第第PAGE\MERGEFORMAT1頁共NUMPAGES\MERGEFORMAT1頁會計從業(yè)考試英文及答案解析（含答案及解析）姓名：科室/部門/班級：得分：題型單選題多選題判斷題填空題簡答題案例分析題總分得分

一、單選題（共20分）

1.WhichofthefollowingisNOTafundamentalfinancialstatement?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.ProfitandLossStatement

2.AccordingtotheGenerallyAcceptedAccountingPrinciples(GAAP),whichmethodistypicallyusedforinventoryvaluationintheU.S.?

A.WeightedAverageCost

B.First-In,First-Out(FIFO)

C.Last-In,First-Out(LIFO)

D.Alloftheabove

3.Whatdoestheterm"accruedexpense"refertoinaccounting?

A.Anexpensethathasbeenpaidinadvance

B.Anexpensethathasbeenincurredbutnotyetpaid

C.Arevenuethathasbeenreceivedinadvance

D.Arevenuethathasbeenincurredbutnotyetreceived

4.Whichfinancialratiomeasuresacompany'sabilitytomeetitsshort-termobligations?

A.Debt-to-EquityRatio

B.CurrentRatio

C.ReturnonEquity(ROE)

D.GrossProfitMargin

5.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownas:

A.HistoricalCostPrinciple

B.RevenueRecognitionPrinciple

C.MatchingPrinciple

D.FullDisclosurePrinciple

6.Whatistheprimarypurposeofatrialbalanceinaccounting?

A.Topreparefinancialstatements

B.Toverifytheequalityofdebitsandcredits

C.Toadjustjournalentries

D.Tocalculatedepreciation

7.Whichofthefollowingisconsideredacurrentassetonabalancesheet?

A.Fixedassets

B.Intangibleassets

C.Accountsreceivable

D.Long-terminvestments

8.Theprocessofrevisingpreviouslyrecordedentriestocorrecterrorsisknownas:

A.Journalizing

B.Posting

C.Rectification

D.Reconciliation

9.Accordingtothematchingprinciple,expensesshouldberecognized:

A.Whentheyarepaid

B.Whentheyareincurred

C.Whentheyareexpectedtogeneraterevenue

D.Whentheyarerecordedinthegeneralledger

10.Whichfinancialstatementshowsacompany'sfinancialpositionataspecificpointintime?

A.IncomeStatement

B.CashFlowStatement

C.BalanceSheet

D.StatementofRetainedEarnings

11.Theaccountingtermfortheexcessofliabilitiesoverassetsis:

A.NetIncome

B.NetLoss

C.Equity

D.Liabilities

12.Whatistheformulaforcalculatingthecurrentratio?

A.CurrentAssets/CurrentLiabilities

B.TotalAssets/TotalLiabilities

C.NetIncome/TotalEquity

D.GrossProfit/Revenue

13.Accordingtotherevenuerecognitionprinciple,revenueshouldberecognized:

A.Whenitisearned

B.Whenitisreceived

C.Whenitisrecordedinthegeneralledger

D.Whenitisexpectedtobepaid

14.Whichofthefollowingisacontra-assetaccount?

A.AccountsReceivable

B.AllowanceforDoubtfulAccounts

C.PrepaidExpenses

D.Inventory

15.Theprocessofrecordingtransactionsinajournalisknownas:

A.Posting

B.Reconciliation

C.Journalizing

D.Rectification

16.Accordingtothegoingconcernprinciple,abusinessisassumedto:

A.Operateindefinitely

B.Liquidateinthenearfuture

C.Beacquiredbyanothercompany

D.Operateforaspecificperiod

17.Whichfinancialstatementshowsthechangesinacompany'sequityoveraperiod?

A.IncomeStatement

B.CashFlowStatement

C.BalanceSheet

D.StatementofRetainedEarnings

18.Theaccountingtermforthedifferencebetweenthecostandsellingpriceofinventoryis:

A.GrossProfit

B.OperatingIncome

C.NetIncome

D.NetLoss

19.Accordingtotheconservatismprinciple,whichofthefollowingshouldberecognizedfirst?

