2025年会计考研英语真题及答案.docVIP

2025年会计考研英语真题及答案

一、单项选择题（每题2分，共10题）

1.Therapiddevelopmentoftechnologyhassignificantly______thewaybusinessesoperate.

A.altered

B.modified

C.transformed

D.changed

答案：C

2.Infinancialaccounting,theprincipleofmaterialityreferstotheconceptthat:

A.allfinancialtransactionsmustberecorded.

B.onlysignificantfinancialinformationshouldbedisclosed.

C.financialstatementsshouldbepreparedinaconsistentmanner.

D.allassetsmustbevaluedatcost.

答案：B

3.Whichofthefollowingisacharacteristicofasoleproprietorship?

A.Limitedliability

B.Separatelegalentity

C.Pass-throughtaxation

D.Mutualagency

答案：C

4.Theprocessofevaluatingandimprovingtheefficiencyandeffectivenessofanorganizationsoperationsisknownas:

A.budgeting

B.strategicplanning

C.performancemanagement

D.financialanalysis

答案：C

5.Inthecontextoffinancialratios,thecurrentratioisusedtomeasure:

A.profitability

B.liquidity

C.solvency

D.efficiency

答案：B

6.TheGenerallyAcceptedAccountingPrinciples(GAAP)areprimarilybasedon:

A.internationalstandards

B.localcustomsandregulations

C.historicalcost

D.marketvalue

答案：C

7.Acompanysabilitytomeetitsshort-termobligationsisbestindicatedby:

A.debt-to-equityratio

B.returnonassets

C.currentratio

D.profitmargin

答案：C

8.Theprincipleofconsistencyinaccountingrequiresthat:

A.financialstatementsarepreparedusingthesameaccountingmethodsfromperiodtoperiod.

B.allfinancialtransactionsarerecordedinthesameaccountingperiod.

C.financialstatementsareauditedannually.

D.allassetsarevaluedatmarketvalue.

答案：A

9.Theaccountingequationisrepresentedas:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=NetIncome

C.Cash=AccountsReceivable+Inventory

D.GrossProfit=Sales-CostofGoodsSold

答案：A

10.Theprocessofrecordingfinancialtransactionsinajournalandthenpostingthemtothegeneralledgerisknownas:

A.recon