陕西2025自考[会计学]英语二高频题考点.docxVIP

第PAGE页共NUMPAGES页

陕西2025自考[会计学]英语（二）高频题(考点)

一、选择题（每题2分，共20题）

1.Theprimarypurposeoffinancialaccountingistoprovideinformationto______.

A)internalmanagement

B)externalstakeholders

C)employeesonly

D)governmentagencies

答案：B

解析：Financialaccountingfocusesonpreparingreportsforexternaluserslikeinvestors,creditors,andregulators,whereasmanagementaccountingservesinternaldecision-making.

2.WhichofthefollowingisNOTacomponentoftheaccountingequation?

A)Assets

B)Liabilities

C)Equity

D)Revenue

答案：D

解析：TheaccountingequationisAssets=Liabilities+Equity.Revenueispartoftheincomestatement,nottheequationitself.

3.Atrialbalanceisusedto______.

A)preparefinancialstatements

B)verifytheequalityofdebitsandcredits

C)adjustentriesfordepreciation

D)recordcashtransactions

答案：B

解析：Thetrialbalanceensuresdebitsequalcreditsbeforefinancialstatementsarefinalized.

4.Whichdepreciationmethodallocatescostbasedonusage?

A)Straight-line

B)Decliningbalance

C)Unitsofproduction

D)Sum-of-the-years-digits

答案：C

解析：Theunitsofproductionmethodbasesdepreciationonactualusage,makingitsuitableforindustrieslikemanufacturingin陕西(e.g.,machinery).

5.Whatisthetermforthedifferencebetweenthemarketvalueandbookvalueofanasset?

A)Depreciation

B)Amortization

C)Impairment

D)Accumulateddepreciation

答案：C

解析：Impairmentoccurswhenanasset’smarketvaluefallsbelowitsbookvalue,acommonissuein陕西’scoalminingsector.

6.Whichfinancialstatementshowsacompany’sprofitabilityoveraperiod?

A)Balancesheet

B)Incomestatement

C)Cashflowstatement

D)Statementofequity

答案：B

解析：Theincomestatementreportsrevenues,expenses,andnetincome,reflectingprofitability.

7.Whatisthejournalentryforreceivingcashfromacustomerforservicesrendered?

A)DebitCash,CreditRevenue

B)DebitAccountsReceivable,CreditRevenue

C)DebitCash,CreditAccountsPa