2025年會計筆試題英語翻譯答案

一、單項選擇題（總共10題，每題2分）1.Whichofthefollowingisacurrentasset?A.EquipmentB.AccountsreceivableC.Long-terminvestmentsD.BondspayableAnswer:B2.Theprocessofrecordingfinancialtransactionsinajournalisknownas:A.PostingB.AdjustingC.JournalizingD.ReconcilingAnswer:C3.Whatisthetermforthedifferencebetweentotalassetsandtotalliabilities?A.EquityB.RevenueC.ExpenseD.NetincomeAnswer:A4.Whichfinancialstatementshowsthecompany'sfinancialpositionataspecificpointintime?A.IncomestatementB.BalancesheetC.CashflowstatementD.StatementofretainedearningsAnswer:B5.Thematchingprincipleinaccountingstatesthat:A.Expensesshouldberecognizedintheperiodtheyareincurred.B.Revenueshouldberecognizedwhenitisearned.C.BothAandBD.NeitherAnorBAnswer:C6.Whatisthetermfortheprocessofevaluatingacompany'sfinancialperformanceandposition?A.AuditingB.BudgetingC.FinancialanalysisD.ForecastingAnswer:C7.Whichofthefollowingisatypeofinternalcontrol?A.PhysicalsecurityB.SegregationofdutiesC.BothAandBD.NeitherAnorBAnswer:C8.Theaccountingequationis:A.Assets=Liabilities+EquityB.Revenue-Expenses=NetincomeC.Cashflow=Operatingactivities+Investingactivities+FinancingactivitiesD.NoneoftheaboveAnswer:A9.Whatisthetermfortheprocessofadjustingaccountsattheendofanaccountingperiod?A.ClosingentriesB.AdjustingentriesC.JournalentriesD.TrialbalanceAnswer:B10.Whichfinancialstatementshowsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivities?A.IncomestatementB.BalancesheetC.CashflowstatementD.StatementofretainedearningsAnswer:C二、填空題（總共10題，每題2分）1.Theprocessofrecordingfinancialtransactionsinajournaliscalled__________.Answer:Journalizing2.Thefinancialstatementthatshowsthecompany'sfinancialpositionataspecificpointintimeisthe__________.Answer:Balancesheet3.Theprinciplethatexpensesshouldberecognizedintheperiodtheyareincurredisknownasthe__________principle.Answer:Matching4.Thedifferencebetweentotalassetsandtotalliabilitiesiscalled__________.Answer:Equity5.Theprocessofevaluatingacompany'sfinancialperformanceandpositioniscalled__________.Answer:Financialanalysis6.Atypeofinternalcontrolthatinvolvesseparatingresponsibilitiestoreducetheriskoferrororfraudiscalled__________.Answer:Segregationofduties7.Theaccountingequationis__________.Answer:Assets=Liabilities+Equity8.Theprocessofadjustingaccountsattheendofanaccountingperiodiscalled__________.Answer:Adjustingentries9.Thefinancialstatementthatshowsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivitiesisthe__________.Answer:Cashflowstatement10.Theprocessofclosingouttemporaryaccountsattheendofanaccountingperiodiscalled__________.Answer:Closingentries三、判斷題（總共10題，每題2分）1.Currentassetsareassetsthatcanbeconvertedintocashwithinoneyear.Answer:True2.Theincomestatementshowsthecompany'sfinancialpositionataspecificpointintime.Answer:False3.Thematchingprinciplestatesthatrevenueshouldberecognizedwhenitisearned.Answer:True4.Equityisthedifferencebetweentotalassetsandtotalliabilities.Answer:True5.Financialanalysisinvolvesevaluatingacompany'sfinancialperformanceandposition.Answer:True6.Physicalsecurityisatypeofinternalcontrol.Answer:True7.TheaccountingequationisAssets+Liabilities=Equity.Answer:False8.Adjustingentriesaremadeattheendofanaccountingperiodtoensurethatrevenuesandexpensesarerecognizedinthecorrectperiod.Answer:True9.Thecashflowstatementshowsthecompany'sfinancialpositionataspecificpointintime.Answer:False10.Closingentriesaremadetotransferthebalancesoftemporaryaccountstopermanentaccounts.Answer:True四、簡答題（總共4題，每題5分）1.Explaintheconceptofthematchingprincipleinaccounting.Answer:Thematchingprincipleisanaccountingconceptthatstatesthatexpensesshouldberecognizedinthesameperiodastherevenuestheyhelptogenerate.Thisprincipleensuresthatthefinancialperformanceofacompanyisaccuratelyreflectedinitsincomestatementbyaligningexpenseswiththerevenuestheycontributeto.Forexample,ifacompanyincurscoststoproducegoodsthataresoldinthesameperiod,thosecostsshouldberecordedasexpensesinthesameperiodastherevenuefromthesales.2.Describethepurposeofinternalcontrolsinanorganization.Answer:Internalcontrolsareprocessesandproceduresimplementedbyanorganizationtoensuretheaccuracyandreliabilityoffinancialreporting,promoteoperationalefficiency,andsafeguardassets.Theyhelpinachievingtheorganization'sobjectivesbyprovidingreasonableassurancethatfinancialreportingisaccurate,assetsareprotectedfromunauthorizeduseortheft,andcompliancewithlawsandregulationsismaintained.Examplesofinternalcontrolsincludesegregationofduties,physicalsecurity,andregularreconciliations.3.Whatarethethreemainfinancialstatements,andwhatinformationdotheyprovide?Answer:Thethreemainfinancialstatementsaretheincomestatement,thebalancesheet,andthecashflowstatement.Theincomestatementprovidesinformationaboutacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiod.Thebalancesheetprovidesinformationaboutacompany'sassets,liabilities,andequityataspecificpointintime.Thecashflowstatementprovidesinformationaboutthecashinflowsandoutflowsfromoperating,investing,andfinancingactivitiesoveraspecificperiod.4.Explainthedifferencebetweenanassetandaliability.Answer:Anassetisaresourceownedbyacompanythatisexpectedtobringfutureeconomicbenefits.Examplesofassetsincludecash,accountsreceivable,inventory,andproperty.Aliabilityisanobligationofacompanythatitisrequiredtosettleinthefuture,typicallythroughthetransferofassetsortheprovisionofservices.Examplesofliabilitiesincludeaccountspayable,loans,andbondspayable.Thekeydifferencebetweenanassetandaliabilityisthatassetsrepresentresourcesownedbythecompany,whileliabilitiesrepresentobligationsthatthecompanymustfulfill.五、討論題（總共4題，每題5分）1.Discusstheimportanceofthematchingprincipleinfinancialreporting.Answer:Thematchingprincipleiscrucialinfinancialreportingbecauseitensuresthatthefinancialperformanceofacompanyisaccuratelyreflectedinitsincomestatement.Byaligningexpenseswiththerevenuestheyhelptogenerate,thematchingprincipleprovidesamoreaccuratepictureofacompany'sprofitabilityduringaspecificperiod.Thisprinciplehelpsstakeholders,suchasinvestorsandcreditors,makeinformeddecisionsbasedonreliablefinancialinformation.Withoutthematchingprinciple,financialstatementsmightoverstateorunderstaterevenuesandexpenses,leadingtomisleadingconclusionsaboutacompany'sfinancialhealth.2.Howdointernalcontrolshelpinachievingtheobjectivesofanorganization?Answer:Internalcontrolsplayavitalroleinachievingtheobjectivesofanorganizationbyprovidingreasonableassurancethatfinancialreportingisaccurate,assetsareprotected,andcompliancewithlawsandregulationsismaintained.Effectiveinternalcontrolshelpinpreventingerrorsandfraud,ensuringoperationalefficiency,andpromotingaccountabilitywithintheorganization.Forexample,segregationofdutiesreducestheriskofunauthorizedtransactions,whileregularreconciliationshelpinidentifyingandcorrectingdiscrepancies.Byimplementingstronginternalcontrols,organizationscanenhancetheiroverallperformanceandsustainability.3.Explainhowthethreemainfinancialstatementsareinterconnected.Answer:Thethreemainfinancialstatements—theincomestatement,thebalancesheet,andthecashflowstatement—areinterconnectedandprovideacomprehensiveviewofacompany'sfinancialpositionandperformance.Theincomestatementshowsthecompany'srevenuesandexpenses,whichaffectthenetincomeorloss.Thisnetincomeisthentransferredtothebalancesheetasanincreaseinretainedearnings,whichisacomponentofequity.Thecashflowstatementprovidesinformationaboutthecashinflowsandoutflowsrelatedtooperating,investing,andfinancingactivities,whicharereflectedinthechangesinassets,liabilities,andequityonthebalancesheet.Together,thesestatementsofferacompletepictureofacompany'sfinancialactivitiesandhealth.4.Discusstheroleoffinancialanalysisindecision-making.Answer:Financialanalysisplaysacriticalroleindecision-makingbyprovidinginsightsintoacompany'sfinancialperformance,position,andcashflows.Byanalyzingfinancialstatementsandotherrelevantdata,stakeholderscanassessacompany'sprofitability,liquidity,solvency,andoperationalefficiency.Thisinformationisessentialformakinginformeddecisions,suchaswhethertoinvestinacompany,extendcredit,orprovidefinancing.Financialanalysishelpsinidentifyingtrends,evaluatingtheeffectivenessofstrategies,andidentifyingareasforimprovement.Forexample,acompanymightusefinancialanalysistodeterminewhethertoexpandoperations,enternewmarkets,orreducecosts.Overall,financialanalysisisavaluabletoolformakingstrategicandoperationaldecisionsthatcontributetothelong-termsuccessofanorganization.