2025年會計碩士的英語面試題庫及答案

一、單項選擇題（總共10題，每題2分）1.Whichofthefollowingisconsideredacurrentassetonabalancesheet?A.EquipmentB.AccountsReceivableC.Long-termInvestmentsD.BondsPayable2.Theprocessofrecordingfinancialtransactionsinabusinessisknownas:A.AuditingB.BookkeepingC.BudgetingD.Forecasting3.Whichfinancialstatementshowsacompany'sprofitabilityoveraspecificperiod?A.BalanceSheetB.IncomeStatementC.CashFlowStatementD.StatementofShareholders'Equity4.Theaccountingprinciplethatstatesrevenuesshouldberecognizedwhenearnedandexpenseswhenincurredisknownas:A.HistoricalCostPrincipleB.MatchingPrincipleC.RevenueRecognitionPrincipleD.FullDisclosurePrinciple5.Acompany'sabilitytomeetitsshort-termobligationsismeasuredby:A.Debt-to-EquityRatioB.CurrentRatioC.ReturnonEquityD.EarningsperShare6.Whichofthefollowingisacapitalexpenditure?A.PurchaseofinventoryB.PaymentofsalariesC.RepairofofficeequipmentD.Paymentofutilitybills7.Theprocessofevaluatingacompany'sfinancialperformanceandpositionisknownas:A.FinancialAnalysisB.FinancialPlanningC.FinancialReportingD.FinancialManagement8.Whichfinancialstatementshowsthechangesinacompany'sequityoveraspecificperiod?A.BalanceSheetB.IncomeStatementC.CashFlowStatementD.StatementofShareholders'Equity9.Theaccountingmethodthatrecordstransactionsattheiroriginalcostisknownas:A.AccrualBasisB.CashBasisC.HistoricalCostPrincipleD.MatchingPrinciple10.Acompany'sabilitytogenerateprofitfromitsassetsismeasuredby:A.GrossProfitMarginB.NetProfitMarginC.ReturnonAssetsD.EarningsperShare二、填空題（總共10題，每題2分）1.Theprocessofensuringtheaccuracyandreliabilityoffinancialstatementsiscalled________.2.Thefinancialstatementthatshowsacompany'sfinancialpositionataspecificpointintimeisthe________.3.Theratiothatmeasuresacompany'sabilitytomeetitsshort-termobligationsisthe________.4.Theprinciplethatstatesrevenuesshouldberecognizedwhenearnedisknownasthe________.5.Thefinancialstatementthatshowsacompany'scashinflowsandoutflowsoveraspecificperiodisthe________.6.Theprocessofrecordingfinancialtransactionsinabusinessiscalled________.7.Theratiothatmeasuresacompany'sprofitabilityrelativetoitsequityisthe________.8.Thefinancialstatementthatshowsthechangesinacompany'sequityoveraspecificperiodisthe________.9.Theaccountingmethodthatrecordstransactionsattheiroriginalcostiscalledthe________.10.Theratiothatmeasuresacompany'sabilitytogenerateprofitfromitsassetsisthe________.三、判斷題（總共10題，每題2分）1.Thebalancesheetprovidesinformationaboutacompany'sprofitabilityoveraspecificperiod.2.Theincomestatementshowsacompany'sfinancialpositionataspecificpointintime.3.Thecashflowstatementrecordsallcashinflowsandoutflowsofacompany.4.Thematchingprinciplestatesthatrevenuesshouldberecognizedwhenearnedandexpenseswhenincurred.5.Thecurrentratiomeasuresacompany'sabilitytomeetitslong-termobligations.6.Thedebt-to-equityratiomeasuresacompany'sabilitytomeetitsshort-termobligations.7.Thereturnonassetsmeasuresacompany'sabilitytogenerateprofitfromitsassets.8.Thehistoricalcostprinciplestatesthatassetsshouldberecordedattheiroriginalcost.9.Theaccrualbasisofaccountingrecordstransactionswhencashisreceivedorpaid.10.Thestatementofshareholders'equityshowsacompany'scashinflowsandoutflowsoveraspecificperiod.四、簡答題（總共4題，每題5分）1.Explainthedifferencebetweentheaccrualbasisandthecashbasisofaccounting.2.Describethepurposeofthecurrentratioandhowitiscalculated.3.Whatisthesignificanceofthematchingprincipleinaccounting?4.Discusstheimportanceoffinancialratiosinevaluatingacompany'sfinancialperformance.五、討論題（總共4題，每題5分）1.Howdoesthehistoricalcostprincipleimpactthefinancialstatementsofacompany?2.Discusstheroleoffinancialplanninginabusiness.3.Explainthesignificanceofthecashflowstatementinfinancialanalysis.4.Howcanacompanyimproveitsprofitabilityandefficiency?答案和解析一、單項選擇題答案1.B2.B3.B4.B5.B6.C7.A8.D9.C10.C二、填空題答案1.Auditing2.BalanceSheet3.CurrentRatio4.RevenueRecognitionPrinciple5.CashFlowStatement6.Bookkeeping7.ReturnonEquity8.StatementofShareholders'Equity9.HistoricalCostPrinciple10.ReturnonAssets三、判斷題答案1.False2.False3.True4.True5.False6.False7.True8.True9.False10.False四、簡答題答案1.Theaccrualbasisofaccountingrecordstransactionswhentheyareearnedorincurred,regardlessofwhencashisreceivedorpaid.Thecashbasisofaccountingrecordstransactionsonlywhencashisreceivedorpaid.Theaccrualbasisprovidesamoreaccuratepictureofacompany'sfinancialperformanceandposition.2.Thecurrentratiomeasuresacompany'sabilitytomeetitsshort-termobligationsbycomparingitscurrentassetstoitscurrentliabilities.Itiscalculatedbydividingcurrentassetsbycurrentliabilities.Ahighercurrentratioindicatesastrongerabilitytomeetshort-termobligations.3.Thematchingprincipleissignificantinaccountingbecauseitensuresthatrevenuesandexpensesarerecognizedinthesameperiod,providingamoreaccuratepictureofacompany'sprofitability.Ithelpsinmatchingthecostsincurredtogeneraterevenue,allowingforbetterfinancialanalysisanddecision-making.4.Financialratiosareimportantinevaluatingacompany'sfinancialperformanceastheyprovideastandardizedmeasureofvariousaspectssuchasliquidity,solvency,profitability,andefficiency.Theyhelpincomparingacompany'sperformanceovertimeandwithindustrypeers,identifyingareasofstrengthandweakness,andmakinginformeddecisions.五、討論題答案1.Thehistoricalcostprincipleimpactsthefinancialstatementsofacompanybyrecordingassetsattheiroriginalcost.Thiscanleadtodifferencesbetweenthebookvalueandmarketvalueofassets,affectingthecompany'sfinancialpositionandperformance.Italsoprovidesaconsistentbasisforrecordingandreportingassets.2.Financialplanningplaysacrucialroleinabusinessbysettingfinancialgoals,creatingbudgets,andallocatingresourceseffectively.Ithelpsinforecastingfuturefinancialneeds,managingcashflow,andmakingstrategicdecisions.Financialplanningensuresthelong-termsustainabilityandgrowthoftheb