吉林2025自考[会计学]英语二高频题考点.docxVIP

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吉林2025自考[会计学]英语（二）高频题(考点)

一、单项选择题（共10题，每题1分）

1.ThefinancialstatementsofacompanyinJilinProvinceshouldbepreparedinaccordancewith______.

A.GenerallyAcceptedAccountingPrinciples

B.InternationalFinancialReportingStandards

C.ChineseAccountingStandards

D.Company’sinternalpolicies

(正确答案：C；解析：吉林省的会计学考试通常要求考生熟悉中国企业会计准则（CAS），而非国际准则或内部政策。)

2.WhichofthefollowingisNOTacomponentofworkingcapital?

A.Cash

B.Accountsreceivable

C.Fixedassets

D.Inventory

(正确答案：C；解析：固定资产属于长期资产，不属于流动资产，因此不构成营运资本。)

3.Theprocessofevaluatingthefinancialperformanceofacompanyoveraperiodiscalled______.

A.Budgeting

B.Forecasting

C.Auditing

D.Analysis

(正确答案：D；解析：财务分析是指对企业的财务状况和经营成果进行分析，符合题意。)

4.InJilin,whatistheprimarypurposeofaninternalauditor?

A.Toapprovefinancialtransactions

B.Toensurecompliancewithaccountingpolicies

C.Tomanageaccountingstaff

D.Topreparetaxreturns

(正确答案：B；解析：内部审计的核心职责是确保企业遵守会计政策，而非直接审批交易或管理员工。)

5.Thetermaccrualbasisrefersto______.

A.Recordingrevenueswhencashisreceived

B.Recordingexpenseswhentheyareincurred

C.Recordingtransactionsonlywhentheyarepaid

D.BothAandB

(正确答案：B；解析：权责发生制强调收入和费用的确认时间，而非现金收付。)

6.AcompanyinChangchunreportsanetprofitof500,000RMBin2024.Ifthetaxrateis25%,thetaxexpenseis______.

A.125,000RMB

B.500,000RMB

C.750,000RMB

D.0RMB

(正确答案：A；解析：所得税费用=利润×税率=500,000×25%=125,000。)

7.Whichfinancialstatementshowsthecompany’sfinancialpositionataspecificdate?

A.IncomeStatement

B.CashFlowStatement

C.BalanceSheet

D.StatementofRetainedEarnings

(正确答案：C；解析：资产负债表反映企业在某一时点的财务状况。)

8.Thematchingprincipleinaccountingstatesthatexpensesshouldberecognized______.

A.Whentheyarepaid

B.Whentheyareincurred

C.Whentheyarecapitalized

D.Whentheyarereportedtoinvestors

(正确答案：B；解析：配比原则要求费用与相关收入在相同期间确认。)

9.AcompanyinJilinProvincepurchasesequipmentfor1,000,000RMBwithausefullife