2026年会计考研英语真题及答案.docVIP

2026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,thebalancesheetprovidesasnapshotofacompanys______ataspecificpointintime.

A.income

B.expenses

C.assetsandliabilities

D.equity

答案：C

3.Whichofthefollowingisakeyprincipleofinternalcontrol?

A.Segregationofduties

B.Overstatementofassets

C.Lackofdocumentation

D.Frequentchangesinaccountingpolicies

答案：A

4.Theprocessofidentifying,measuring,and