2025年會計英語專業(yè)面試題庫及答案

一、單項選擇題（總共10題，每題2分）1.WhichofthefollowingisNOTapartoftheaccountingequation?A.AssetsB.LiabilitiesC.EquityD.Revenue2.Theprocessofidentifying,measuring,andcommunicatingfinancialinformationisknownas:A.FinancialanalysisB.FinancialreportingC.AuditingD.Budgeting3.Whatistheprimarypurposeofabalancesheet?A.Toshowthecompany'sprofitabilityoveraperiodB.Toshowthecompany'sfinancialpositionataspecificpointintimeC.TotrackcashinflowsandoutflowsD.Toplanforfutureinvestments4.Whichaccountingprinciplerequiresthatfinancialstatementsreflecttheeconomicrealityoftransactions?A.ConsistencyprincipleB.MaterialityprincipleC.RevenuerecognitionprincipleD.Economicrealityprinciple5.Theaccountingmethodthatrecordsrevenuewhenitisearnedandexpenseswhentheyareincurredisknownas:A.CashbasisaccountingB.AccrualbasisaccountingC.LIFOmethodD.FIFOmethod6.Whatisthetermfortheprocessofadjustingtheaccountsattheendofanaccountingperiod?A.JournalizingB.PostingC.AdjustingentriesD.Reconciliation7.Atrialbalanceisusedto:A.RecordalltransactionsintheaccountingsystemB.VerifytheequalityofdebitsandcreditsC.PreparefinancialstatementsD.Adjusttheaccounts8.Whichofthefollowingisacurrentasset?A.EquipmentB.BuildingsC.AccountsreceivableD.Long-terminvestments9.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonaconsistentbasisfromperiodtoperiodisknownas:A.ConsistencyprincipleB.MatchingprincipleC.FulldisclosureprincipleD.Materialityprinciple10.Whatisthetermfortheprocessofexamininganorganization'sfinancialrecordstoensureaccuracyandcompliancewithlawsandregulations?A.BudgetingB.AuditingC.FinancialanalysisD.Taxation二、填空題（總共10題，每題2分）1.Theprocessofrecordingfinancialtransactionsinajournalisknownas________.2.Theaccountingprinciplethatrequiresfinancialstatementstodiscloseallrelevantinformationisknownas________.3.Afinancialstatementthatshowsacompany'srevenues,expenses,andnetincomeorlossforaperiodisknownas________.4.Theprocessofverifyingtheaccuracyoffinancialrecordsbycomparingthemtosupportingdocumentsisknownas________.5.Theaccountingmethodthatrecordsrevenuewhencashisreceivedandexpenseswhencashispaidisknownas________.6.Afinancialstatementthatshowsacompany'sassets,liabilities,andequityataspecificpointintimeisknownas________.7.Theaccountingprinciplethatrequiresexpensestobematchedwiththerevenuestheyhelpgenerateisknownas________.8.Theprocessofrecordingadjustmentstotheaccountsattheendofanaccountingperiodisknownas________.9.Afinancialstatementthatshowsacompany'scashinflowsandoutflowsforaperiodisknownas________.10.Theprocessofexamininganorganization'sfinancialrecordstoensuretheyareaccurateandcompleteisknownas________.三、判斷題（總共10題，每題2分）1.TheaccountingequationisAssets=Liabilities+Equity.2.Theaccrualbasisofaccountingrecognizesrevenuewhenitisearnedandexpenseswhentheyareincurred.3.Abalancesheetprovidesinformationaboutacompany'sprofitabilityoveraperiod.4.Theprocessofadjustingtheaccountsattheendofanaccountingperiodisknownasclosingentries.5.Atrialbalanceisusedtoverifytheequalityofdebitsandcredits.6.Accountsreceivableareconsideredcurrentassets.7.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.8.Theprocessofexamininganorganization'sfinancialrecordstoensureaccuracyandcompliancewithlawsandregulationsisknownasbudgeting.9.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonaconsistentbasisfromperiodtoperiodisknownasthematerialityprinciple.10.Acashflowstatementshowsacompany'srevenues,expenses,andnetincomeorlossforaperiod.四、簡答題（總共4題，每題5分）1.Explainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.2.Describethepurposeofatrialbalanceintheaccountingprocess.3.Whatareadjustingentries,andwhyaretheynecessary?4.Discusstheimportanceofthematchingprincipleinaccounting.五、討論題（總共4題，每題5分）1.Howdoestheeconomicrealityprincipleimpactfinancialreporting?2.Discusstheroleoffinancialstatementsinmakingbusinessdecisions.3.Explainthesignificanceoftheconsistencyprincipleinfinancialreporting.4.Howdoestheprocessofauditingcontributetotheaccuracyandreliabilityoffinancialinformation?答案和解析一、單項選擇題答案1.D2.B3.B4.D5.B6.C7.B8.C9.A10.B二、填空題答案1.Journalizing2.Fulldisclosureprinciple3.Incomestatement4.Reconciliation5.Cashbasisaccounting6.Balancesheet7.Matchingprinciple8.Adjustingentries9.Cashflowstatement10.Auditing三、判斷題答案1.True2.True3.False4.False5.True6.True7.True8.False9.False10.False四、簡答題答案1.Thecashbasisofaccountingrecordsrevenuewhencashisreceivedandexpenseswhencashispaid,whiletheaccrualbasisofaccountingrecognizesrevenuewhenitisearnedandexpenseswhentheyareincurred,regardlessofwhencashtransactionsoccur.2.Atrialbalanceisusedtoverifytheequalityofdebitsandcreditsintheaccountingsystem.Ithelpsensurethattheaccountingrecordsareaccurateandbalancedbeforefinancialstatementsareprepared.3.Adjustingentriesarejournalentriesmadeattheendofanaccountingperiodtoensurethatrevenuesandexpensesarerecognizedinthecorrectperiod.Theyarenecessarytoadheretothematchingprincipleandprovideamoreaccuratepictureofacompany'sfinancialposition.4.Thematchingprincipleiscrucialinaccountingbecauseitensuresthatexpensesarerecognizedinthesameperiodastherevenuestheyhelpgenerate.Thisprovidesamoreaccuratemeasureofacompany'sprofitabilityandfinancialperformance.五、討論題答案1.Theeconomicrealityprincipleimpactsfinancialreportingbyrequiringthatfinancialstatementsreflecttheeconomicrealityoftransactions,ratherthanjusttheirlegalform.Thisensuresthatfinancialreportsprovideatrueandfairviewofacompany'sfinancialpositionandperformance.2.Financialstatementsplayavitalroleinmakingbusinessdecisionsbyprovidinginformationaboutacompany'sfinancialperformance,liquidity,andsolvency.Theyhelpstakeholdersassessthecompany'sprof