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：本卷共20小题，每小题2分。在每小题给出的四个选项中，只有一项是符合题目要求的。请将正确答案的序号填在题后的括号内。1.Theaccountingequationcanbeexpressedas（）A.Assets=Liabilities-Owner'sEquityB.Assets+Liabilities=Owner'sEquityC.Assets=Liabilities+Owner'sEquityD.Assets+Owner'sEquity=Liabilities2.Whichofthefollowingisnotanasset?（）A.CashB.AccountsReceivableC.AccountsPayableD.Inventory3.Thedouble-entryaccountingsystemmeans（）A.EachtransactionisrecordedwithtwodebitsB.EachtransactionisrecordedwithtwocreditsC.EachtransactionisrecordedwithatleastonedebitandonecreditD.Eachtransactionisrecordedonlyonce4.Whenacompanyreceivescashfromacustomerforservicestobeprovidedinthefuture,thejournalentrywouldbe（）A.DebitCash,CreditServiceRevenueB.DebitCash,CreditUnearnedRevenueC.DebitAccountsReceivable,CreditCashD.DebitUnearnedRevenue,CreditCash5.Theprocessofrecordingtransactionsinajournaliscalled（）A.PostingB.JournalizingC.AdjustingD.Closing6.Whichfinancialstatementreportsacompany'srevenuesandexpensesoveraperiodoftime?（）A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofOwner'sEquity7.Depreciationisanexampleof（）A.AnaccrualB.AdeferralC.Acontra-assetD.Alloftheabove8.Thenormalbalanceofanassetaccountis（）A.DebitB.CreditC.EitherdebitorcreditD.Zero9.Atrialbalanceispreparedto（）A.ProvetheequalityofdebitsandcreditsB.ListalltheaccountsinthegeneralledgerC.CalculatenetincomeD.Preparefinancialstatements10.Whichofthefollowingaccountsisincreasedbyacredit?（）A.CashB.AccountsReceivableC.Owner'sCapitalD.Equipment第II卷（非选择题，共60分）（一）填空题（共10分）答题要求：请在每题的空格中填上正确答案。每空1分。1.Thetwomaintypesofaccountingarefinancialaccountingand________accounting.2.Thecostofanassetlessitsaccumulateddepreciationiscalled________value.3.Revenueisrecognizedwhen________aresatisfied.4.Theaccountingperiodisusuallyoneyearandiscalledthe________year.5.The________principlerequiresthataccountingrecordsandfinancialstatementsbebasedonobjectiveevidence.（二）名词解释（共15分）答题要求：请简要解释下列名词。每题3分。1.Accounting2.Assets3.Liabilities4.Owner'sEquity5.AccrualBasisofAccounting（三）简答题（共15分）答题要求：简要回答下列问题。每题5分。1.Whatistheimportanceoftheaccountingequation?2.Explainthedifferencebetweencash-basisaccountingandaccrual-basisaccounting.3.Howdoadjustingentriesaffectthefinancialstatements?（四）业务题（共15分）答题要求：根据以下业务编制会计分录。每题5分。OnJanuary1,2025,ABCCompanystarteditsbusiness.Thefollowingtransactionsoccurredduringthemonth:1.Theownerinvested$50,000cashinthebusiness.2.Purchasedequipmentfor$10,000cash.3.Boughtsuppliesonaccountfor$2,000.（五）案例分析题（共15分）答题要求：阅读以下案例，回答问题。每题5分。CompanyXYZhasbeeninbusinessforseveralyears.In2024,itreportedanetincomeof$100,000.However,in2monthsbeforetheendof2025,itdecidedtochangeitsaccountingmethodforinventoryvaluation.Asaresult,thecostofgoodssoldincreasedby$20,000.1.Whatimpactdoesthechangeinaccountingmethodforinventoryvaluationhaveonthenetincomein2025?2.Isitethicalforacompanytochangeitsaccountingmethodshortlybeforetheendoftheaccountingperiod?Whyorwhynot?3.Whatshouldtheusersofthefinancialstatementsdotounderstandtheimpactofthischange?答案：第I卷1.C2.C3.C4.B5.B6.B7.D8.A9.A10.C第II卷（一）1.managerial2.book3.performanceobligations4.fiscal5.objectivity（二）1.Accountingistheprocessofrecording,classifying,summarizing,andinterpretingfinancialinformation.2.Assetsareresourcesownedorcontrolledbyacompanythathavefutureeconomicbenefits.3.Liabilitiesareobligationsofacompanytopaycash,transferassets,orprovideservicestootherentities.4.Owner'sEquityistheresidualinterestintheassetsofacompanyafterdeductingitsliabilities.5.AccrualBasisofAccountingrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofthecashflow.（三）1.Theaccountingequationshowstherelationshipbetweenacompany'sassets,liabilities,andowner'sequity.Itisfundamentalasitensuresthebalanceoftheaccountingrecordsandisusedtopreparefinancialstatements.2.Cash-basisaccountingrecordsrevenuesandexpenseswhencashisreceivedorpaid.Accrual-basisaccountingrecordsrevenueswhenearnedandexpenseswhenincurred,evenifcashhasnotbeenexchangedyet.3.Adjustingentriesupdatetheaccountstoensurethatrevenuesandexpensesarerecognizedinthecorrectaccountingperiod.Theyaffecttheincomestatementbyadjustingrevenuesandexpenses,andthebalancesheetbyadjustingassets,liabilities,andowner'sequity.（四）1.Debit:Cash$50,000Credit:Owner'sCapital$50,0002.Debit:Equipment$10,000Credit:Cash$10,0003.Debit:Supplies$2,000Credit:AccountsPayable$2,000（五）1.Thenetincomein2025willdecreaseby$20,000becausethecostofgoodssoldincreased,whichreducesgrossprofitandthusnetincome.2.Itmaynotbeethicalasitcanmanipulatethefinancialresultsforthecurrentperiod.Itcanmisleadinvestors,creditors,andotherusersofthefinancialstatements.3.Usersshouldcarefullyre