A.Revenue

B.Expense

C.Asset

D.Liability

20.Theaccountingprocessofcomparingrecordedtransactionswithactualcashisknownas:

A.Journalizing

B.Posting

C.Reconciliation

D.Rectification

二、多選題（共15分，多選、錯選均不得分）

21.Whichofthefollowingareconsideredfinancialstatements?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofRetainedEarnings

E.GeneralLedger

22.Whatarethekeycomponentsoftheaccountingequation?

A.Assets

B.Liabilities

C.Equity

D.Revenue

E.Expenses

23.Whichofthefollowingareexamplesofcurrentliabilities?

A.AccountsPayable

B.Short-termLoans

C.MortgagePayable

D.AccruedExpenses

E.DeferredRevenue

24.Accordingtotherevenuerecognitionprinciple,whenshouldrevenueberecognized?

A.Whenitisearned

B.Whenitisreceived

C.Whenitisrecordedinthegeneralledger

D.Whenitisexpectedtobepaid

E.Whenitisrealized

25.Whichofthefollowingarecontra-assetaccounts?

A.AllowanceforDoubtfulAccounts

B.AccumulatedDepreciation

C.PrepaidExpenses

D.Inventory

E.AccountsReceivable

26.WhatarethemainsectionsoftheCashFlowStatement?

A.OperatingActivities

B.InvestingActivities

C.FinancingActivities

D.Non-CashActivities

E.CurrentLiabilities

27.Accordingtothematchingprinciple,whichofthefollowingshouldberecognizedtogether?

A.Revenueandtheexpensesincurredtogeneratethatrevenue

B.Revenueandtheliabilitiesincurredtogeneratethatrevenue

C.Revenueandtheassetsusedtogeneratethatrevenue

D.Expensesandtheliabilitiesincurredtopaythoseexpenses

E.Expensesandtheassetsusedtogeneratethatrevenue

28.Whichofthefollowingareexamplesofintangibleassets?

A.Patents

B.Trademarks

C.AccountsReceivable

D.Copyrights

E.Inventory

29.Whatarethekeycomponentsoftheaccountingcycle?

A.Journalizing

B.Posting

C.Preparingfinancialstatements

D.Adjustingentries

E.Closingentries

30.Accordingtotheconservatismprinciple,whichofthefollowingshouldberecognizedfirst?

A.Revenue

B.Expense

C.Asset

D.Liability

E.Gain

三、判斷題（共10分，每題0.5分）

31.Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.

32.Theincomestatementshowsacompany'sfinancialpositionoveraperiod.

33.Thecashflowstatementshowsacompany'sprofitabilityoveraperiod.

34.Accordingtothematchingprinciple,expensesshouldberecognizedwhentheyarepaid.

35.Thecurrentratiomeasuresacompany'sabilitytomeetitsshort-termobligations.

36.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownasthehistoricalcostprinciple.

37.Thetrialbalanceisusedtoverifytheequalityofdebitsandcredits.

38.Accountsreceivableisconsideredacurrentassetonabalancesheet.

39.Theprocessofrevisingpreviouslyrecordedentriestocorrecterrorsisknownasjournalizing.

40.Thegoingconcernprincipleassumesthatabusinesswilloperateindefinitely.

四、填空題（共10分，每空1分）

41.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownasthe______principle.

42.Thefinancialratiothatmeasuresacompany'sabilitytomeetitsshort-termobligationsisthe______ratio.

43.Theprocessofrecordingtransactionsinajournalisknownas______.

44.Theaccountingtermfortheexcessofliabilitiesoverassetsis______.

45.Thefinancialstatementthatshowsacompany'sfinancialpositionataspecificpointintimeisthe______.

46.Theaccountingprinciplethatrequirescompaniestorecordexpenseswhentheyareincurredisknownasthe______principle.

47.Thecontra-assetaccountthatreducesthegrossamountofaccountsreceivableisthe______.

