2025年CPA考試沖刺會計專業(yè)英語詞匯專項訓練試卷考試時間：______分鐘總分：______分姓名：______第一部分詞匯辨析從下列每題所給的三個選項中，選出在特定語境下最恰當的詞填入空格。1.Thecompanyrecordedasignificant______initsinventoryvalueduetochangesinmarketconditions.(A)appreciation(B)depreciation(C)depreciation2.AccordingtotheGenerallyAcceptedAccountingPrinciples,assetsareresourcesownedbyabusinessthatareexpectedto______futureeconomicbenefits.(A)provide(B)provide(C)provide3.Thetrialbalanceisalistofalltheledgeraccountsandtheir______ataspecificpointintime.(A)balances(B)balances(C)balances4.Goodwillisanintangibleassetthatariseswhenonecompany______anothercompanyforapricehigherthanthefairvalueofitsnetidentifiableassets.(A)acquires(B)acquires(C)acquires5.Thematchingprincipleinaccountingrequiresthatexpensesbe______totherevenuestheyhelpgeneratewithinthesameaccountingperiod.(A)matched(B)matched(C)matched6.A______isaformalwrittenstatementofacompany'sfinancialpositionataspecificpointintime.(A)incomestatement(B)incomestatement(C)incomestatement7.Theprocessofidentifying,measuring,andrecordingeconomictransactionsisknownas______.(A)accounting(B)accounting(C)accounting8.Theallowancefordoubtfulaccountsisacontra-assetaccountthat______thenetrealizablevalueofaccountsreceivable.(A)reduces(B)reduces(C)reduces9.Theprincipleofconsistencyrequiresthatacompanyusethesameaccountingmethodsandproceduresfromoneperiodto______.(A)nextperiod(B)nextperiod(C)nextperiod10.______accountingfocusesonprovidinginformationtointernalusers,suchasmanagers,toaidindecision-making.(A)Financial(B)Managerial(C)Managerial第二部分詞語搭配從下列每題所給的三個選項中，選出與所給詞組最常用的固定搭配。11.record______entries(A)book(B)journal(C)general12.post______totheledger(A)entries(B)transactions(C)adjustments13.adjust______accounts(A)opening(B)closing(C)temporary14.preparea______statement(A)balance(B)income(C)statement15.closing______fortheyear(A)entries(B)procedures(C)account16.net______income(A)book(B)taxable(C)income17.accounts______receivable(A)current(B)payable(C)receivable18.fixed______assets(A)assets(B)property(C)interest19.market______value(A)assessed(B)book(C)fair20.internal______control(A)audit(B)review(C)control第三部分句子填空從下列每題所給的四個選項中，選出最適合填入空白處的詞。21.Thecompany'stotalassetsmust______itstotalliabilitiesaccordingtotheaccountingequation.(A)equal(B)exceed(C)belessthan(D)equal22.Depreciationexpenseisrecognizedtoallocatethecostofalong-termassetoveritsuseful______.(A)duration(B)life(C)term(D)life23.Theallowancefordoubtfulaccountsisacontra-assetaccountthat______thegrossamountofaccountsreceivable.(A)increases(B)decreases(C)offsets(D)offsets24.Revenuerecognitionprincipleguideswhenandhowrevenueshouldbe______inthefinancialstatements.(A)recorded(B)earned(C)reported(D)recorded25.A______isaformalreportthatsummarizesacompany'sfinancialperformanceoveraspecificaccountingperiod.(A)balancesheet(B)statementofcashflows(C)incomestatement(D)statementofowner'sequity26.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherevenuesthey______.(A)generate(B)relateto(C)contributeto(D)generate27.Managementaccountingprovidesinformationthatisoftenmoredetailedand______thanfinancialaccountinginformation.(A)timely(B)aggregated(C)confidential(D)timely28.Thegoingconcernbasisassumesthatabusinesswill______fortheforeseeablefuture.(A)continue(B)liquidate(C)suspend(D)continue29.Thecashflowstatementshowshowchangesinthebalancesheetaccountsand______affectcashandcashequivalents.(A)revenues(B)expenses(C)operatingactivities(D)financingactivities30.Accrualaccountingrecognizesrevenuesandexpenseswhentheyare______,notnecessarilywhencashisexchanged.(A)incurred(B)received(C)paid(D)incurred試卷答案第一部分詞匯辨析1.A解析思路：appreciation意為“增值”，inventoryvalue在市場條件變好時可能增值，故A正確。depreciation意為“貶值”。2.A解析思路：providefutureeconomicbenefits意為“提供未來經濟利益”，這是資產的核心特征，故A正確。supply是一般動詞，不特指資產。3.A解析思路：trialbalance的核心內容是列出各個賬戶及其余額，balance意為“余額”，故A正確。4.A解析思路：acquire意為“收購”，常用于公司并購語境，故A正確。buy雖然也有購買意思，但acquire更正式和專業(yè)。5.A解析思路：matchingprinciple意為“配比原則”，要求費用與收入相匹配，故A正確。correlate意為“相關”，但match更強調配比關系。6.C解析思路：financialstatement意為“財務報表”，balancesheet是其中一種，但此處指代財務報表總體，故C正確。7.A解析思路：accounting意為“會計（學）”，指識別、測量、記錄經濟交易的過程，故A正確。8.C解析思路：reduce意為“減少”，allowancefordoubtfulaccounts的作用是減少應收賬款的賬面價值，故C正確。9.A解析思路：consistency意為“一致性”，原則要求方法保持一致，從一период到下一период（下一個時期），故A正確。10.B解析思路：managerialaccounting意為“管理會計”，服務內部管理層決策，故B正確。financialaccounting服務外部。第二部分詞語搭配11.B解析思路：recordjournalentries是會計基本術語，意為“登記日記賬分錄”。12.A解析思路：postentriestotheledger是會計基本術語，意為“將分錄過入總賬或明細賬”。13.B解析思路：adjustclosingaccounts是會計術語，指處理年末結轉的賬戶，意為“調整年末結賬賬戶”。14.B解析思路：prepareanincomestatement是會計術語，意為“編制利潤表”。15.A解析思路：closingentries是會計術語，指年末結賬分錄，意為“結賬分錄”。16.B解析思路：nettaxableincome意為“應納稅所得額”，是稅務會計常用詞組。17.A解析思路：accountscurrentreceivable意為“應收賬款”，current是形容詞，修飾receivable。18.B解析思路：fixedpropertyassets是會計中指代固定資產的常見說法，property修飾assets。19.C解析思路：marketfairvalue意為“公允價值”，是會計準則中的重要概念。20.C解析思路：internalcontrolsystem意為“內部控制體系”，是管理會計和審計領域的標準術語。第三部分句子填空21.D解析思路：根據會計等式，資產（Assets）等于負債（Liabilities）加上所有者權益（Equity）。此處assetsmustequalliabilities是等式的基本形式。22.B解析思路：depreciationisrecognizedoveritsusefullife意為“折舊是在其使用壽命內確認的”，life指使用壽命，故B正確。23.C解析思路：allowanceoffsetsthegrossamount意為“準備金抵減了總額”，offset意為“抵減”，故C正確。24.A解析思路：revenueshouldberecordedinthefinancialstatements意為“收入應在財務報表中登記”，record意為“登記”，符合收入確認要求。25.C解析思路：incomestatementisaformalreport意為“利