會(huì)計(jì)英語筆試題目及答案

一、單項(xiàng)選擇題（每題2分，共20分）1.Theaccountingequationisexpressedas().A.Assets=Liabilities+Owner'sEquityB.Assets=Liabilities-Owner'sEquityC.Assets+Liabilities=Owner'sEquityD.Assets-Liabilities=Revenue答案：A2.Whichofthefollowingisacurrentasset?()A.LandB.EquipmentC.AccountsReceivableD.Long-termInvestment答案：C3.Theprocessofrecordingbusinesstransactionsinthejournaliscalled().A.PostingB.JournalizingC.AdjustingD.Closing答案：B4.Debitsareusedtorecord().A.IncreasesinliabilitiesB.IncreasesinassetsC.DecreasesinassetsD.Increasesinowner'sequity答案：B5.Acompanypaid$500forutilities.Thejournalentrywouldbe().A.DebitUtilitiesExpense$500,CreditCash$500B.DebitCash$500,CreditUtilitiesExpense$500C.DebitUtilitiesExpense$500,CreditAccountsPayable$500D.DebitAccountsPayable$500,CreditUtilitiesExpense$500答案：A6.Thenormalbalanceofanassetaccountis().A.AdebitbalanceB.AcreditbalanceC.EitheradebitoracreditbalanceD.Zero答案：A7.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificdate?()A.IncomeStatementB.StatementofCashFlowsC.BalanceSheetD.StatementofRetainedEarnings答案：C8.Revenueisrecognizedwhen().A.CashisreceivedB.TheserviceisperformedorthegoodsaresoldC.AnorderisplacedD.Thecontractissigned答案：B9.Depreciationistheprocessof().A.ValuinganassetatitsfairmarketvalueB.AllocatingthecostofanassetoveritsusefullifeC.IncreasingthevalueofanassetD.Writingoffanassetimmediately答案：B10.Thetrialbalanceispreparedto().A.ProvetheequalityofdebitandcreditbalancesB.CalculatenetincomeC.PreparefinancialstatementsD.Recordadjustingentries答案：A二、多項(xiàng)選擇題（每題2分，共20分）1.Whichofthefollowingarefinancialstatements?()A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofStockholders'Equity答案：ABCD2.Currentliabilitiesinclude().A.AccountsPayableB.NotesPayable(duewithinoneyear)C.SalariesPayableD.BondsPayable答案：ABC3.Theaccountingcycleincludesthefollowingsteps().A.AnalyzingtransactionsB.JournalizingtransactionsC.PostingtotheledgerD.Preparingfinancialstatements答案：ABCD4.Whichofthefollowingaccountshaveanormalcreditbalance?()A.AccountsPayableB.Owner'sCapitalC.RevenueD.AccumulatedDepreciation答案：ABCD5.Adjustingentriesaremadeto().A.UpdatetheaccountsattheendofanaccountingperiodB.RecordaccruedrevenuesandexpensesC.AllocateprepaidexpensesD.Adjustunearnedrevenues答案：ABCD6.Cashequivalentsinclude().A.TreasurybillsB.CommercialpaperC.MoneymarketfundsD.AccountsReceivable答案：ABC7.Theelementsoftheincomestatementare().A.RevenueB.ExpensesC.GainsD.Losses答案：ABCD8.Whichofthefollowingmethodscanbeusedtocalculatedepreciation?()A.Straight-linemethodB.Declining-balancemethodC.Units-of-productionmethodD.First-in,First-outmethod答案：ABC9.Contra-assetaccountsinclude().A.AllowanceforDoubtfulAccountsB.AccumulatedDepreciationC.DiscountonBondsPayableD.PremiumonBondsPayable答案：AB10.Closingentriesareusedtotransferthebalancesof()totheRetainedEarningsaccount.A.RevenueaccountsB.ExpenseaccountsC.DividendaccountsD.Assetaccounts答案：ABC三、判斷題（每題2分，共20分）1.Theaccountingequationmustalwaysremaininbalance.()答案：對2.Adebitentryalwaysincreasesanaccountbalance.()答案：錯(cuò)3.Theincomestatementshowsthefinancialpositionofacompanyoveraperiodoftime.()答案：錯(cuò)4.Prepaidexpensesareconsideredcurrentassets.()答案：對5.Adjustingentriesareonlymadeattheendofthefiscalyear.()答案：錯(cuò)6.Thenormalbalanceofaliabilityaccountisadebitbalance.()答案：錯(cuò)7.Cashbasisaccountingrecordsrevenueswhenearnedandexpenseswhenincurred.()答案：錯(cuò)8.Depreciationexpenseisanon-cashexpense.()答案：對9.Thetrialbalanceisthesameasthebalancesheet.()答案：錯(cuò)10.Closingentriesaremadetozerooutthebalancesofpermanentaccounts.()答案：錯(cuò)四、簡答題（每題5分，共20分）1.Whatisthedifferencebetweencashbasisaccountingandaccrualbasisaccounting?Answer:Cashbasisrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.Thismeansaccrualgivesamoreaccuratepictureofacompany'sfinancialperformanceovertime.2.Explainthepurposeofadjustingentries.Answer:Adjustingentriesaremadeattheendofanaccountingperiod.Theirpurposeistoupdateaccounts,recognizerevenuesandexpensesthathaveoccurredbutnotbeenrecorded,andensurefinancialstatementsaccuratelyreflectthecompany'sfinancialpositionandperformance.3.Whatarethemaincomponentsofthebalancesheet?Answer:Thebalancesheethasthreemaincomponents:assets(resourcesownedbythecompany),liabilities(obligationsofthecompany),andowner'sequity(theowner'sclaimontheassets,calculatedasAssets-Liabilities).4.Describethestraight-linedepreciationmethod.Answer:Thestraight-linedepreciationmethodevenlyallocatesthecostofanassetoveritsusefullife.Theformulais(Cost-SalvageValue)/UsefulLife.Itgivesaconstantdepreciationexpenseeachperiod,makingitsimpletocalculateandapply.五、討論題（每題5分，共20分）1.Discusstheimportanceoffinancialstatementsfordifferentstakeholders.Answer:Forinvestors,financialstatementshelpassessacompany'sprofitabilityandgrowthpotentialforinvestmentdecisions.Creditorsusethemtoevaluatecreditworthiness.Managementreliesonthemforinternaldecision-making,likeresourceallocation.Regulatorsensurecompliance.Overall,theyprovidecrucialinformationfordifferentgroupstomakeinformedchoices.2.Howdoesthechoiceofinventorycostingmethod(FIFO,LIFO,etc.)affectacompany'sfinancialstatements?Answer:FIFO(First-in,First-out)assumesthefirstitemspurchasedaresoldfirst.Inrisingprices,itresultsinlowercostofgoodssold,higherinventoryvalue,andhighernetincome.LIFO(Last-in,First-out)doestheopposite.Differentmethodsimpactthebalancesheet(inventoryvalue)andincomestatement(costofgoodssoldandnetincome).3.Whataretheimplicationsofacompanyhavingahighdebt-to-equityratio?Answer:Ahighdebt-to-equityratiomeansa