安徽2025自考[会计学]英语二高频题考点.docxVIP

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安徽2025自考[会计学]英语（二）高频题(考点)

一、单项选择（共10题，每题1分）

1.Thefinancialreportshouldbeprepared_______toensureaccuracyandreliability.

A.carefully

B.roughly

C.lazily

D.carelessly

2.Accountantsmustadhereto_______tomaintainprofessionalintegrity.

A.laws

B.ethics

C.habits

D.customs

3.InthecontextofAnhuiseconomicdevelopment,_______playsacrucialroleincorporategovernance.

A.corruption

B.transparency

C.inefficiency

D.fraud

4.Thebalancesheetreflectsacompanysfinancialposition_______aspecificdate.

A.on

B.at

C.in

D.for

5.TheIncomeStatementshowsacompanysrevenuesandexpenses_______agivenperiod.

A.in

B.for

C.at

D.on

6.Anauditormustbe_______todetectanyirregularitiesinfinancialrecords.

A.honest

B.dishonest

C.careless

D.ignorant

7.TheGenerallyAcceptedAccountingPrinciples(GAAP)aredesignedto_______financialreporting.

A.confuse

B.simplify

C.mislead

D.obfuscate

8.InAnhui,smallandmedium-sizedenterprises(SMEs)oftenfacechallengesin_______compliance.

A.financial

B.legal

C.accounting

D.tax

9.Thedepreciationexpenseisrecordedto_______thecostoflong-termassetsovertime.

A.spread

B.ignore

C.reduce

D.eliminate

10.Abudgetisafinancialplanthathelpsacompany_______itsresourceseffectively.

A.waste

B.allocate

C.mismanage

D.hoard

二、完形填空（共1题，每题2分，共20分）

TheImportanceofFinancialAnalysisinAnhuisBusinessEnvironment

FinancialanalysisisacriticaltoolforbusinessesoperatinginAnhui,aprovincewitharapidlygrowingeconomy.Byexaminingfinancialstatements,companiescanassesstheirperformance,identifytrends,andmakeinformeddecisions.Thisprocessinvolvesseveralkeysteps.First,analystsreviewthebalancesheettounderstandacompanysassets,liabilities,andequity.Next,theincomestatementisanalyzedtoevaluateprofitability.Cashflowstatementsarealsoessential,astheyrevealacompanysliquidity.

InAnhui,manyent