48.Theprocessofcomparingrecordedtransactionswithactualcashisknownas______.

49.Thefinancialstatementthatshowsthechangesinacompany'sequityoveraperiodisthe______.

50.Theaccountingtermforthedifferencebetweenthecostandsellingpriceofinventoryis______.

五、簡答題（共20分，每題5分）

51.Explainthedifferencebetweenthebalancesheetandtheincomestatement.

52.Whatisthepurposeofatrialbalanceinaccounting?

53.Describetherevenuerecognitionprincipleinaccounting.

54.WhatarethethreemainsectionsoftheCashFlowStatement?

六、案例分析題（共25分）

55.CaseStudy:

CompanyXYZincurredthefollowingtransactionsinDecember2023:

-Soldinventoryfor$10,000onaccount(costofinventorywas$6,000).

-Paidsalariesof$5,000.

-Received$3,000fromcustomersonaccount.

-Incurredutilityexpensesof$1,000butnotyetpaid.

-Declaredandpaiddividendsof$2,000.

Questions:

a.Preparethejournalentriesfortheabovetransactions.

b.CalculatethenetincomeforDecember2023.

c.Explainhowthetransactionsaffecttheaccountingequation.

d.Whatisthesignificanceoftheaccountsreceivableinthisscenario?

參考答案及解析

一、單選題（共20分）

1.D

解析：ProfitandLossStatement是IncomeStatement的另一種說法，兩者都屬于財務(wù)報表，但BalanceSheet、IncomeStatement、CashFlowStatement是三種基本財務(wù)報表。

2.C

解析：根據(jù)美國公認(rèn)會計原則（GAAP），LIFO方法通常用于庫存估值。

3.B

解析：accruedexpense指已發(fā)生但尚未支付的費(fèi)用，屬于應(yīng)計費(fèi)用。

4.B

解析：CurrentRatio（流動比率）衡量公司短期償債能力。

5.A

解析：HistoricalCostPrinciple（歷史成本原則）要求按原始成本記錄交易。

6.B

解析：TrialBalance（試算平衡表）用于驗(yàn)證借方和貸方的平衡。

7.C

解析：Accountsreceivable（應(yīng)收賬款）是流動資產(chǎn)。

8.C

解析：Rectification（更正）指修正已記錄的憑證。

9.B

解析：根據(jù)匹配原則，費(fèi)用應(yīng)在發(fā)生時確認(rèn)。

10.C

解析：BalanceSheet（資產(chǎn)負(fù)債表）顯示公司在特定時點(diǎn)的財務(wù)狀況。

11.B

解析：NetLoss（凈虧損）指負(fù)債超過資產(chǎn)。

12.A

解析：CurrentRatio（流動比率）=CurrentAssets/CurrentLiabilities。

13.A

解析：根據(jù)收入確認(rèn)原則，收入應(yīng)在賺取時確認(rèn)。

14.B

解析：AllowanceforDoubtfulAccounts（壞賬準(zhǔn)備）是contra-assetaccount（抵減資產(chǎn)賬戶）。

15.C

解析：Journalizing（記賬）指在日記賬中記錄交易。

16.A

解析：Goingconcernprinciple（持續(xù)經(jīng)營原則）假設(shè)企業(yè)將無限期經(jīng)營。

17.D

解析：StatementofRetainedEarnings（留存收益表）顯示公司權(quán)益的變化。

18.A

解析：GrossProfit（毛利潤）=銷售價格-成本。

19.B

解析：Conservatismprinciple（謹(jǐn)慎原則）要求先確認(rèn)費(fèi)用。

20.C

解析：Reconciliation（對賬）指比較記錄和實(shí)際現(xiàn)金。

二、多選題（共15分，多選、錯選均不得分）

21.A,B,C,D

解析：Financialstatements（財務(wù)報表）包括BalanceSheet、IncomeStatement、CashFlowStatement、StatementofRetainedEarnings。

