2025年大学（会计学）会计专业英语阶段测试题及答案

2025年大学（会计学）会计专业英语阶段测试题及答案

（考试时间：90分钟满分100分）班级______姓名______第I卷（选择题共40分）答题要求：请将下列各题的正确答案填写在括号内。(总共20题，每题2分，每题只有一个正确答案)1.Theaccountingequationis().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets=Owners'Equity-LiabilitiesD.Assets+Liabilities=Owners'Equity2.Whichofthefollowingisnotanasset?()A.CashB.AccountsReceivableC.AccountsPayableD.Inventory3.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset4.Thedouble-entryaccountingsystemmeans().A.everytransactionisrecordedtwiceintheaccountsB.everytransactionaffectstwoaccountsC.everytransactionisrecordedwithtwodebitsD.everytransactionisrecordedwithtwocredits5.Revenueisrecognizedwhen().A.cashisreceivedB.theserviceisperformedorthegoodsaredeliveredC.anorderisreceivedD.acontractissigned6.Whichofthefollowingisacurrentliability?()A.BondsPayableB.MortgagePayableC.AccountsPayableD.CommonStock7.Thefinancialstatementsincludeallofthefollowingexcept().A.IncomeStatementB.BalanceSheetC.CashFlowStatementD.StatementofRetainedEarnings8.Adebitentrytoanaccount().A.increasesassetsanddecreasesliabilitiesB.decreasesassetsandincreasesliabilitiesC.increasesbothassetsandliabilitiesD.decreasesbothassetsandliabilities9.Theaccountingperiodisusually().A.onemonthB.onequarterC.oneyearD.twoyears10.Whichofthefollowingisanexampleofanadjustingentry?()A.RecordingthepurchaseofofficesuppliesB.RecordingthepaymentofrentC.RecordingdepreciationexpenseD.Recordingthecollectionofaccountsreceivable11.Thecostofgoodssoldformulais().A.BeginningInventory+Purchases-EndingInventoryB.BeginningInventory-Purchases+EndingInventoryC.Purchases+EndingInventory-BeginningInventoryD.Purchases-EndingInventory-BeginningInventory12.Inventoryvaluationmethodsincludeallofthefollowingexcept().A.First-In,First-Out(FIFO)B.Last-In,First-Out(LIFO)C.Weighted-AverageCostD.SpecificIdentification13.Anotepayableis().A.ashort-termliabilityB.along-termliabilityC.anassetD.anequityaccount14.Thestatementofcashflowsshowscashflowsfrom()activities.A.operating,investing,andfinancingB.operating,manufacturing,andfinancingC.operating,investing,andmarketingD.operating,investing,andadministrative15.Whichofthefollowingisnotacomponentoftheincomestatement?()A.RevenueB.ExpensesC.AssetsD.NetIncome16.Thenormalbalanceofanassetaccountis().A.debitB.creditC.eitherdebitorcreditD.zero17.Prepaidexpensesare().A.assetsB.liabilitiesC.revenuesD.expenses18.Unearnedrevenueis().A.anassetB.aliabilityC.arevenueD.anexpense19.Whichofthefollowingisanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory20.Theaccountingcycleincludesallofthefollowingstepsexcept().A.AnalyzingtransactionsB.PreparingfinancialstatementsC.HiringanauditorD.Closingthebooks第II卷（非选择题共60分）（一）名词解释（每题4分，共20分）答题要求：请简要解释下列会计专业英语术语。1.AccountingPrinciples2.AccrualBasisofAccounting3.FixedAssets4.Equity5.CostofGoodsSold（二）简答题（每题10分，共20分）答题要求：请简要回答下列问题。1.Explainthedifferencebetweenadebitandacreditinaccounting.2.Whatarethemainfunctionsofthebalancesheet?（三）翻译题（每题10分，共20分）答题要求：请将下列英文句子准确翻译成中文。1.Thecompany'sfinancialpositionispresentedinthebalancesheet.2.Revenueistheincomeearnedfromthesaleofgoodsorservices.（四）案例分析题（每题10分，共20分）答题要求：请阅读以下案例，然后回答问题。CompanyAhadthefollowingtransactionsduringthemonthofJanuary:1.Purchasedinventoryfor$5,000onaccount.2.Soldinventoryfor$8,000cash.Thecostoftheinventorysoldwas$4,000.3.PaidrentforthemonthofJanuary,$1,000.4.Received$3,000fromcustome