江苏财会职业学院《大学英语》2025 学年第二学期期末试卷(B)

站名：站名：年级专业：姓名：学号：凡年级专业、姓名、学号错写、漏写或字迹不清者，成绩按零分记。…………密………………封………………线…………第1页，共1页江苏财会职业学院《大学英语》2025学年第二学期期末试卷(B)题号一二三四总分得分注意事项考生须在答题卡指定位置填写姓名、学号、专业等信息，在试卷上作答无效。答题时须使用黑色签字笔或钢笔，字迹清晰，卷面整洁。考试结束后，将试卷、答题卡一并交回，不得携带出考场。一、词汇与语法（本题共20小题，每题1分，满分20分）（一）单项选择（每题1分，共15分）Theaccountantneedstopreparefinancialstatementsaccordingtothe______principle.（）A.matchingB.buyingC.sellingD.workingWhendealingwithaccountsreceivable,wehavetoconsidertheriskof______.（）A.baddebtB.gooddebtC.cashflowD.inventoryThecompany’s______showsitsassets,liabilitiesandownersequityataspecificdate.（）A.incomestatementB.balancesheetC.cashflowstatementD.trialbalancePleasesendthe______totheclientimmediatelysotheycanmakethepaymentontime.（）A.receiptB.FapiaoC.contractD.invoiceWeneedto______ataxreturnbeforethedeadlinesetbythetaxauthority.（）A.fileB.makeC.doD.writeThe______ofthecompanyincreasedby15%comparedwithlastquarterduetonewprojects.（）A.expenseB.revenueC.costD.lossAccordingtothe______assumption,thebusinesswillcontinuetooperateintheforeseeablefuture.（）A.going-concernB.separate-entityC.time-periodD.unit-of-measureTheaccountantusedtheweightedaveragemethodtovaluethe______inthewarehouse.（）A.cashB.inventoryC.accountspayableD.fixedassetsWereceiveda(n)______fromthebankstatingthetransactionsofouraccountlastmonth.（）A.invoiceB.receiptC.bankstatementD.voucherThe______ofthefinancialreportmustbeobjectiveandaccurate.（）A.disclosureB.discoveryC.discussionD.displayIfyouhaveanyquestionsaboutthepayment,pleasecontactour______department.（）A.financeB.financialC.financedD.financingThecompanyhasdecidedto______thebaddebtexpenseusingtheallowancemethod.（）A.recordB.recordingC.berecordedD.haverecordedBytheendofthisyear,we______theannualfinancialauditforfiveconsecutiveyears.（）A.willcompleteB.willhavecompletedC.completedD.havecompletedThetaxrate______wearesubjecttohaschangedsincethenewpolicywasissued.（）A.whichB.whatC.whoseD.who______thefinancialdatacarefully,wefoundsomediscrepanciesinthesalesrecords.（）A.AnalyzeB.AnalyzingC.AnalyzedD.Toanalyze（二）选词填空（每题1分，共5分）（consistentretainedearningsauditaccrualbasispettycash）Thecompanyusesthe______ofaccounting,recognizingrevenuewhenitisearnedratherthanwhencashisreceived.Theindependent______confirmedthatthecompanysfinancialstatementswerereliable.The______intheofficeisusedforsmalldailyexpenseslikestationeryandpostage.Theaccountingtreatmentmustbe______acrossalldepartmentstoensurecomparability.______aretheportionofnetincomethatthecompanyhaskeptratherthandistributedasdividends.二、阅读理解（本题共2篇短文，10小题，每题2分，满分20分）Passage1Financialaccountingplaysacrucialroleinbusinessoperationsbyprovidingaccuratefinancialinformationtoexternaluserssuchasinvestors,creditorsandtaxauthorities.Thecoreproductsoffinancialaccountingarefinancialstatements,whichincludethebalancesheet,incomestatementandcashflowstatement.Thebalancesheet,alsoknownasthestatementoffinancialposition,presentsacompanysassets,liabilitiesandownersequityataspecificpointintime.Assetsareresourcesownedbythecompanythathavefutureeconomicvalue,suchascash,inventoryandfixedassets.Liabilitiesareobligationsthecompanyowestoexternalparties,includingaccountspayableandlong-termloans.Ownersequityrepresentstheresidualinterestintheassetsafterdeductingliabilities,consistingofcontributedcapitalandretainedearnings.Theincomestatementmeasuresacompanysfinancialperformanceoveraperiodoftimebycalculatingnetincomeorloss.Itfollowsthematchingprinciple,whichrequiresexpensestobematchedwiththerevenuetheygenerateinthesameperiod.Commonrevenuesincludesalesrevenueandservicefees,whileexpensesmayincludecostofgoodssold,salariesandrent.Cashflowstatementtrackstheinflowsandoutflowsofcashduringaperiod,classifiedintooperating,investingandfinancingactivities.Thisstatementhelpsusersevaluatethecompanysabilitytogeneratecashandmeetitsfinancialobligations.Allfinancialstatementsmustbepreparedinaccordancewithgenerallyacceptedaccountingprinciples(GAAP)toensureconsistencyandcomparability.Inmanycountries,publiccompaniesarerequiredtohavetheirfinancialstatementsauditedbyindependentCPAstoenhancecredibility.Whatisthemainpurposeoffinancialaccounting?（）A.TomanageinternaloperationsB.ToprovidefinancialinformationtoexternalusersC.TosetaccountingpoliciesforthecompanyD.TotrainaccountingstaffWhichfinancialstatementshowsacompanysfinancialpositionataspecifictime?（）A.IncomestatementB.CashflowstatementC.BalancesheetD.TrialbalanceAccordingtothepassage,ownersequityequals______.（）A.Assets-LiabilitiesB.Liabilities-AssetsC.Assets+LiabilitiesD.Revenues-ExpensesThematchingprinciplerequires______.（）A.revenuestoberecordedwhencashisreceivedB.expensestobematchedwithrelatedrevenuesC.assetstobevaluedathistoricalcostD.liabilitiestobepaidontimeWhydopubliccompaniesneedindependentaudits?（）A.ToreducetaxburdenB.ToincreaserevenueC.ToenhancefinancialstatementcredibilityD.TosimplifyaccountingproceduresPassage2DearMr.Thompson,WithregardstoyouremaildatedMay15thregardingtheunpaidinvoice(No.INV-2025-048),wearewritingtofollowuponthismatter.Asoutlinedinourcontract,paymentfortheservicesprovidedshouldbemadewithin30daysofreceivingtheinvoice.TheinvoicewasissuedonApril10thandsenttoyourfinancedepartmentonthesameday,whichmeansthepaymentdeadlinewasMay10th.Wehavecheckedourrecordsandconfirmedthatthepaymenthasnotbeenreceivedasoftoday(May20th).Weunderstandthattheremaybedelaysinthepaymentprocessoccasionally.However,wewouldappreciateitifyoucouldarrangethepaymentatyourearliestconvenience.Ifthereareanyquestionsorissueswiththeinvoice,pleasedonothesitatetocontactouraccountsreceivablespecialist,Ms.LindaWang,at\hlinda.wang@or+86-123-4567-8910.Pleaseletusknowifwecanprovideanyfurtherinformationtofacilitatethepaymentprocess.Yourimmediateattentiontothismatterwillbehighlyappreciated.Bestregards,ZhangWeiFinanceManagerABCFinancialServicesWhatisthepurposeofthisemail?（）A.TosendanewinvoiceB.TofollowuponunpaidpaymentC.ToconfirmreceiptofpaymentD.TocancelacontractWhenwastheinvoiceissued?（）A.April10thB.May10thC.May15thD.May20thWhoshouldMr.Thompsoncontactforinvoiceissues?（）A.ZhangWeiB.Mr.ThompsonC.LindaWangD.ThereceptionistWhatisthepaymentdeadlineaccordingtothecontract?（）A.Within15daysofinvoicereceiptB.Within30daysofinvoicereceiptC.Within10daysofinvoiceissuanceD.Within20daysofinvoiceissuanceWhichofthefollowingphrasesisusedtostarttheemailappropriately?（）A.HiThompson,howareyou?B.Iamwritingtocomplainabout...C.Withregardstoyouremaildated...D.Sorrytobotheryou,but...三、翻译（本题共2部分，满分20分）（一）汉译英（每题2分，共10分）会计循环包括编制会计分录、过账、试算平衡和编制财务报表等步骤。银行存款调节表用于核对企业银行存款日记账与银行对账单的差异。这家公司采用永续盘存制来跟踪库存商品的收发情况。权责发生制要求收入和费用在发生时确认，而不是在收到或支付现金时确认。注册会计师（CPA）将对公司的年度财务报表进行审计。（二）英译汉（每题2分，共