2025年英語會計(jì)期末試卷及答案

一、單項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingisconsideredacurrentassetonabalancesheet?A.EquipmentB.AccountspayableC.InventoryD.Long-terminvestmentsAnswer:C2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:A.PostingB.AdjustingentriesC.JournalizingD.TrialbalanceAnswer:C3.Whatistheprimarypurposeoftheincomestatement?A.ToshowthefinancialpositionofacompanyataspecificpointintimeB.TotrackthecashinflowsandoutflowsofacompanyC.Toreportthecompany'srevenuesandexpensesoveraperiodD.Todetailthecompany'sassetsandliabilitiesAnswer:C4.Acompanypurchasedequipmentfor$50,000onJanuary1,2023,anduseditfor5years.Ifthecompanyusesstraight-linedepreciation,whatwillbetheannualdepreciationexpense?A.$10,000B.$5,000C.$50,000D.$0Answer:A5.Whichofthefollowingisacontra-assetaccount?A.AccountsreceivableB.AccumulateddepreciationC.CommonstockD.RetainedearningsAnswer:B6.Theaccountingequationis:A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=EquityAnswer:A7.Acompany'snetincomefortheyearwas$100,000.Ifthecompanypaid$20,000individends,whatistheamountofretainedearningsattheendoftheyear?A.$80,000B.$100,000C.$120,000D.$20,000Answer:A8.Whichofthefollowingisanexampleofaadjustingentry?A.RecordingacashsaleB.RecordingdepreciationexpenseC.RecordingtheissuanceofcommonstockD.RecordingapaymentofaccountspayableAnswer:B9.Thestatementofcashflowsisdividedintothreemainsections:A.Operating,Investing,andFinancingB.Revenue,Expense,andProfitC.Assets,Liabilities,andEquityD.Current,Long-term,andDeferredAnswer:A10.Acompany'scurrentratiois3.Thismeans:A.Thecompanyhas$3incurrentassetsforevery$1incurrentliabilitiesB.Thecompanyhas$3incurrentliabilitiesforevery$1incurrentassetsC.Thecompanyhas$3inlong-termassetsforevery$1incurrentliabilitiesD.Thecompanyhas$3inlong-termliabilitiesforevery$1incurrentassetsAnswer:A二、多項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingareconsideredfinancialstatements?A.BalancesheetB.IncomestatementC.StatementofcashflowsD.StatementofretainedearningsAnswer:A,B,C,D2.Whatarethecomponentsoftheincomestatement?A.RevenueB.ExpensesC.NetincomeD.DividendsAnswer:A,B,C3.Whichofthefollowingareexamplesofcurrentliabilities?A.AccountspayableB.NotespayableC.Long-termdebtD.AccruedexpensesAnswer:A,D4.Whatarethemethodsofdepreciation?A.Straight-lineB.DecliningbalanceC.UnitsofproductionD.Sum-of-the-years'-digitsAnswer:A,B,C,D5.Whichofthefollowingarecontra-assetaccounts?A.AccumulateddepreciationB.AllowancefordoubtfulaccountsC.PrepaidexpensesD.DeferredtaxesAnswer:A,B6.Whatisincludedinthestatementofcashflows?A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Non-cashinvestingandfinancingactivitiesAnswer:A,B,C,D7.Whichofthefollowingareexamplesofadjustingentries?A.RecordingdepreciationexpenseB.RecordingaccruedsalariesC.RecordingprepaidinsuranceD.RecordingunearnedrevenueAnswer:A,B,C,D8.Whatarethecomponentsofthebalancesheet?A.AssetsB.LiabilitiesC.EquityD.RevenueAnswer:A,B,C9.Whichofthefollowingareexamplesofinternalusersoffinancialinformation?A.ManagementB.EmployeesC.InvestorsD.CreditorsAnswer:A,B10.Whatarethepurposesoffinancialreporting?A.ToprovideinformationtoexternalusersB.TocomplywithlegalandregulatoryrequirementsC.Toassistindecision-makingD.ToevaluateperformanceAnswer:A,B,C,D三、判斷題（每題2分，共10題）1.Thebalancesheetprovidesasnapshotofacompany'sfinancialpositionataspecificpointintime.Answer:True2.Theincomestatementshowsacompany'sfinancialperformanceoveraperiod.Answer:True3.Depreciationisanon-cashexpensethatreducesthebookvalueofanasset.Answer:True4.Thestatementofcashflowsreportsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivities.Answer:True5.Acompany'scurrentratioiscalculatedbydividingcurrentassetsbycurrentliabilities.Answer:True6.