遼寧2025自考[會計學]英語（二）考前沖刺練習題一、單項選擇（共10題，每題1分，計10分）1.Thecompany'sfinancialreportforthelastquarterrevealedasignificantdecreaseinnetincome.A)statementB)declarationC)summaryD)document答案：A解析：financialreport（財務(wù)報告）是會計領(lǐng)域的固定搭配，A項符合語境。2.Iftheauditorfindsanydiscrepancy,hemustinvestigateitimmediately.A)differenceB)variationC)errorD)conflict答案：C解析：discrepancy在會計審計中常指“差異”或“不符”，C項最貼切。3.Thedepreciationexpenseisdeductedfromrevenuetocalculatetheprofit.A)reducedB)allocatedC)increasedD)allocated答案：A解析：depreciation（折舊）是會計成本，需從收入中扣除，A項符合邏輯。4.Thebondissuedbythecorporationwillmatureinfiveyears.A)loanB)investmentC)securityD)dividend答案：C解析：bond（債券）屬于固定收益證券，C項最符合金融術(shù)語。5.Thebudgetmustbeapprovedbytheboardofdirectorsbeforeimplementation.A)planB)forecastC)projectionD)proposal答案：A解析：budget（預算）通常指財務(wù)計劃，A項最準確。6.Theaccountantmustensurethatallinvoicesareprocessedaccurately.A)statementsB)receiptsC)billsD)vouchers答案：C解析：invoice（發(fā)票）是會計憑證的常見類型，C項符合題意。7.Theliabilitysectionofthebalancesheetshowsthecompany'sdebts.A)assetsB)equityC)obligationsD)income答案：C解析：liability（負債）指企業(yè)需履行的經(jīng)濟責任，C項最符合。8.Thepayrolldepartmentisresponsibleforcalculatingemployees'salaries.A)wagesB)bonusesC)deductionsD)expenses答案：A解析：payroll（工資表）與wages（工資）直接相關(guān)，A項最貼切。9.Thetaxauditorreviewedthecompany'sfinancialstatementsforcompliance.A)revenueB)expenditureC)deductionD)adjustment答案：C解析：taxauditor（稅務(wù)審計員）關(guān)注稅收減免，C項最符合審計重點。10.Thecapitalgainstaxisleviedontheprofitfromsellingassets.A)earnedB)collectedC)distributedD)reduced答案：B解析：levied（征收）是稅務(wù)術(shù)語，B項最準確。二、完形填空（共1段，含10空，每空1分，計10分）Theaccountingsysteminamodernenterprisemustbeefficienttoensureaccuratefinancialreporting.First,thecompanyshouldimplementasoftwaresolutiontoautomateroutinetaskssuchasdataentryandreconciliation.Second,theaccountantsmustverifyalltransactionstopreventfraud.Third,theauditorsshouldconductperiodicreviewstoensurecompliancewithregulatoryrequirements.Finally,themanagementteammustanalyzethefinancialstatementstomakeinformeddecisions.Withoutarobustaccountingsystem,thecompanymayfacesignificantrisks,includinginaccuratereportingandlegalpenalties.1.A)framework2.B)effective3.C)use4.D)process5.E)eliminate6.F)employees7.G)regular8.H)standards9.I)stakeholders10.J)financial11.K)errors12.L)financial答案：1-A,2-B,3-C,4-D,5-E,6-F,7-G,8-H,9-I,10-J,11-K,12-L解析：1.system（系統(tǒng)）需搭配framework（框架），符合會計信息系統(tǒng)特征。2.efficient（高效）修飾system（系統(tǒng)），符合語境。3.implement（實施）software（軟件）為固定搭配。4.automate（自動化）需搭配process（流程），符合技術(shù)術(shù)語。5.verify（驗證）transactions（交易）以prevent（防止）fraud（欺詐），E項最貼切。6.accountants（會計師）是employees（員工）的一種，符合職場邏輯。7.periodic（定期的）reviews（審查）指auditors（審計員）的工作，G項正確。8.compliance（合規(guī)）需搭配standards（標準），符合監(jiān)管要求。9.management（管理層）是stakeholders（利益相關(guān)者）的一部分，I項合理。10.financial（財務(wù)）statements（報表）是會計的核心內(nèi)容，J項符合。11.errors（錯誤）是financialstatements（財務(wù)報表）可能存在的問題，K項準確。12.financial（財務(wù)）risk（風險）是會計風險的主要類型，L項重復但符合題意。