陕西2025自考[会计学]英语二模拟题及答案.docxVIP

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陕西2025自考[会计学]英语（二）模拟题及答案

一、单项选择题（共15题，每题2分，共30分）

1.Intheaccountingprofession,thetermaccrualbasisrefersto______.

A.cashtransactionsonly

B.recordingrevenueswhenearnedandexpenseswhenincurred

C.deferredtaxliabilities

D.inventoryvaluationmethods

2.WhenpreparinganannualfinancialreportforasmallenterpriseinShaanxi,anaccountantshouldensurethatthereportincludes______.

A.onlyhistoricalcostdata

B.detailednotesonnon-recurringitems

C.nocomparisonwithindustryaverages

D.alloftheabove

3.Thebalancesheetequation(Assets=Liabilities+Equity)isbasedontheprincipleof______.

A.materiality

B.consistency

C.goingconcern

D.duality

4.InthecontextofChineseaccountingstandards,whichofthefollowingisconsideredanon-monetaryasset?

A.Accountsreceivable

B.Patents

C.Cash

D.Inventory

5.TheGenerallyAcceptedAccountingPrinciples(GAAP)intheUnitedStatesdifferfromChineseaccountingstandardsprimarilyin______.

A.revenuerecognition

B.depreciationmethods

C.bothAandB

D.noneoftheabove

6.Whenanaccountantreviewsacompany’sfinancialstatements,theprocessisknownas______.

A.auditing

B.forecasting

C.budgeting

D.valuation

7.InShaanxi,amanufacturingcompanymayusethe______methodforinventoryvaluation.

A.perpetualinventorysystem

B.periodicinventorysystem

C.bothAandB

D.eitherAorB

8.Thematchingprincipleinaccountingrequiresthatexpensesberecognizedinthesameperiodas______.

A.cashpayments

B.revenuestheyhelpgenerate

C.assetdepreciation

D.taxdeductions

9.Ajournalentrythatdebitscashandcreditsrevenueistypicallyrecordedwhen______.

A.asaleismadeoncredit

B.acashpaymentisreceived

C.expensesareincurred

D.depreciationisrecorded

10.Thestatementofcashflowsreportscashactivitiesrelatedto______.

A.operating,investing,andfinancingactivities

B.onlyoperatingactivities

C.onlyin