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaid.Answer:True7.Prepaidexpensesareconsideredcurrentassets.Answer:True8.Retainedearningsrepresenttheportionofnetincomethathasbeenreinvestedinthebusiness.Answer:True9.Theaccountingequationmustalwaysbeinbalance.Answer:True10.Financialreportingisprimarilyintendedforexternaluserssuchasinvestorsandcreditors.Answer:True四、簡答題（每題5分，共4題）1.Explainthedifferencebetweenanassetandaliability.Answer:Anassetisaresourceownedbyacompanythatisexpectedtobringfutureeconomicbenefits,suchascash,inventory,andequipment.Aliabilityisanobligationofacompanythatitisrequiredtopayinthefuture,suchasaccountspayableandloans.Assetsarelistedontheleftsideofthebalancesheet,whileliabilitiesarelistedontherightside.2.Describethepurposeofadjustingentries.Answer:Adjustingentriesaremadeattheendofanaccountingperiodtoensurethatthefinancialstatementsareaccurateandreflectthetruefinancialpositionofthecompany.Theyareusedtorecordaccruedrevenuesandexpenses,prepaidexpenses,anddepreciation.Adjustingentrieshelptomatchrevenuesandexpensestothecorrectaccountingperiod.3.Whatisthesignificanceofthecurrentratio?Answer:Thecurrentratioisaliquidityratiothatmeasuresacompany'sabilitytopayitsshort-termobligationswithitsshort-termassets.Acurrentratioof1orhigherindicatesthatacompanyhasenoughcurrentassetstocoveritscurrentliabilities.Ahighercurrentratiosuggestsbettershort-termfinancialhealth,butaveryhighratiomayindicateinefficientuseofassets.4.Explainthethreemainsectionsofthestatementofcashflows.Answer:Thestatementofcashflowsisdividedintothreemainsections:operatingactivities,investingactivities,andfinancingactivities.Operatingactivitiesincludecashflowsrelatedtothecompany'sprimarybusinessoperations,suchascashreceivedfromcustomersandcashpaidtosuppliers.Investingactivitiesincludecashflowsrelatedtothepurchaseandsaleoflong-termassets,suchasequipmentandinvestments.Financingactivitiesincludecashflowsrelatedtothecompany'sfinancingactivities,suchasissuingstock,payingdividends,andobtainingloans.五、討論題（每題5分，共4題）1.Discusstheimportanceoffinancialreportingforexternalusers.Answer:Financialreportingiscrucialforexternaluserssuchasinvestors,creditors,andregulatoryagencies.Itprovidesthemwiththenecessaryinformationtomakeinformeddecisions.Investorsusefinancialreportstoassesstheprofitabilityandfinancialhealthofacompanybeforeinvesting.Creditorsusethemtoevaluatethecreditworthinessofacompanybeforelendingmoney.Regulatoryagenciesusethemtoensurecompliancewithfinancialreportingstandardsandregulations.2.Explainhowdepreciationaffectsacompany'sfinancialstatements.Answer:Depreciationisanon-cashexpensethatallocatesthecostofalong-termassetoveritsusefullife.Itaffectsacompany'sfinancialstatementsinseveralways.Ontheincomestatement,depreciationreducesnetincome.Onthebalancesheet,itreducesthebookvalueoftheassetthroughtheaccumulateddepreciationaccount.Onthestatementofcashflows,depreciationisaddedbacktonetincomeintheoperatingactivitiessectionbecauseitisanon-cashexpense.3.Discusstheroleofinternalusersinfinancialmanagement.Answer:Internaluserssuchasmanagement,employees,andotherstakeholdersusefinancialinformationfordecision-makingandperformanceevaluation.Managementusesfinancialreportstomakestrategicdecisions,suchasbudgeting,forecasting,andperformanceevaluation.Employeesusefinancialin