2025年大學(xué)（會計學(xué)）專業(yè)英語實訓(xùn)試題及答案

（考試時間：90分鐘滿分100分）班級______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選項中，只有一項是符合題目要求的。請將正確答案的序號填在題后的括號內(nèi)。1.Theaccountingequationisexpressedas().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisanexampleofacurrentasset?()A.LandB.BuildingC.AccountsReceivableD.Equipment3.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset4.Thedouble-entryaccountingsystemmeans().A.everytransactionisrecordedtwiceB.everytransactionaffectstwoaccountsC.everytransactionisrecordedintwosetsofbooksD.everytransactionhastwoequalandoppositeeffectsontheaccountingequation5.Revenueisrecognizedwhen().A.cashisreceivedB.goodsorservicesareprovidedC.anorderisplacedD.acontractissigned6.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?()A.IncomeStatementB.BalanceSheetC.CashFlowStatementD.StatementofRetainedEarnings7.Inventoryvaluationmethodsincludeallofthefollowingexcept().A.First-In,First-Out(FIFO)B.Last-In,First-Out(LIFO)C.Weighted-AverageCostD.Straight-LineMethod8.Accountspayableisa().A.currentassetB.non-currentassetC.currentliabilityD.non-currentliability9.Thenormalbalanceofanassetaccountis().A.debitB.creditC.eitherdebitorcreditD.zero10.Ajournalentrythatdebitscashandcreditsaccountsreceivableismadewhen().A.goodsaresoldoncreditB.cashisreceivedfromacustomerforacreditsaleC.goodsarepurchasedoncreditD.cashispaidtoasupplierforacreditpurchase11.Whichofthefollowingisnotacomponentofthecashflowstatement?()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities12.Prepaidexpensesareinitiallyrecordedas().A.assetsB.liabilitiesC.expensesD.revenues13.Thematchingprinciplerequiresthat().A.revenuesberecognizedintheperiodinwhichtheyareearnedB.expensesberecognizedintheperiodinwhichtheyareincurredC.revenuesandexpensesbematchedinthesameperiodD.alloftheabove14.Goodwillisanexampleof().A.acurrentassetB.anon-currentassetC.acurrentliabilityD.anon-currentliability15.Whichofthefollowingstatementsaboutthetrialbalanceiscorrect?()A.ItprovesthatalltransactionshavebeenrecordedB.ItshowsthefinancialpositionofthecompanyC.ItisusedtopreparefinancialstatementsD.Itensuresthattheaccountingrecordsarefreeoferrors16.Acompany'snetincomeiscalculatedas().A.Revenues-ExpensesB.Expenses-RevenuesC.Assets-LiabilitiesD.Liabilities-Assets17.Unearnedrevenueisa().A.currentassetB.non-currentassetC.currentliabilityD.non-currentliability18.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeiscalled().A.depreciationB.amortizationC.depletionD.impairment19.Whichofthefollowingisacontra-assetaccount?()A.AccumulatedDepreciationB.AccountsReceivableC.AccountsPayableD.RetainedEarnings20.Acompanyissuescommonstockforcash.Thistransactionwill().A.increaseassetsandincreaseliabilitiesB.increaseassetsandincreaseowners'equityC.increaseassetsanddecreaseowners'equityD.decreaseassetsandincreaseowners'equity第II卷（非選擇題，共60分）（一）名詞解釋（共4小題，每題5分，共20分）答題要求：請簡要解釋下列會計術(shù)語。1.AccountingCycle2.AccrualBasisofAccounting3.FixedAssets4.CostofGoodsSold（二）簡答題（共3小題，每題10分，共30分）答題要求：簡要回答下列問題。1.Explainthedifferencebetweencashbasisaccountingandaccrualbasisaccounting.2.Whatarethemaincomponentsoftheincomestatement?Howaretheyrelated?3.Describethestepsinvolvedintheaccountingcycle.