2025年大學(xué)大一（會(huì)計(jì)學(xué)）會(huì)計(jì)專業(yè)英語階段測試題及答案

（考試時(shí)間：90分鐘滿分100分）班級(jí)______姓名______第I卷（選擇題，共40分）答題要求：請將每小題的正確答案填寫在括號(hào)內(nèi)。(總共20題，每題2分，每題只有一個(gè)正確答案)1.Theaccountingequationis().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory3.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset4.Thedouble-entryaccountingsystemmeans().A.everytransactionisrecordedtwiceB.everytransactionaffectstwoaccountsC.everytransactionhastwoequalandoppositeeffectsontheaccountingequationD.everytransactionisrecordedintwodifferentledgers5.Revenueisrecognizedwhen().A.cashisreceivedB.goodsorservicesareprovidedC.anorderisreceivedD.acontractissigned6.Theaccountingperiodisusually().A.onemonthB.onequarterC.oneyearD.sixmonths7.Whichofthefollowingisacurrentliability?()A.MortgagepayableB.BondspayableC.AccountspayableD.Long-termloan8.Thefinancialstatementsinclude().A.incomestatement,balancesheet,andcashflowstatementB.incomestatement,ledger,andtrialbalanceC.balancesheet,journal,andcashflowstatementD.incomestatement,balancesheet,andledger9.Costofgoodssoldiscalculatedas().A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Purchases+Endinginventory-BeginninginventoryD.Purchases-Beginninginventory-Endinginventory10.Adebitentry().A.increasesassetsandincreasesliabilitiesB.increasesassetsanddecreasesliabilitiesC.decreasesassetsandincreasesliabilitiesD.decreasesassetsanddecreasesliabilities11.Theaccountingstandard-settingbodyintheUnitedStatesis().A.FASBB.IASBC.GAAPD.IFRS12.Whichofthefollowingisnotacomponentofthecashflowstatement?()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities13.Accruedexpensesare().A.expensesthathavebeenpaidbutnotyetincurredB.expensesthathavebeenincurredbutnotyetpaidC.revenuesthathavebeenreceivedbutnotyetearnedD.revenuesthathavebeenearnedbutnotyetreceived14.Prepaidexpensesare().A.assetsthatwillbeusedupinthefutureB.liabilitiesthatwillbepaidinthefutureC.revenuesthatwillbeearnedinthefutureD.expensesthatwillbeincurredinthefuture15.Equityisalsoknownas().A.NetassetsB.TotalassetsC.TotalliabilitiesD.Grossassets16.Thematchingprinciplerequiresthat().A.revenuesbematchedwithexpensesinthesameaccountingperiodB.assetsbematchedwithliabilitiesinthesameaccountingperiodC.expensesbematchedwithcashpaymentsinthesameaccountingperiodD.revenuesbematchedwithcashreceiptsinthesameaccountingperiod17.Atrialbalanceispreparedto().A.provetheequalityofdebitsandcreditsB.recordtransactionsC.preparefinancialstatementsD.calculatenetincome18.Whichofthefollowingaccountshasanormalcreditbalance?()A.AssetaccountsB.ExpenseaccountsC.LiabilityaccountsD.Dividendaccounts19.Unearnedrevenueis().A.arevenueaccountB.anexpenseaccountC.anassetaccountD.aliabilityaccount20.Theprocessofallocatingthecostofaplantassetoveritsusefullifeiscalled().A.amortizationB.depreciationC.depletionD.impairment第II卷（非選擇題，共60分）（一）名詞解釋（共5題，每題4分，共20分）答題要求：請簡要解釋下列會(huì)計(jì)專業(yè)英語術(shù)語。1.Accountingentity2.Goingconcernassumption3.Monetaryunitassumption4.Periodicityassumption5.Conservatismprinciple（二）簡答題（共3題，每題10分，共30分）答題要求：請簡要回答下列問題。1.Explainthedifferencebetweenfinancialaccountingandmanagerialaccounting.2.Whatarethemainfunctionsofthebalancesheet?3.Describethestepsintheaccountingcycle.（三）業(yè)務(wù)處理題（共1題，10分）答題要求：根據(jù)以下業(yè)務(wù)編制會(huì)計(jì)分錄。OnJanuary1,ABCCompanypurchasedapieceofequipmentfor$10,000cash.Theequipmenthasanestimatedusefullifeof5yearsandnosalvagevalue.Thecompanyusesthestraight-linedepreciationmethod.Recordthepurchaseoftheequipmentandthedepreciationexpenseattheendofthefirstyear.（四）案例分析題（共1題，10分）答題要求：閱讀以下材料，回答問題。CompanyXisamanufacturingcompany.Inthecurrentyear,ithadthefollowingtransactions:1.Purchasedrawmaterialsworth$50,000oncredit.2.Incurreddirectlaborcostsof$30,000incash.3.Factoryoverheadcoststotaled$20,000,allpaidincash.4.Completedproductionofgoodsworth$100,000.5.Soldhalfofthecompletedgoodsfor$80,000cash.1.Calculatethecostofgoodssold.2.Determinethenetincomefortheyearassumingnootherexpenses.（五）翻譯題（共1題，10分）答題要求：將以下會(huì)計(jì)專業(yè)英語段落翻譯成中文。Theincomestatementisafinancialstatementthatshowsthecompany'srevenues,expenses,gains,andlossesoveraspecificperiodoftime.Itisusedtomeasuretheprofitabilityofthecompany.Thebalancesheetpresentsthecompany'sfinancialpositionataspecificpointintime,showingitsassets,liabilities,andshareholders'equity.Thecashflowstatementreportsthecashinflowsandoutflowsduringaperiod,classifyingthemintooperating,investing,andfinancingactivities.答案：第I卷：1.B2.C3.B4.C5.B6.C7.C8.A9.A10.B11.A12.D13.B14.A15.A16.A17.A18.C19.D20.B第II卷：（一）1.會(huì)計(jì)主體：是指會(huì)計(jì)工作所服務(wù)的特定單位或組織，它界定了會(huì)計(jì)核算的空間范圍。2.持續(xù)經(jīng)營假設(shè)：假定企業(yè)在可預(yù)見的未來會(huì)持續(xù)經(jīng)營下去，而不是即將面臨破產(chǎn)清算。3.貨幣計(jì)量假設(shè)：會(huì)計(jì)核算以貨幣作為主要計(jì)量單位，并假定幣值穩(wěn)定不變。4.會(huì)計(jì)分期假設(shè)：將企業(yè)持續(xù)不斷的經(jīng)營活動(dòng)劃分為若干相等的會(huì)計(jì)期間，以便定期編制財(cái)務(wù)報(bào)表。5.穩(wěn)健性原則：要求企業(yè)在進(jìn)行會(huì)計(jì)核算時(shí)，應(yīng)當(dāng)遵循謹(jǐn)慎性原則的要求，不得多計(jì)資產(chǎn)或收益、少計(jì)負(fù)債或費(fèi)用。（二）1.財(cái)務(wù)會(huì)