天津2025自考[会计学]英语二易错题专练.docxVIP

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天津2025自考[会计学]英语（二）易错题专练

一、单项选择（共10题，每题1分）

1.Thecompany’sfinancialstatementsarepreparedtoprovide______informationtostakeholders.

A.confidential

B.relevant

C.historical

D.speculative

2.Inaccounting,adepreciationexpenseisrecognizedtoallocatethecostofanassetoveritsusefullife.

A.capital

B.revenue

C.non-cash

D.operating

3.Thematchingprinciplerequiresthatexpensesberecordedinthesameperiodastherevenuestheyhelpgenerate.

A.revenuerecognition

B.accrualbasis

C.cashbasis

D.materiality

4.Ajournalentryisusedtorecordtransactionsinachronologicalorderbeforepostingtotheledger.

A.post-closing

B.adjusting

C.opening

D.general

5.Theallowancefordoubtfulaccountsisacontra-assetaccountthatreducesthegrossaccountsreceivable.

A.grossprofit

B.netincome

C.baddebtexpense

D.allowance

6.Abankreconciliationispreparedtoidentifydifferencesbetweenthecompany’srecordsandthebankstatement.

A.unrecordedchecks

B.interestincome

C.outstandingdeposits

D.bankfees

7.Thegrossmarginiscalculatedbysubtractingthecostofgoodssoldfromtotalsalesrevenue.

A.operatingprofit

B.netincome

C.grossprofit

D.netsales

8.Apayrolltaxisleviedonbothemployeesandemployersbasedonwagespaid.

A.incometax

B.salestax

C.socialsecuritytax

D.propertytax

9.Theaccrualbasisofaccountingrecognizesrevenuesandexpenseswhentheyareearnedorincurred,notwhencashisexchanged.

A.cashbasis

B.perpetualinventory

C.periodicinventory

D.deferral

10.Abalancesheetpresentsacompany’sfinancialpositionataspecificpointintime.

A.incomestatement

B.cashflowstatement

C.statementofowner’sequity

D.financialposition

二、多项选择（共5题，每题2分）

1.Whichofthefollowingareconsideredcurrentassetsonabalancesheet?

A.accountsreceivable

B.inventory

C.fixedassets

D.prepaidexpenses

E.long-terminvestments

2.Theinternalcontrolsystemhel