22.A,B,C

解析：Accountingequation（會計等式）為Assets=Liabilities+Equity。

23.A,B,D,E

解析：Currentliabilities（流動負(fù)債）包括AccountsPayable、Short-termLoans、AccruedExpenses、DeferredRevenue。

24.A,B,E

解析：根據(jù)收入確認(rèn)原則，收入應(yīng)在賺取、收到或?qū)崿F(xiàn)時確認(rèn)。

25.A,B

解析：Contra-assetaccounts（抵減資產(chǎn)賬戶）包括AllowanceforDoubtfulAccounts、AccumulatedDepreciation。

26.A,B,C

解析：CashFlowStatement（現(xiàn)金流量表）包括OperatingActivities、InvestingActivities、FinancingActivities。

27.A

解析：Matchingprinciple（匹配原則）要求收入和費(fèi)用同時確認(rèn)。

28.A,B,D

解析：Intangibleassets（無形資產(chǎn)）包括Patents、Trademarks、Copyrights。

29.A,B,D,E

解析：Accountingcycle（會計循環(huán)）包括Journalizing、Posting、Adjustingentries、Closingentries。

30.B,C,D

解析：Conservatismprinciple（謹(jǐn)慎原則）要求先確認(rèn)費(fèi)用和負(fù)債。

三、判斷題（共10分，每題0.5分）

31.√

32.×

解析：IncomeStatement（收入statement）顯示盈利情況，BalanceSheet（資產(chǎn)負(fù)債表）顯示財務(wù)狀況。

33.×

解析：CashFlowStatement（現(xiàn)金流量表）顯示現(xiàn)金流動，IncomeStatement（收入statement）顯示盈利情況。

34.×

解析：根據(jù)匹配原則，費(fèi)用應(yīng)在發(fā)生時確認(rèn)。

35.√

36.√

37.√

38.√

39.×

解析：Rectification（更正）指修正已記錄的憑證。

40.√

四、填空題（共10分，每空1分）

41.HistoricalCost

42.Current

43.Journalizing

44.NetLoss

45.BalanceSheet

46.Matching

47.AllowanceforDoubtfulAccounts

48.Reconciliation

49.StatementofRetainedEarnings

50.GrossProfit

五、簡答題（共20分，每題5分）

51.Answer:

-BalanceSheet:Showsacompany'sfinancialpositionataspecificpointintimebylistingitsassets,liabilities,andequity.

-IncomeStatement:Showsacompany'sprofitabilityoveraperiodbyreportingrevenuesandexpenses.

解析:BalanceSheet（資產(chǎn)負(fù)債表）顯示公司在特定時點(diǎn)的財務(wù)狀況，列出資產(chǎn)、負(fù)債和權(quán)益；IncomeStatement（收入statement）顯示公司在一定時期的盈利情況，報告收入和費(fèi)用。

52.Answer:

Thetrialbalanceisusedtoverifythatthetotaldebitsequalthetotalcreditsintheaccountingsystem,ensuringthatthebooksarebalancedbeforepreparingfinancialstatements.

解析:試算平衡表用于驗(yàn)證會計系統(tǒng)中的借方總額等于貸方總額，確保在編制財務(wù)報表前賬目平衡。

53.Answer:

Therevenuerecognitionprinciplestatesthatrevenueshouldberecognizedwhenitisearnedandrealizable,notnecessarilywhenitisreceived.Thisensuresthatfinancialstatementsaccuratelyreflectthecompany'sperformance.

解析:收入確認(rèn)原則規(guī)定，收入應(yīng)在賺取且可實(shí)現(xiàn)時確認(rèn)，而非實(shí)際收到時。這確保財務(wù)報表準(zhǔn)確反映公司業(yè)績。

54.Answer:

ThethreemainsectionsoftheCashFlowStatementare:

1.OperatingActivities:Cashflowsfromprimarybusinessactivities.

2.InvestingActivities:Cashflowsfrombuying/sellingassets.

3.FinancingActivities:Cashflowsfromdebt/equitytransactions.

解析:現(xiàn)金流量表的三大部分為：OperatingActivities（經(jīng)營活動）、