广东2025自考[会计学]英语二易错题专练.docxVIP

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广东2025自考[会计学]英语（二）易错题专练

一、单项选择题（共10题，每题1分）

1.Thefinancialstatementpreparedbyacompanytoreportitsfinancialperformanceoveraspecificperiodiscalled______.

A.balancesheet

B.incomestatement

C.cashflowstatement

D.statementofchangesinequity

2.Intheaccountingequation,assetsequalliabilitiesplus______.

A.revenue

B.expenses

C.equity

D.dividends

3.Thematchingprincipleinaccountingrequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.

A.true

B.false

4.Acompanyborrows$100,000fromabankatanannualinterestrateof6%.Iftheinterestispaidmonthly,theeffectiveannualratewillbeslightlyhigherthan6%becauseofcompounding.

A.true

B.false

5.Theacid-testratioisamorestringentmeasureofliquiditythanthecurrentratiobecauseitexcludesinventoryfromcurrentassets.

A.true

B.false

6.Whenacompanyissuescommonstockforcash,thecashaccountincreases,andtheequityaccountincreases.

A.true

B.false

7.Theinternalrateofreturn(IRR)isthediscountratethatmakesthenetpresentvalue(NPV)ofaninvestmentequaltozero.

A.true

B.false

8.Horizontalanalysiscomparesfinancialdataovermultipleperiodstoidentifytrends.

A.true

B.false

9.Abondisaformofdebtfinancingwheretheissuerpromisestopaythebondholderperiodicinterestpaymentsandrepaytheprincipalatmaturity.

A.true

B.false

10.Theweightedaveragecostofcapital(WACC)representstheaveragerateofreturnacompanymustearnonitsexistingassetstosatisfyitscreditorsandowners.

A.true

二、多项选择题（共5题，每题2分）

1.Whichofthefollowingarecomponentsofacompany’sbalancesheet?

A.assets

B.liabilities

C.equity

D.revenue

E.expenses

2.Thematchingprincipleappliestowhichofthefollowingexpenses?

A.depreciation

B.salaries

C.interestexpense

D.advertisingexpense

E.taxes

3.Whichofthefollowingfactorscanaffectacompany’sliquidity?

A