會計英語考試題目及答案

一、單項選擇題（總共10題，每題2分）1.Whichofthefollowingistheprocessofrecordingfinancialtransactionsinabusiness'saccountingsystem?A.AuditingB.BookkeepingC.BudgetingD.TaxationAnswer:B2.Thebalancesheetprovidesasnapshotofacompany'sfinancialpositionataspecificpointintime.WhichofthefollowingisNOTtypicallyincludedonabalancesheet?A.AssetsB.LiabilitiesC.EquityD.RevenueAnswer:D3.Whatisthetermforthetotalamountofmoneyacompanyowestoitscreditors?A.AssetsB.LiabilitiesC.EquityD.RevenueAnswer:B4.Theincomestatementshowsacompany'sfinancialperformanceoveraspecificperiod.WhichofthefollowingisNOTtypicallyincludedonanincomestatement?A.RevenueB.ExpensesC.NetIncomeD.AssetsAnswer:D5.Whatisthetermfortheprocessofadjustingthebookvalueofanassettoreflectitscurrentmarketvalue?A.DepreciationB.AmortizationC.RevaluationD.AppreciationAnswer:C6.Whichofthefollowingisacurrentasset?A.Property,plant,andequipmentB.AccountsreceivableC.Long-terminvestmentsD.IntangibleassetsAnswer:B7.Whatisthetermfortheprocessofsettingfinancialgoalsanddevelopingplanstoachievethem?A.BudgetingB.ForecastingC.AuditingD.TaxationAnswer:A8.Theaccountingequationisexpressedas:A.Assets=Liabilities+EquityB.Revenue-Expenses=NetIncomeC.Assets-Liabilities=EquityD.Expenses-Revenue=NetIncomeAnswer:A9.Whatisthetermfortheprocessofexaminingandverifyingtheaccuracyoffinancialrecords?A.BookkeepingB.AuditingC.BudgetingD.TaxationAnswer:B10.TheGenerallyAcceptedAccountingPrinciples(GAAP)areasetof:A.InternationalfinancialreportingstandardsB.LocalfinancialregulationsC.U.S.financialreportingstandardsD.EuropeanfinancialreportingstandardsAnswer:C二、多項選擇題（總共10題，每題2分）1.Whichofthefollowingareexamplesofcurrentassets?A.CashB.AccountsreceivableC.InventoryD.Property,plant,andequipmentAnswer:A,B,C2.Whatarethemainfinancialstatements?A.BalancesheetB.IncomestatementC.CashflowstatementD.StatementofchangesinequityAnswer:A,B,C,D3.Whichofthefollowingareexamplesofliabilities?A.AccountspayableB.Short-termloansC.Long-termdebtD.EquityAnswer:A,B,C4.Whatarethemaincomponentsoftheincomestatement?A.RevenueB.ExpensesC.NetincomeD.DividendsAnswer:A,B,C5.Whichofthefollowingareexamplesofintangibleassets?A.PatentsB.TrademarksC.GoodwillD.InventoryAnswer:A,B,C6.Whatarethemainpurposesofbudgeting?A.PlanningB.ControlC.PerformanceevaluationD.InvestmentdecisionAnswer:A,B,C7.Whichofthefollowingareexamplesoffixedassets?A.LandB.BuildingsC.MachineryD.AccountsreceivableAnswer:A,B,C8.Whatarethemaintypesofdepreciationmethods?A.Straight-linemethodB.DecliningbalancemethodC.Sum-of-the-years'-digitsmethodD.UnitsofproductionmethodAnswer:A,B,C,D9.Whichofthefollowingareexamplesofcurrentliabilities?A.AccountspayableB.Short-termloansC.AccruedexpensesD.Long-termdebtAnswer:A,B,C10.Whatarethemainpurposesoffinancialratios?A.PerformanceevaluationB.InvestmentdecisionC.CreditdecisionD.LiquidityanalysisAnswer:A,B,C,D三、判斷題（總共10題，每題2分）1.Thebalancesheetprovidesadetailedrecordofallfinancialtransactionsthathaveoccurredduringaspecificperiod.Answer:False2.Theincomestatementshowsacompany'sfinancialpositionataspecificpointintime.Answer:False3.Depreciationistheprocessofallocatingthecostofanassetoveritsusefullife.Answer:True4.Currentassetsarethosethatcanbeconvertedintocashwithinoneyear.Answer:True5.Liabilitiesaretheamountsofmoneythatacompanyowestoitscreditors.Answer:True6.TheaccountingequationisexpressedasAssets=Liabilities+Equity.Answer:True7.TheGenerallyAcceptedAccountingPrinciples(GAAP)areasetofinternationalfinancialreportingstandards.Answer:False8.Thecashflowstatementshowsacompany'sfinancialperformanceoveraspecificperiod.Answer:False9.Budgetingistheprocessofsettingfinancialgoalsanddevelopingplanstoachievethem.Answer:True10.Financialratiosareusedtoevaluateacompany'sfinancialperformanceandposition.Answer:True四、簡答題（總共4題，每題5分）1.Whatisthedifferencebetweenassetsandliabilities?Answer:Assetsareresourcesownedbyacompanythatareexpectedtobringfutureeconomicbenefits,whileliabilitiesareobligationsthatacompanyowestoothers.Assetsrepresentwhatthecompanyowns,whereasliabilitiesrepresentwhatthecompanyowes.Thedifferencebetweenassetsandliabilitiesisreflectedintheaccountingequation:Assets=Liabilities+Equity.2.Whatarethemaincomponentsoftheincomestatement?Answer:Themaincomponentsoftheincomestatementarerevenue,expenses,andnetincome.Revenuerepresentsthetotalamountofmoneyearnedfromthesaleofgoodsorservices,expensesrepresentthecostsincurredingeneratingthatrevenue,andnetincomeisthedifferencebetweenrevenueandexpenses.Theincomestatementprovidesasummaryofacompany'sfinancialperformanceoveraspecificperiod.3.Whatisthepurposeofbudgeting?Answer:Thepurposeofbudgetingistoplanandcontrolfinancialresources.Itinvolvessettingfinancialgoals,forecastingfuturefinancialneeds,anddevelopingplanstoachievethosegoals.Budgetinghelpsacompanyallocateresourceseffectively,monitorperformance,andmakeinformeddecisions.Italsohelpsinidentifyingpotentialfinancialproblemsandtakingcorrectiveactions.4.Whatarefinancialratiosandhowaretheyused?Answer:Financialratiosaremathematicalcomparisonsofdifferentfinancialstatementitems.Theyareusedtoevaluateacompany'sfinancialperformanceandposition.Financialratiosprovideinsightsintovariousaspectsofacompany'sfinancialhealth,suchasliquidity,solvency,profitability,andefficiency.Theyareusedbyinvestors,creditors,andmanagementtomakeinformeddecisionsaboutthecompany.五、討論題（總共4題，每題5分）1.Discusstheimportanceoffinancialstatementsindecision-making.Answer:Financialstatementsarecrucialindecision-makingastheyprovidevaluableinformationaboutacompany'sfinancialperformanceandposition.Theyhelpstakeholders,suchasinvestors,creditors,andmanagement,makeinformeddecisions.Investorsusefinancialstatementstoassesstheprofitabilityandriskofinvestinginacompany,creditorsusethemtoevaluatethecreditworthinessofacompany,andmanagementusesthemtomonitorperformance,identifyareasforimprovement,andmakestrategicdecisions.Financialstatementsprovideastandardizedandobjectivebasisforevaluatingacompany'sfinancialhealthandmakinginformeddecisions.2.Discusstheroleofdepreciationinfinancialreporting.Answer:Depreciationplaysasignificantroleinfinancialreportingasitallowscompaniestoallocatethecostoftangibleassetsovertheirusefullives.Itreflectstheconsumptionoftheasset'seconomicbenefitsandprovidesamoreaccuraterepresentationofthecompany'sfinancialpositionandperformance.Depreciationhelpsinmatchingthecostoftheassetwiththerevenueitgenerates,inaccordancewiththematchingprincipleinaccounting.Italsoaffectsthecompany'staxableincomeandcashflow.Properlyaccountingfordepreciationensuresthatfinancialstatementsprovideatrueandfairviewofacompany'sfinancialpositionandperformance.3.Discussthechallengesofinternationalfinancialreporting.Answer:Internationalfinancialreportingfacesseveralchallengesduetothediversityofaccountingstandardsandpracticesacrossdifferentcountries.Companiesoperatinginmultiplecountriesneedtocomplywithdifferentaccountingrulesandregulations,whichcanbecomplexandtime-consuming.Thelackofharmonizationbetweenaccountingstandardscanmakeitdifficulttocomparefinancialstatementsofcompaniesfromdifferentcountries.Additionally,culturalandlinguisticdifferencescanposechallengesinunderstan