湖北2025自考[会计学]英语二模拟题及答案.docxVIP

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湖北2025自考[会计学]英语（二）模拟题及答案

第一部分：选择题（共20题，每题1分，计20分）

说明：每题有四个选项，请选择最佳答案。

1.Thecompany’sfinancialstatementsarepreparedtoprovideinformationto______.

A)shareholdersonly

B)governmentregulatorsonly

C)internalmanagementonly

D)allstakeholders

2.Intheaccountingequation,______representsthecompany’sclaimsonitsassets.

A)liabilities

B)equity

C)revenue

D)expenses

3.Whichofthefollowingisacharacteristicoftheaccrualbasisofaccounting?

A)Revenueisrecognizedonlywhencashisreceived.

B)Expensesarerecognizedonlywhenpaid.

C)Bothrevenueandexpensesarerecognizedwhenearnedorincurred.

D)Revenueandexpensesareignoreduntiltheendoftheperiod.

4.Theprocessofrecordingfinancialtransactionsinajournaliscalled______.

A)posting

B)adjusting

C)journalizing

D)closing

5.Atrialbalanceisusedto______.

A)preparefinancialstatements

B)checkforerrorsintheaccountingrecords

C)calculatedepreciation

D)determinethecompany’sprofitability

6.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonagoingconcernbasisiscalledthe______principle.

A)historicalcost

B)matching

C)goingconcern

D)materiality

7.Whichofthefollowingisanexampleofacurrentasset?

A)patents

B)buildings

C)accountsreceivable

D)long-terminvestments

8.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeiscalled______.

A)depreciation

B)amortization

C)depletion

D)impairment

9.Acompany’snetincomefortheperiodiscalculatedas______.

A)revenuesminusexpenses

B)assetsminusliabilities

C)revenuesminusliabilities

D)assetsminusexpenses

10.Thefinancialstatementthatshowsacompany’sfinancialpositionataspecificpointintimeisthe______.

A)incomestatement

B)statementofcashflows

C)balancesheet

D)statementofretainedearnings

11.Whichofthefollowingisacashflowfromoperatingactivities?

A)issuanceofc