2025年大學(xué)（會(huì)計(jì)學(xué)）會(huì)計(jì)專業(yè)英語(yǔ)實(shí)訓(xùn)階段測(cè)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：本卷共20小題，每小題2分。在每小題給出的四個(gè)選項(xiàng)中，只有一項(xiàng)是符合題目要求的。請(qǐng)將正確答案的序號(hào)填在題后的括號(hào)內(nèi)。1.Theaccountingequationcanbeexpressedas()A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory3.Theprocessofrecordingfinancialtransactionsiscalled()A.JournalizingB.PostingC.AdjustingD.Closing4.Depreciationistheprocessof()A.IncreasingthevalueofanassetovertimeB.DecreasingthevalueofanassetovertimeC.RecordingthepurchaseofanassetD.Recordingthesaleofanasset5.Theincomestatementshows()A.ThefinancialpositionofacompanyataspecificpointintimeB.TheresultsofoperationsforaperiodoftimeC.ThecashinflowsandoutflowsofacompanyD.Thechangesinowners'equityoveraperiodoftime6.Revenueisrecognizedwhen()A.CashisreceivedB.GoodsorservicesareprovidedC.AnorderisplacedD.Acontractissigned7.Whichofthefollowingisacurrentliability?()A.MortgagepayableB.BondspayableC.AccountspayableD.Commonstock8.Thebalancesheetisalsoknownas()A.ThestatementoffinancialpositionB.ThestatementofoperationsC.ThestatementofcashflowsD.Thestatementofchangesinowners'equity9.Whichofthefollowingisanexampleofanoperatingactivity?()A.IssuingstockB.BuyingabuildingC.SellinggoodsorservicesD.Payingdividends10.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedontheassumptionthatthebusinesswillcontinuetooperateis()A.GoingconcernB.MatchingC.HistoricalcostD.Conservatism11.Whichofthefollowingisadebitentry?()A.DecreaseinanassetB.IncreaseinaliabilityC.Increaseinowners'equityD.Decreaseinaliability12.Thegeneralledgeris()A.AbookoforiginalentryB.AsummaryofallaccountsC.ArecordofdailytransactionsD.Asubsidiaryledger13.Whichofthefollowingisacontra-assetaccount?()A.AccountsreceivableB.InventoryC.AccumulateddepreciationD.Prepaidexpenses14.Thetrialbalanceispreparedto()A.ProvetheequalityofdebitsandcreditsB.PreparefinancialstatementsC.AdjusttheaccountsD.Closetheaccounts15.Whichofthefollowingisanexampleofanon-currentasset?()A.CashB.AccountsreceivableC.EquipmentD.Supplies16.Theprocessofallocatingthecostofanassetoveritsusefullifeiscalled()A.DepletionB.AmortizationC.DepreciationD.Impairment17.Whichofthefollowingisaliabilityaccount?()A.RevenueB.ExpenseC.AccountspayableD.Owners'equity18.Theaccountingprinciplethatrequiresexpensestoberecognizedinthesameperiodastherevenuestheyhelptogenerateis()A.MatchingB.GoingconcernC.HistoricalcostD.Conservatism19.Whichofthefollowingisanexampleofafinancingactivity?()A.BuyinginventoryB.SellinggoodsorservicesC.PayingoffaloanD.Purchasingequipment20.Thefinancialstatementthatshowsthechangesinowners'equityoveraperiodoftimeis()A.IncomestatementB.BalancesheetC.StatementofcashflowsD.Statementofchangesinowners'equity第II卷（非選擇題，共60分）（一）填空題（共10分）答題要求：本大題共5小題，每小題2分。請(qǐng)?jiān)跈M線上填入正確的答案。1.TheaccountingequationisAssets=________+Owners'Equity.2.________istheprocessofrecordingfinancialtransactionsinajournal.3.Depreciationiscalculatedusingmethodssuchasstraight-line,________,andunits-of-production.4.Theincomestatementreportsrevenues,________,andnetincomeorloss.5.________activitiesincludecashreceiptsandpaymentsrelatedtothepurchaseandsaleoflong-termassets.（二）名詞解釋（共15分）答題要求：本大題共3小題，每小題5分。請(qǐng)簡(jiǎn)要解釋下列名詞。1.Accounting2.Assets3.Liabilities（三）簡(jiǎn)答題（共15分）答題要求：本大題共3小題，每小題5分。請(qǐng)簡(jiǎn)要回答下列問(wèn)題。1.Whatisthedifferencebetweenacurrentassetandanon-currentasset?2.Explainthematchingprinciple.3.Howisthebalancesheetprepared?（四）材料分析題（共15分）答題要求：閱讀以下材料，回答問(wèn)題。CompanyAhasthefollowingfinancialinformationfortheyearendedDecember31,2024:-Revenue:$500,000-Costofgoodssold:$300,000-Operatingexpenses:$100,000-Interestexpense:$20,000-Taxexpense:$30,000-Beginninginventory:$50,000-Endinginventory:$40,000-Accountsreceivable:$30,000-Accountspayable:$20,000-Cash:$10,000-Equipment:$200,000-Accumulateddepreciation:$50,0001.Calculatethegrossprofit.2.Calculatethenetincome.3.Whatistheamountofworkingcapital?（五）論述題（共15分）答題要求：本大題共1小題，15分。請(qǐng)結(jié)合所學(xué)知識(shí)，論述會(huì)計(jì)信息的重要性。答案：1.B2.C3.A4.B5.B6.B7.C8.A9.C10.A11.D12.B13.C14.A15.C16.C17.C18.A19.C20.D填空題答案：1.Liabilities2.Journalizing3.Decliningbalance4.Expenses5.Investing名詞解釋答案：1.Accountingistheprocessofrecording,classifying,andsummarizingfinancialtransactionstoprovideinformationthatisusefulinmakingbusinessdecisions.2.Assetsareresourcesownedbyacompanythathavefutureeconomicbenefits.3.Liabilitiesareobligationsofacompanytopaycashorprovidegoodsorservicesinthefuture.簡(jiǎn)答題答案：1.Currentassetsareexpectedtobeconvertedintocashorusedupwithinoneyearortheoperatingcycle,whicheverislonger.Non-currentassetsareexpectedtoprovideeconomicbenefitsformorethanoneyear.2.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelptogenerate.Thisensuresthatthefinancialstatementsaccuratelyreflecttheprofitabilityofacompanyforagivenperiod.3.Thebalancesheetispreparedbylistingthecompany'sassets,liabilities,andowners'equityataspecificpointintime.Assetsarelistedontheleftside,liabilitiesandowners'equityontherig