（三）業(yè)務(wù)處理題（共1小題，10分）答題要求：根據(jù)以下業(yè)務(wù)編制會計分錄。Acompanyhadthefollowingtransactionsduringthemonth:1.Purchasedinventoryoncreditfor$5,000.2.Soldgoodsforcash,thesellingpricewas$8,000,andthecostofgoodssoldwas$4,000.3.Paidrentexpenseof$1,000incash.（四）案例分析題（共1小題，10分）答題要求：閱讀以下案例，回答問題。CompanyXYZisamanufacturingcompany.Inthecurrentyear,ithasthefollowingfinancialinformation:Revenuesfromsalesofproducts:$500,000Costofrawmaterialsusedinproduction:$150,000Salariesandwagesofproductionworkers:$100,000Depreciationofproductionequipment:$20,000Administrativeexpenses:$30,000Marketingexpenses:$20,000Interestexpense:$10,000Incometaxrate:25%Calculatethecompany'snetincomeforthecurrentyear.（五）綜合論述題（共1小題，10分）答題要求：結(jié)合所學(xué)知識，論述會計信息質(zhì)量要求及其重要性。答案：1.B2.C3.B4.D5.B6.B7.D8.C9.A10.B11.D12.A13.D14.B15.C16.A17.C18.B19.A20.B名詞解釋答案：1.AccountingCycle：會計循環(huán)，是指企業(yè)在一個會計期間內(nèi)，從經(jīng)濟業(yè)務(wù)發(fā)生開始，到編制出財務(wù)報表為止的一系列會計處理程序。包括經(jīng)濟業(yè)務(wù)分析、編制記賬憑證、過賬、試算平衡、調(diào)整分錄、結(jié)賬、編制財務(wù)報表等環(huán)節(jié)。2.AccrualBasisofAccounting：權(quán)責(zé)發(fā)生制，是以權(quán)利和責(zé)任的發(fā)生來決定收入和費用歸屬期的一項原則。凡是在本期內(nèi)已經(jīng)收到和已經(jīng)發(fā)生或應(yīng)當(dāng)負擔(dān)的一切費用，不論其款項是否收到或付出，都作為本期的收入和費用處理；反之，凡不屬于本期的收入和費用，即使款項在本期收到或付出，也不應(yīng)作為本期的收入和費用處理。3.FixedAssets：固定資產(chǎn)，是指企業(yè)為生產(chǎn)商品、提供勞務(wù)、出租或經(jīng)營管理而持有的，使用壽命超過一個會計年度的有形資產(chǎn)。如房屋、建筑物、機器、機械、運輸工具以及其他與生產(chǎn)經(jīng)營活動有關(guān)的設(shè)備、器具、工具等。4.CostofGoodsSold：銷售成本，是指企業(yè)銷售商品或提供勞務(wù)所發(fā)生的成本。它包括直接材料成本、直接人工成本和制造費用等，是計算企業(yè)利潤的重要組成部分。簡答題答案：1.Cashbasisaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofwhencashisreceivedorpaid.Themaindifferenceisthetimingofrevenueandexpenserecognition.Cashbasisissimplerbutmaynotaccuratelyreflectacompany'sfinancialperformanceinagivenperiod.Accrualbasisprovidesamoreaccuratepictureofacompany'seconomicactivitiesovertime.2.Themaincomponentsoftheincomestatementarerevenues,costofgoodssold,grossprofit,operatingexpenses,operatingincome,non-operatingincomeandexpenses,incomebeforetaxes,andnetincome.Revenuesaretheinflowsfromsellinggoodsorservices.Costofgoodssoldissubtractedfromrevenuestogetgrossprofit.Operatingexpensesarethendeductedfromgrossprofittoobtainoperatingincome.Non-operatingitemsareaddedorsubtractedtogetincomebeforetaxes,andfinallyincometaxisdeductedtocalculatenetincome.3.Thestepsintheaccountingcycleare:1.Analyzetransactions.2.Journalizetransactions.3.Posttotheledger.4.Prepareanunadjustedtrialbalance.5.Adjusttheaccounts.6.Prepareanadjustedtrialbalance.7.Preparefinancialstatements.8.Closetheaccounts.9.Prepareapost-closingtrialbalance.業(yè)務(wù)處理題答案：1.Purchasedinventoryoncredit:-Debit:Inventory$5,000-Credit:AccountsPayable$5,0002.Soldgoodsforcash:-Debit:Cash$8,000-Credit:SalesRevenue$8,000-Debit:CostofGoodsSold$4,000-Credit:Inventory$4,0003.Paidrentexpense:-Debit:RentExpense$1,000-Credit:Cash$1,000案例分析題答案：1.Calculategrossprofit:-GrossProfit=Revenues-CostofGoodsSold-CostofGoodsSold=Costofrawmaterials+Salariesofproductionworkers+Depreciationofproductionequipment-CostofGoodsSold=$150,000+$100,000+