-In,First-Out)C.WeightedAverageCostD.SpecificIdentification7.Long-termassetsinclude()A.LandB.BuildingsC.VehiclesD.Trademarks8.Revenuerecognitioncriteriainclude()A.PersuasiveevidenceofanarrangementexistsB.DeliveryhasoccurredorserviceshavebeenrenderedC.Theseller'spricetothebuyerisfixedordeterminableD.Collectibilityisreasonablyassured9.Whichofthefollowingarecomponentsofstockholders'equity?()A.CommonStockB.RetainedEarningsC.TreasuryStockD.PreferredStock10.Thestatementofcashflowshasthefollowingsections()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Non-cashinvestingandfinancingactivities三、判斷題（每題2分，共10題）1.Theaccountingequationmustalwaysremaininbalance.()2.Adebitentryalwaysincreasesanaccountbalance.()3.Depreciationexpenseisanon-cashexpense.()4.Revenueisalwaysrecognizedwhencashisreceived.()5.Thebalancesheetshowstheresultsofoperationsforaperiodoftime.()6.Prepaidexpensesareconsideredliabilities.()7.Closingentriesaremadeattheendofeachaccountingperiod.()8.FIFOresultsinahighercostofgoodssoldduringinflationcomparedtoLIFO.()9.Thetrialbalanceshowsthenetincomeofacompany.()10.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaid.()四、簡答題（每題5分，共4題）1.Whatisthedifferencebetweenaccrualbasisaccountingandcashbasisaccounting?Answer:Accrualbasisrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.Cashbasisrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.2.Listthreetypesofadjustingentriesandgiveabriefexampleforeach.Answer:Accruedrevenues(e.g.,unbilledservicesprovided).Accruedexpenses(e.g.,unpaidsalariesatmonth-end).Prepaidexpensesadjustment(e.g.,amortizingprepaidinsuranceoveritsperiodofuse).3.Explainthepurposeofclosingentries.Answer:Closingentriestransferthebalancesoftemporaryaccounts(revenues,expenses,dividends)totheRetainedEarningsaccount.ThisresetstemporaryaccountsforthenextperiodandupdatestheRetainedEarningsbalance.4.Whatisthesignificanceoftheaccountingequation?Answer:Theaccountingequation(Assets=Liabilities+Owner'sEquity)showstherelationshipbetweenacompany'sresourcesandclaimsagainstthoseresources.Itmustalwaysbalance,ensuringaccurateaccountingrecords.五、討論題（每題5分，共4題）1.Discusstheimpactofinventorycostingmethods(FIFO,LIFO)onfinancialstatementsduringperiodsofinflation.Answer:Duringinflation,FIFOgivesalowercostofgoodssold,higherinventoryvalue,andhighernetincome.LIFOresultsinahighercostofgoodssold,lowerinventoryvalue,andlowernetincome.Thisaffectsprofitabilityratiosandtaxliabilities.2.Howdoesthestatementofcashflowscomplementtheincomestatementandbalancesheet?Answer:Theincomestatementshowsprofitability,thebalancesheetshowsfinancialposition.Thestatementofcashflowsshowscashinflowsandoutflows,explaininghowthecompanygeneratesandusescash,bridgingthegapbetweentheothertwostatements.3.Whyisthematchingprincipleimportantinaccounting?Answer:Thematchingprinciplerequiresexpensestobematchedwiththerevenuestheyhelpgenerate.T