三、閱讀理解（共3篇，含5題，每題2分，計10分）Passage1Theglobalfinancialcrisisof2008exposedtheweaknessesinthebankingsector,particularlyinriskmanagement.Manyinstitutionshadoverleveragedtheirbalancesheets,relyingheavilyonshort-termderivatives.WhentheU.S.housingmarketcollapsed,thesebanksfacedmassivelosses.Thegovernmentintervenedwithbailoutstopreventasystemiccollapse.Sincethen,regulatoryframeworkssuchasBaselIIIhavebeenintroducedtostrengthencapitalrequirementsandliquiditystandards.However,therisksoffinancialinstabilitypersist,especiallyinemergingmarketslikeChinaandRussia.Questions1.Whatcausedthefinancialcrisisof2008?A)GovernmentmismanagementB)HousingmarketcollapseC)TradedisputesD)Taxevasion答案：B解析：文中明確指出“U.S.housingmarketcollapsed”是危機導火索。2.Whichregulationwasintroducedafterthecrisis?A)GDPRB)BaselIIIC)SOP82D)FCPA答案：B解析：文中提到“BaselIII”是危機后的監(jiān)管框架。Passage2Theriseofcryptocurrencieshastransformedthefinanciallandscape.WhileBitcoinandEthereumhavegainedwidespreadadoption,manycountriesarestilldebatingtheirregulation.InChina,thegovernmenthasbannedfinancialinstitutionsfromtradingcryptocurrencies,citingriskstomonetarystability.However,incountrieslikeCanadaandAustralia,cryptocurrenciesareintegratedintothefinancialsystemwithstrictoversight.Theaccountingtreatmentofcryptocurrenciesremainscontroversial,astheirvolatilenaturemakesvaluationdifficult.Questions3.Whichcountryhasbannedcryptocurrencytrading?A)CanadaB)AustraliaC)ChinaD)Japan答案：C解析：文中明確提到“China”禁止交易。4.Whatisthemainchallengeinaccountingforcryptocurrencies?A)TaxevasionB)ValuationvolatilityC)RegulatorycomplianceD)Frauddetection答案：B解析：文中指出“volatilenaturemakesvaluationdifficult”。Passage3Corporatesocialresponsibility(CSR)hasbecomeacriticalfocusforbusinessesinNortheastChina,whereenvironmentaldegradationhasbeenalong-standingissue.CompanieslikeNortheastElectricandJilinChemicalareinvestingheavilyingreentechnologiestoreduceemissions.ThegovernmentofferstaxincentivestocompaniesthatmeetCSRstandards.InvestorsareincreasinglydemandingtransparencyinCSRreporting.However,somecriticsarguethatCSRinitiativesaremerelyforpublicrelationsratherthangenuineenvironmentalimprovement.Questions5.WhyarecompaniesinvestingingreentechnologiesinNortheastChina?A)ToincreaseprofitsB)TocomplywithregulationsC)ToaddressenvironmentalissuesD)Toattractinvestors答案：C解析：文中提到“environmentaldegradation”是主要驅(qū)動力。四、翻譯（共2題，每題5分，計10分）1.中文：企業(yè)必須建立健全的內(nèi)部控制制度，以確保財務(wù)報告的可靠性。英文：Enterprisesmustestablishandimproveinternalcontrolsystemstoensurethereliabilityoffinancialreporting.2.中文：由于原材料價格上漲，該公司的利潤率有所下降。英文：Duetotheincreaseinrawmaterialprices,thecompany'sprofitmarginhasdeclined.五、寫作（1題，15分）Title:TheImportanceofFinancialLiteracyforSmallBusinessOwnersinLiaoningProvinceInstructions:Writea150-200wordessaydiscussingthesignificanceoffinancialliteracyforsmallbusinessownersinNortheastChina,especiallyinthecontextofeconomicrecoverypost-pandemic.ExampleEssayFinancialliteracyiscrucialforsmallbusinessownersinLiaoningProvince,asitenableseffectivemanagementofcapitalandrisk.InNortheastChina,manyenterprisesfacedchallengesduringthepandemic,suchasreducedconsumerdema