會計英語考試試題及答案

一、單項選擇題（每題2分，共10題）1.Whichofthefollowingisanasset?A.AccountspayableB.AccountsreceivableC.CommonstockD.Retainedearnings答案：B2.Theterm“debit”means:A.IncreaseinliabilityB.DecreaseinassetC.IncreaseinassetD.Decreaseinequity答案：C3.GAAPstandsfor:A.GenerallyAcceptedAuditingPrinciplesB.GenerallyAcceptedAccountingPrinciplesC.GenerallyAcceptedAssessmentPrinciplesD.GenerallyAcceptedActivityPrinciples答案：B4.Acompany'sfinancialstatementsarepreparedattheendofits:A.FiscalyearB.CalendaryearC.MonthD.Quarter答案：A5.Whichofthefollowingaccountsisaliabilityaccount?A.CashB.InventoryC.BondspayableD.Equipment答案：C6.Thedouble-entryaccountingsystemrequiresthat:A.EachtransactionberecordedinatleasttwoaccountsB.OnlyoneaccountbeaffectedpertransactionC.AlltransactionsberecordedinoneaccountD.Accountsarenotusedinrecordingtransactions答案：A7.Depreciationis:A.AnincreaseinthevalueofanassetB.AdecreaseinthevalueofanassetovertimeduetowearandtearC.AnincreaseinliabilityD.Adecreaseinequity答案：B8.WhatdoesFIFOstandforininventorycosting?A.First-In,First-OutB.Final-In,First-OutC.First-In,Final-OutD.Final-In,Final-Out答案：A9.Whenacompanysellsgoodsoncredit,itwill:A.DebitaccountsreceivableandcreditsalesrevenueB.DebitsalesrevenueandcreditaccountsreceivableC.DebitcashandcreditaccountsreceivableD.Debitaccountspayableandcreditsalesrevenue答案：A10.Thebalancesheetshows:A.Acompany'srevenuesandexpensesforaperiodB.Acompany'sassets,liabilitiesandequityataspecificpointintimeC.Acompany'scashflowsforaperiodD.Acompany'sretainedearningsforaperiod答案：B二、多項選擇題（每題2分，共10題）1.Whichofthefollowingareelementsoffinancialstatements?A.AssetsB.LiabilitiesC.EquityD.RevenueE.Expenses答案：ABCDE2.Accountinginformationisusedby:A.InvestorsB.CreditorsC.ManagementD.GovernmentregulatorsE.Employees答案：ABCDE3.Thefollowingaretypesofinventorysystems:A.PerpetualB.PeriodicC.AnnualD.MonthlyE.Quarterly答案：AB4.Whichaccountsareaffectedwhenacompanypurchasesinventoryoncredit?A.InventoryB.AccountspayableC.CashD.AccountsreceivableE.Costofgoodssold答案：AB5.Thestepsintheaccountingcycleinclude:A.AnalyzingtransactionsB.RecordingtransactionsinthejournalC.PostingtotheledgerD.PreparingfinancialstatementsE.Closingthebooks答案：ABCDE6.Whichofthefollowingstatementsaretrueaboutaccrualaccounting?A.RevenuesarerecognizedwhenearnedB.ExpensesarerecognizedwhenincurredC.ItisbasedoncashreceiptsandpaymentsD.Itprovidesamoreaccuratepictureofacompany'sfinancialpositionE.ItisnotallowedunderGAAP答案：ABD7.Long-termassetsmayinclude:A.LandB.BuildingsC.EquipmentD.IntangibleassetsE.Accountsreceivable答案：ABCD8.Equityaccountsconsistof:A.CommonstockB.RetainedearningsC.PreferredstockD.TreasurystockE.Accountspayable答案：ABCD9.Whichofthefollowingarecommonfinancialratios?A.CurrentratioB.Debt-to-equityratioC.ReturnonequityD.EarningspershareE.Price-to-earningsratio答案：ABCDE10.Theincomestatementreports:A.RevenuesB.ExpensesC.NetincomeD.AssetsE.Liabilities答案：ABC三、判斷題（每題2分，共10題）1.Assetsarealwaysequaltoliabilitiesplusequity.(True)2.Debitalwaysmeansincreaseandcreditalwaysmeansdecrease.(False)3.Thecashbasisofaccountingismorecommonlyusedthantheaccrualbasis.(False)4.Accountsreceivableisaliabilityaccount.(False)5.Depreciationexpenseisanon-cashexpense.(True)6.Whenacompanypaysdividends,itdecreasesitsretainedearnings.(True)7.Ajournalentrymusthaveatleastonedebitandonecredit.(True)8.Thebalancesheetisalsoknownasthestatementoffinancialposition.(True)9.FIFOwillresultinthesamecostofgoodssoldasLIFOwhenpricesarestable.(True)10.Acompany'snetincomeisalwaysequaltoitscashflow.(False)四、簡答題（每題5分，共4題）1.Whatisthepurposeoffinancialstatements?答案：Thepurposeoffinancialstatementsistoprovideinformationaboutacompany'sfinancialposition,performance,andcashflows.Thisinformationisusefulforinvestors,creditors,management,andotherinterestedpartiestomakedecisions.2.Explaintheconceptofdouble-entryaccounting.答案：Double-entryaccountingisasystemwhereeverytransactionaffectsatleasttwoaccounts.Foreachdebitentry,thereisacorrespondingcreditentry,andthetotaldebitsmustequalthetotalcredits.Thissystemhelpsensuretheaccuracyofaccountingrecords.3.Whatisthedifferencebetweencurrentassetsandnon-currentassets?答案：Currentassetsareexpectedtobeconvertedintocashorusedupwithinoneyearortheoperatingcycle,suchascash,accountsreceivable.Non-currentassetsareheldforlonger-termuse,likeland,buildings,andarenotexpectedtobeconvertedquickly.4.Brieflydescribetheaccountingequation.答案：TheaccountingequationisAssets=Liabilities+Equity.Itshowstherelationshipbetweenacompany'sresources(assets),itsobligations(liabilities),andtheowners'residualinterestinthecompany(equity).五、討論題（每題5分，共4題）1.WhyisitimportantforacompanytofollowGAAP?答案：FollowingGAAPisimportantasitprovidesastandardframeworkforfinancialreporting.Itensuresconsistency,comparabilityoffinancialstatements.Thishelpsinvestors,creditorsetc.makeinformeddecisionsandgivescredibilitytothecompany'sfinancialinformation.2.Howdoesdepreciationimpactacompany'sfinancialstatements?答案：Depreciationreducesthevalueofanassetonthebalancesheet.Italsoincreasesexpensesontheincomestatement,whichinturnreducesnetincome.Thisaffectsprofitabilityratiosandcaninfluenceinvestors'andcreditors'perc