浙江2025自考[会计学]英语二考前冲刺练习题.docxVIP

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浙江2025自考[会计学]英语（二）考前冲刺练习题

一、选择题（共20题，每题1分，共20分）

说明：每题有四个选项，请选择最佳答案。

1.Whatisthemainpurposeoffinancialaccounting?

A.Toprovideinformationforinternaldecision-making.

B.Tocomplywithtaxregulations.

C.Toreportfinancialperformancetoexternalstakeholders.

D.Tomanagecashflowefficiently.

2.WhichofthefollowingisNOTacomponentoftheGenerallyAcceptedAccountingPrinciples(GAAP)inChina?

A.Revenuerecognition.

B.Matchingprinciple.

C.Consistencyprinciple.

D.Materialityprinciple(notexplicitlypartofChineseGAAP).

3.Theaccountingtermlump-sumpurchasereferstoasituationwhereacompanybuysmultipleassets

A.atdifferentprices.

B.atthesameprice.

C.withdifferentpaymentterms.

D.ondifferentdates.

4.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Incomestatement.

B.Cashflowstatement.

C.Balancesheet.

D.Statementofretainedearnings.

5.Whatistheprimarypurposeoftheallowancefordoubtfulaccounts?

A.Toreducethecostofgoodssold.

B.Toestimateuncollectiblereceivables.

C.Toincreasenetincome.

D.Toadjustinventoryvalues.

6.Inthecontextofinventoryvaluation,thefirst-in,first-out(FIFO)methodassumesthat

A.theoldestinventoryissoldlast.

B.thenewestinventoryissoldfirst.

C.allinventoryisvaluedattheaveragecost.

D.theoldestinventoryissoldfirst.

7.Whichofthefollowingisacurrentliabilityforacompany?

A.Long-termloanspayable.

B.Commonstock.

C.Accountspayable.

D.Fixedassets.

8.Thematchingprincipleinaccountingstatesthatexpensesshouldberecognized

A.whencashispaid.

B.whentheyareincurred,regardlessofwhenpaymentoccurs.

C.onlywhentheyarefullyrecovered.

D.whentheyarecapitalized.

9.Whatistheaccountingtermforthedifferencebetweenthemarketvalueandbookvalueofanasset?

A.Depreciation.

B.Amortization.

C.Impairmentloss.

D.Gainondisposal