2025年大學(xué)（會(huì)計(jì)學(xué)）會(huì)計(jì)專業(yè)英語(yǔ)綜合測(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.Theaccountingequationisexpressedas()A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisnotanintangibleasset?()A.PatentB.TrademarkC.LandD.Goodwill3.Theprocessofrecordingfinancialtransactionsiscalled()A.PostingB.JournalizingC.AdjustingD.Closing4.Depreciationistheprocessof()A.AllocatingthecostofatangibleassetoveritsusefullifeB.ValuingatangibleassetatitsmarketvalueC.RecordingtheincreaseinthevalueofatangibleassetD.Writingoffthecostofatangibleassetimmediately5.Revenueisrecognizedwhen()A.CashisreceivedB.GoodsaredeliveredorservicesarerenderedC.AnorderisreceivedD.Acontractissigned6.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedontheassumptionthatthebusinesswillcontinuetooperateindefinitelyis()A.GoingconcernB.MatchingC.ConsistencyD.Conservatism7.Whichofthefollowingisacurrentliability?()A.MortgagepayableB.BondspayableC.AccountspayableD.Preferredstock8.Thedouble-entryaccountingsystemmeans()A.EverytransactionisrecordedtwiceB.EverytransactionaffectstwoaccountsC.EverytransactionisrecordedintwosetsofbooksD.Everytransactionhastwoaspects,debitandcredit9.Theaccountingcycleincludesthefollowingstepsexcept()A.AnalyzingtransactionsB.PreparingfinancialstatementsC.HiringanauditorD.Closingthebooks10.Atrialbalanceispreparedto()A.ProvetheequalityofdebitsandcreditsB.ListalltheaccountsintheledgerC.CalculatenetincomeD.Preparefinancialstatements11.Whichofthefollowingisadebitentry?()A.IncreaseinanassetB.IncreaseinaliabilityC.Increaseinowners'equityD.Decreaseinanexpense12.Thecostofgoodssoldiscalculatedas()A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Purchases+Endinginventory-BeginninginventoryD.Purchases-Endinginventory-Beginninginventory13.Thefinancialstatementthatshowsthefinancialpositionofacompanyataspecificpointintimeisthe()A.IncomestatementB.BalancesheetC.StatementofcashflowsD.Statementofretainedearnings14.Accruedexpensesare()A.ExpensesthathavebeenpaidbutnotyetincurredB.ExpensesthathavebeenincurredbutnotyetpaidC.RevenuesthathavebeenreceivedbutnotyetearnedD.Revenuesthathavebeenearnedbutnotyetreceived15.Themethodofinventorycostingthatassumesthefirstgoodspurchasedarethefirstgoodssoldis()A.FIFOB.LIFOC.Weighted-averageD.Specificidentification16.Whichofthefollowingisnotacomponentofowners'equity?()A.CommonstockB.RetainedearningsC.DividendsD.Accountsreceivable17.Acompany'snetincomeiscalculatedas()A.Revenues-ExpensesB.Revenues+ExpensesC.Assets-LiabilitiesD.Liabilities-Assets18.Thestatementofcashflowsclassifiescashflowsintothefollowingcategoriesexcept()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities19.Whichofthefollowingisanexampleofanoperatingactivityonthestatementofcashflows?