2025年會計原理英語題庫及答案

一、單項選擇題（總共10題，每題2分）1.Whichofthefollowingisacurrentasset?A.EquipmentB.AccountsreceivableC.Long-terminvestmentsD.BuildingsAnswer:B2.Theprocessofrecordingtransactionsinajournalisknownas:A.PostingB.AdjustingC.JournalizingD.ReversingAnswer:C3.Whatisthetermforthedifferencebetweenthecostofanassetanditsaccumulateddepreciation?A.BookvalueB.MarketvalueC.CarryingvalueD.SalvagevalueAnswer:A4.Acompanypurchasedamachinefor$50,000andexpectsittohaveausefullifeof5years.Ifthecompanyusesstraight-linedepreciation,whatwillbetheannualdepreciationexpense?A.$10,000B.$5,000C.$20,000D.$25,000Answer:A5.Whichofthefollowingisaliability?A.AccountspayableB.CommonstockC.RetainedearningsD.AccumulateddepreciationAnswer:A6.Theaccountingequationis:A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=EquityAnswer:A7.Whatisthetermfortheprocessofadjustingtheaccountsattheendofanaccountingperiod?A.ClosingB.AdjustingC.ReversingD.JournalizingAnswer:B8.Acompanyreceived$10,000incashfromacustomerforservicestobeperformedinthefuture.Whichaccountshouldbecredited?A.AccountsreceivableB.UnearnedrevenueC.ServicerevenueD.CashAnswer:B9.Whatisthetermforthetotalamountofassetsownedbyacompany?A.LiabilitiesB.EquityC.AssetsD.RevenueAnswer:C10.Theprocessofrecordingadjustingentriesinthegeneralledgerisknownas:A.PostingB.AdjustingC.JournalizingD.ReversingAnswer:A二、多項選擇題（總共10題，每題2分）1.Whichofthefollowingareexamplesofcurrentassets?A.AccountsreceivableB.InventoryC.PrepaidexpensesD.EquipmentAnswer:A,B,C2.Whatarethestepsintheaccountingcycle?A.JournalizingB.PostingC.AdjustingentriesD.PreparingfinancialstatementsAnswer:A,B,C,D3.Whichofthefollowingareexamplesofliabilities?A.AccountspayableB.NotespayableC.BondspayableD.CommonstockAnswer:A,B,C4.Whatarethecomponentsofthebalancesheet?A.AssetsB.LiabilitiesC.EquityD.RevenueAnswer:A,B,C5.Whichofthefollowingaretypesofdepreciationmethods?A.Straight-lineB.DecliningbalanceC.UnitsofproductionD.AcceleratedAnswer:A,B,C,D6.Whatarethetypesofadjustingentries?A.AccruedrevenuesB.AccruedexpensesC.DeferredrevenuesD.DeferredexpensesAnswer:A,B,C,D7.Whichofthefollowingareexamplesofrealaccounts?A.AssetsB.LiabilitiesC.EquityD.RevenueAnswer:A,B,C8.Whatarethestepsintheclosingprocess?A.ClosingrevenueaccountsB.ClosingexpenseaccountsC.ClosingtheincomesummaryaccountD.ClosingtheretainedearningsaccountAnswer:A,B,C,D9.Whichofthefollowingareexamplesofintangibleassets?A.PatentsB.TrademarksC.GoodwillD.EquipmentAnswer:A,B,C10.Whatarethecomponentsoftheincomestatement?A.RevenueB.ExpensesC.NetincomeD.DividendsAnswer:A,B,C三、判斷題（總共10題，每題2分）1.TheaccountingequationisAssets=Liabilities+Equity.Answer:True2.Acompany'snetincomeincreasesitsretainedearnings.Answer:True3.Depreciationisaprocessofallocatingthecostofanassetoveritsusefullife.Answer:True4.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaid.Answer:True5.Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.Answer:True6.Theincomestatementshowsacompany'sfinancialperformanceoveraperiodoftime.Answer:True7.Currentassetsareassetsthatcanbeconvertedintocashwithinoneyear.Answer:True8.Liabilitiesareobligationsthatacompanyowestoothers.Answer:True9.Theaccountingcycleisaseriesofstepsthataccountantsfollowtorecordandreportfinancialinformation.Answer:True10.Theclosingprocessresetsthetemporaryaccountstozeroforthenextaccountingperiod.Answer:True四、簡答題（總共4題，每題5分）1.Explainthedifferencebetweenassetsandliabilities.Assetsareresourcesownedbyacompanythatareexpectedtobringfutureeconomicbenefits.Liabilitiesareobligationsthatacompanyowestoothers,whichareexpectedtoresultinanoutflowofresources.Assetsarelistedonthebalancesheetontheleftside,whileliabilitiesarelistedontherightside.2.Describethepurposeofadjustingentries.Adjustingentriesaremadeattheendofanaccountingperiodtoensurethatthefinancialstatementsareaccurateandreflectthetruefinancialpositionofthecompany.Theyareusedtorecordaccruedrevenuesandexpenses,deferredrevenuesandexpenses,andtoallocatethecostoflong-termassetsovertheirusefullives.3.Whatisthesignificanceoftheaccountingequation?Theaccountingequation,Assets=Liabilities+Equity,isthefoundationofdouble-entryaccounting.Itshowsthatacompany'sassetsarefinancedbyeitherdebt(liabilities)orequity.Itensuresthatthefinancialstatementsarebalancedandprovidesaframeworkforanalyzingacompany'sfinancialposition.4.Explainthedifferencebetweentheincomestatementandthebalancesheet.Theincomestatementshowsacompany'sfinancialperformanceoveraperiodoftimebyreportingitsrevenuesandexpenses.Itcalculatesthenetincomeorlossfortheperiod.Thebalancesheet,ontheotherhand,showsacompany'sfinancialpositionataspecificpointintimebyreportingitsassets,liabilities,andequity.Itprovidesasnapshotofthecompany'sfinancialhealth.五、討論題（總共4題，每題5分）1.Discusstheimportanceoftheaccountingcycleinthepreparationoffinancialstatements.Theaccountingcycleisaseriesofstepsthataccountantsfollowtorecord,classify,andsummarizefinancialtransactions.Itensuresthatalltransactionsareproperlyrecordedandthatthefinancialstatementsareaccurateandcomplete.Theaccountingcycleincludesjournalizing,posting,adjustingentries,preparingfinancialstatements,andclosingentries.Withouttheaccountingcycle,financialstatementswouldnotbereliableorusefulfordecision-makingpurposes.2.Explaintheconceptofaccrualaccountinganditsimpactonfinancialreporting.Accrualaccountingisanaccountingmethodthatrecognizesrevenuesandexpenseswhentheyareearnedorincurred,regardlessofwhencashisreceivedorpaid.Thismethodprovidesamoreaccuratepictureofacompany'sfinancialperformanceandpositioncomparedtocashaccounting.Accrualaccountingensuresthatrevenuesandexpensesarematchedintheperiodtheyareearnedorincurred,leadingtomorereliablefinancialreporting.3.Discusstheroleofdepreciationinfinancialreporting.Depreciationistheprocessofallocatingthecostofalong-termassetoveritsusefullife.Itisanimportantconceptinfinancialreportingbecauseitreflectstheconsumptionoftheasset'seconomicbenefitsovertime.Depreciationexpenseisrecordedonthei