2025財務(wù)會計全英題庫及答案

單項選擇題（每題2分，共10題）1.Whichofthefollowingisanasset?A.AccountspayableB.NotespayableC.InventoryD.Revenue答案：C2.Theaccountingequationis:A.Assets=Liabilities-EquityB.Assets=Liabilities+EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=Equity答案：B3.Depreciationisrelatedto:A.CurrentassetsB.FixedassetsC.LiabilitiesD.Equity答案：B4.Revenueisrecognizedwhen:A.CashisreceivedB.GoodsaredeliveredC.AnorderisplacedD.Acontractissigned答案：B5.Whichofthefollowingisaliability?A.AccountsreceivableB.PrepaidexpensesC.UnearnedrevenueD.Equipment答案：C6.Thematchingprinciplerequires:A.ExpensestoberecognizedinthesameperiodastherelatedrevenueB.RevenuetoberecognizedbeforeexpensesC.ExpensestoberecognizedbeforerevenueD.Norelationbetweenrevenueandexpenses答案：A7.Adebitentryincreases:A.AssetsandliabilitiesB.AssetsandrevenuesC.AssetsandexpensesD.Liabilitiesandrevenues答案：C8.Thefinancialstatementthatshowsthefinancialpositionatapointintimeis:A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofchangesinequity答案：B9.Whichofthefollowingisnotacurrentasset?A.CashB.InventoryC.LandD.Accountsreceivable答案：C10.Accruedexpensesare:A.ExpensesalreadypaidB.ExpensesnotyetincurredC.ExpensesincurredbutnotyetpaidD.Revenuenotyetearned答案：C多項選擇題（每題2分，共10題）1.Whichofthefollowingarecomponentsofthefinancialstatements?A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofchangesinequity答案：ABCD2.Assetscaninclude:A.CashB.InventoryC.BuildingsD.Accountsreceivable答案：ABCD3.Liabilitiesmayconsistof:A.AccountspayableB.LoansC.BondspayableD.Wagespayable答案：ABCD4.Revenuesourcescanbe:A.SalesofgoodsB.RenderingofservicesC.InterestincomeD.Dividendincome答案：ABCD5.Expensesinclude:A.CostofgoodssoldB.RentexpenseC.SalariesexpenseD.Depreciationexpense答案：ABCD6.Whichofthefollowingareaccountingprinciples?A.GoingconcernB.ConsistencyC.MaterialityD.Prudence答案：ABCD7.Thedouble-entrysysteminvolves:A.DebitentriesB.CreditentriesC.EqualdebitandcreditamountsforeachtransactionD.Onlydebitentriesforassets答案：ABC8.Currentassetstypicallyinclude:A.CashequivalentsB.Short-terminvestmentsC.PrepaidexpensesD.Inventory答案：ABCD9.Non-currentassetsmaybe:A.Property,plantandequipmentB.IntangibleassetsC.Long-terminvestmentsD.Goodwill答案：ABCD10.Equitycanbeaffectedby:A.SharecapitalcontributionsB.NetincomeC.DividenddistributionsD.Revaluationofassets答案：ABCD判斷題（每題2分，共10題）1.Assetsareresourcesownedbyabusinesswithfutureeconomicbenefits.()答案：√2.Liabilitiesareobligationstopaycashonly.()答案：×3.Revenueisalwaysrecognizedwhencashisreceived.()答案：×4.Theaccountingequationmustalwaysbalance.()答案：√5.Depreciationisanexpenserelatedtothewearandtearoffixedassets.()答案：√6.Adebittoanassetaccountdecreasesit.()答案：×7.Allexpensesarerecognizedintheperiodtheyarepaid.()答案：×8.Thebalancesheetshowstheresultsofoperationsoveraperiod.()答案：×9.Currentliabilitiesareduewithinoneyearortheoperatingcycle.()答案：√10.Equityistheresidualinterestintheassetsoftheentityafterdeductingliabilities.()答案：√簡答題（總4題，每題5分）1.Whatistheimportanceoftheaccountingequation?Itshowstherelationshipbetweenassets,liabilitiesandequity.Helpsinunderstandingthefinancialposition.Ensuresthebalanceofaccounts.2.Explaintheconceptofrevenuerecognition.Revenueisrecognizedwhengoodsaredeliveredorservicesarerendered,notwhencashisreceived.Itfollowstheaccrualprinciple.3.Whatarethemaincomponentsoftheincomestatement?Revenue,costofgoodssold,grossprofit,operatingexpenses,operatingprofit,non-operatingincome/expenses,netprofit.4.Howdoesdepreciationaffectthefinancialstatements?Itreducesthevalueoffixedassetsonthebalancesheet.Itisanexpenseontheincomestatement,reducingprofit.Affectscashflowindirectlythroughtaxsavings.討論題（總4題，每題5分）1.Discusstheimpactofinventoryvaluationmethodsonfinancialstatements.DifferentmethodslikeFIFO,LIFOandweightedaverageaffectcostofgoodssoldandendinginventoryvalues.Thisinturnimpactsgrossprofit,netprofitandinventoryamountsonthebalancesheet.2.Whyisthematchingprincipleimportantinaccounting?Itensuresthatexpensesarerecognizedinthesameperiodasrelatedrevenue.Thisprovidesamoreaccuratepictureofprofitabilityandhelpsinproperfinancialreporting.3.Howdoesthechoiceofdepreciationmethodaffectacompany'sfinancialposition?Straight-line,reducing-balanceetc.methodsresultindifferentdepreciationamountseachyear.Affectsfixedassetvalueonbalancesheetanddepreciationexpense