()A.SaleofequipmentB.IssuanceofcommonstockC.PaymentofdividendsD.Collectionofaccountsreceivable20.Thefinancialstatementthatshowstheresultsofacompany'soperationsoveraperiodoftimeisthe()A.BalancesheetB.IncomestatementC.StatementofcashflowsD.Statementofretainedearnings第II卷（非選擇題共60分）（一）（共10分）答題要求：請(qǐng)根據(jù)以下英文描述寫(xiě)出對(duì)應(yīng)的會(huì)計(jì)術(shù)語(yǔ)。1.Theamountofmoneyowedbyabusinesstoitscreditors.()2.Thecostofassetsconsumedorservicesusedintheprocessofearningrevenue.()3.Theowners'claimontheassetsofabusiness.()4.Theprocessofallocatingthecostofalong-livedassetoveritsusefullife.()5.Thedifferencebetweentotalrevenuesandtotalexpenses.()（二）（共10分）答題要求：請(qǐng)將下列會(huì)計(jì)科目進(jìn)行分類，分別填入資產(chǎn)類、負(fù)債類、所有者權(quán)益類、收入類、費(fèi)用類。Accountsreceivable,Accountspayable,Commonstock,Retainedearnings,Salesrevenue,Costofgoodssold,Depreciationexpense,Equipment,Notespayable,Dividends（三）（共2題，每題10分，共20分）答題要求：請(qǐng)根據(jù)題目要求進(jìn)行計(jì)算或簡(jiǎn)答。1.Acompanyhasbeginninginventoryof$10,000,purchasesof$50,000,andendinginventoryof$15,000.Calculatethecostofgoodssold.2.Explaintheconceptofdepreciationandwhyitisnecessaryinaccounting.（四）（共10分）材料：ABCCompanyhadthefollowingtransactionsduringthemonthofJanuary:1.OnJanuary1,itissuedcommonstockfor$50,000cash.2.OnJanuary5,itpurchasedequipmentfor$20,000cash.3.OnJanuary10,itprovidedservicestocustomersandreceived$10,000cash.4.OnJanuary15,itpaid$5,000forrentexpense.答題要求：請(qǐng)分析上述交易對(duì)ABCCompany的資產(chǎn)、負(fù)債和所有者權(quán)益的影響，并編制相應(yīng)的會(huì)計(jì)分錄。（五）（共10分）材料：TheincomestatementofXYZCompanyfortheyearendedDecember31,2024isasfollows:Salesrevenue:$200,000Costofgoodssold:$120,000Grossprofit:$80,000Operatingexpenses:$50,000Netincome:$30,000答題要求：請(qǐng)根據(jù)上述收入報(bào)表回答以下問(wèn)題：1.Calculatethegrossprofitmargin.2.Whatisthesignificanceofthegrossprofitmarginandnetincomeforthecompany?答案：1.B2.C3.B4.A5.B6.A7.C8.D9.C10.A11.A12.A13.B14.B15.A16.D17.A18.D19.D20.B第II卷答案（一）1.Liability2.Expense3.Owners'Equity4.Depreciation5.NetIncome（二）資產(chǎn)類：Accountsreceivable,Equipment負(fù)債類：Accountspayable,Notespayable所有者權(quán)益類：Commonstock,Retainedearnings,Dividends收入類：Salesrevenue費(fèi)用類：Costofgoodssold,Depreciationexpense（三）1.Costofgoodssold=Beginninginventory+Purchases-Endinginventory=10000+50000-15000=$45,0002.Depreciationistheprocessofallocatingthecostofalong-livedassetoveritsusefullife.Itisnecessarybecauseassetslosetheirvalueovertimeduetowearandtear,obsolescence,etc.Byrecordingdepreciation,thecostofusingtheassetismatchedwiththerevenuesithelpstogenerateintheperiodsitisused,providingamoreaccuratepictureofacompany'sfinancialperformance.（四）1.January1:-Impact:Assetsincreaseby$50,000(cash),Owners'Equityincreasesby$50,000(commonstockissued).-Journalentry:Debit:Cash$50,000Credit:CommonStock$50,0002.January5:-Impact:Assetsincreaseby$20,000(equipment)anddecreaseby$20,000(cash).-Journalentry:Debit:Equipment$20,000Credit:Cash$20,0003.January10:-Impact:Assetsincreaseby$10,000(cash),Revenueincreasesby$10,000.-Journalentry:Debit:Cash$10,000Credit:ServiceRevenue$10,0004.January15:-Impact:Assets