会计英语真题及答案解析2025.docVIP

会计英语真题及答案解析2025

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingistheprimarypurposeoffinancialaccounting?

A.Toprovideinformationtointernalmanagementfordecision-making

B.Toprovideinformationtoexternaluserssuchasinvestorsandcreditors

C.Toensurecompliancewithtaxregulations

D.Tomanagetheday-to-dayoperationsofabusiness

答案：B

2.Theaccountingequationisrepresentedby:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=NetIncome

C.Cash=AccountsReceivable+Inventory

D.GrossProfit=SalesRevenue-CostofGoodsSold

答案：A

3.Whatisthetermfortheprocessofrecordingfinancialtransactions?

A.Auditing

B.Reconciliation

C.Journalizing

D.Budgeting

答案：C

4.Acompanypurchasedequipmentfor$50,000.Theequipmenthasanestimatedusefullifeof5yearsandasalvagevalueof$5,000.Whatistheannualdepreciationexpenseusingthestraight-linemethod?

A.$9,000

B.$10,000

C.$11,000

D.$12,000

答案：B

5.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Intangibleassets

C.Accountsreceivable

D.Long-terminvestments

答案：C

6.Theprocessofevaluatingacompanysfinancialperformanceandpositionisknownas:

A.Budgeting

B.Forecasting

C.Financialanalysis

D.Auditing

答案：C

7.Whatisthetermforthedifferencebetweenthecashreceivedfromcustomersandthegrosssalesrevenue?

A.Salesreturnsandallowances

B.Salesdiscounts

C.Costofgoodssold

D.Grossprofit

答案：B

8.Acompanysnetincomefortheperiodis$100,000.Ifthecompanystotalliabilitiesincreasedby$20,000duringtheperiod,whatwasthechangeinthecompanysequity?

A.Increaseof$80,000

B.Decreaseof$20,000

C.Increaseof$20,000

D.Decreaseof$80,000

答案：A

9.Whatisthetermfortheprocessofadjustingtheaccountsattheendofanaccountingperiod?

A.Closingentries

B.Adjustingentries

C.Journalentries

D.Prepaidexpenses

答案：B

10.Acompanysinventoryturnoverratiois6timesperyear.Iftheaveragei