答案和解析一、單項選擇題1.B2.C3.A4.B5.C6.C7.C8.A9.B10.C二、填空題1.Journalizing2.Balancesheet3.Matching4.Equity5.Financialanalysis6.Segregationofduties7.Assets=Liabilities+Equity8.Adjustingentries9.Cashflowstatement10.Closingentries三、判斷題1.True2.False3.True4.True5.True6.True7.False8.True9.False10.True四、簡答題1.Thematchingprincipleisanaccountingconceptthatstatesthatexpensesshouldberecognizedinthesameperiodastherevenuestheyhelptogenerate.Thisprincipleensuresthatthefinancialperformanceofacompanyisaccuratelyreflectedinitsincomestatementbyaligningexpenseswiththerevenuestheycontributeto.Forexample,ifacompanyincurscoststoproducegoodsthataresoldinthesameperiod,thosecostsshouldberecordedasexpensesinthesameperiodastherevenuefromthesales.2.Internalcontrolsareprocessesandproceduresimplementedbyanorganizationtoensuretheaccuracyandreliabilityoffinancialreporting,promoteoperationalefficiency,andsafeguardassets.Theyhelpinachievingtheorganization'sobjectivesbyprovidingreasonableassurancethatfinancialreportingisaccurate,assetsareprotectedfromunauthorizeduseortheft,andcompliancewithlawsandregulationsismaintained.Examplesofinternalcontrolsincludesegregationofduties,physicalsecurity,andregularreconciliations.3.Thethreemainfinancialstatementsaretheincomestatement,thebalancesheet,andthecashflowstatement.Theincomestatementprovidesinformationaboutacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiod.Thebalancesheetprovidesinformationaboutacompany'sassets,liabilities,andequityataspecificpointintime.Thecashflowstatementprovidesinformationaboutthecashinflowsandoutflowsfromoperating,investing,andfinancingactivitiesoveraspecificperiod.4.Anassetisaresourceownedbyacompanythatisexpectedtobringfutureeconomicbenefits.Examplesofassetsincludecash,accountsreceivable,inventory,andproperty.Aliabilityisanobligationofacompanythatitisrequiredtosettleinthefuture,typicallythroughthetransferofassetsortheprovisionofservices.Examplesofliabilitiesincludeaccountspayable,loans,andbondspayable.Thekeydifferencebetweenanassetandaliabilityisthatassetsrepresentresourcesownedbythecompany,whileliabilitiesrepresentobligationsthatthecompanymustfulfill.五、討論題1.Thematchingprincipleiscrucialinfinancialreportingbecauseitensuresthatthefinancialperformanceofacompanyisaccuratelyreflectedinitsincomestatement.Byaligningexpenseswiththerevenuestheyhelptogenerate,thematchingprincipleprovidesamoreaccuratepictureofacompany'sprofitabilityduringaspecificperiod.Thisprinciplehelpsstakeholders,suchasinvestorsandcreditors,makeinformeddecisionsbasedonreliablefinancialinformation.Withoutthematchingprinciple,financialstatementsmightoverstateorunderstaterevenuesandexpenses,leadingtomisleadingconclusionsaboutacompany'sfinancialhealth.2.Internalcontrolsplayavitalroleinachievingtheobjectivesofanorganizationbyprovidingreasonableassurancethatfinancialreportingisaccurate,assetsareprotected,andcompliancewithlawsandregulationsismaintained.Effectiveinternalcontrolshelpinpreventingerrorsandfraud,ensuringoperationalefficiency,andpromotingaccountabilitywithintheorganization.Forexample,segregationofdutiesreducestheriskofunauthorizedtransactions,whileregularreconciliationshelpinidentifyingandcorrectingdiscrepancies.Byimplementingstronginternalcontrols,organizationscanenhancetheiroverallperformanceandsustainability.3.Thethreemainfinancialstatements—theincomestatement,thebalancesheet,andthecashflowstatement—areinte