新疆2025自考[会计学]英语二易错题专练.docxVIP

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新疆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.Thefinancialstatementthatsummarizesacompanysfinancialpositionataspecificpointintimeiscalled______.

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

2.WhichofthefollowingisNOTacurrentassetonabalancesheet?

A.Accountsreceivable

B.Inventory

C.Property,plant,andequipment

D.Prepaidexpenses

3.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownas______.

A.Revenuerecognitionprinciple

B.Historicalcostprinciple

C.Matchingprinciple

D.Fulldisclosureprinciple

4.Acompanysnetincomeincreaseswhen______.

A.Revenuedecreasesandexpensesincrease

B.Revenueincreasesandexpensesdecrease

C.Bothrevenueandexpensesdecrease

D.Bothrevenueandexpensesincrease

5.Theprocessofevaluatingacompanysfinancialperformancebycomparingitscurrentresultswithpastperiodsorindustrybenchmarksiscalled______.

A.Financialanalysis

B.Costaccounting

C.Budgeting

D.Cashmanagement

6.Whichofthefollowingisaliquidityratiousedtoassessacompanysabilitytomeetshort-termobligations?

A.Debt-to-equityratio

B.Currentratio

C.Returnonequity

D.Grossprofitmargin

7.Theaccountingmethodthatrecognizesrevenuewhenitisearnedandexpenseswhentheyareincurrediscalled______.

A.Cashbasisaccounting

B.Accrualbasisaccounting

C.LIFOmethod

D.FIFOmethod

8.Ajournalentrythatdebitsoneaccountandcreditsanotheraccountiscalleda______.

A.Double-entrysystem

B.Single-entrysystem

C.Trialbalance

D.Generalledger

9.Theprocessofadjustingaccountsattheendofanaccountingperiodtoreflectrevenuesorexpensesthathavebeenearnedorincurredbutnotyetrecordediscalled______.

A.Accrualadjustment

B.Deferraladjustment

C.Closingentry

D.Reconciliation

10.Acompanysearningspershare(EPS)iscalculatedbydividi