2025年大学（会计学）会计专业英语实训阶段测试题及答案

2025年大学（会计学）会计专业英语实训阶段测试题及答案

（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-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory3.Theprocessofrecordingfinancialtransactionsiscalled()A.JournalizingB.PostingC.AdjustingD.Closing4.Depreciationistheprocessof()A.IncreasingthevalueofanassetovertimeB.DecreasingthevalueofanassetovertimeC.RecordingthepurchaseofanassetD.Recordingthesaleofanasset5.Theincomestatementshows()A.ThefinancialpositionofacompanyataspecificpointintimeB.TheresultsofoperationsforaperiodoftimeC.ThecashinflowsandoutflowsofacompanyD.Thechangesinowners'equityoveraperiodoftime6.Revenueisrecognizedwhen()A.CashisreceivedB.GoodsorservicesareprovidedC.AnorderisplacedD.Acontractissigned7.Whichofthefollowingisacurrentliability?()A.MortgagepayableB.BondspayableC.AccountspayableD.Commonstock8.Thebalancesheetisalsoknownas()A.ThestatementoffinancialpositionB.ThestatementofoperationsC.ThestatementofcashflowsD.Thestatementofchangesinowners'equity9.Whichofthefollowingisanexampleofanoperatingactivity?()A.IssuingstockB.BuyingabuildingC.SellinggoodsorservicesD.Payingdividends10.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedontheassumptionthatthebusinesswillcontinuetooperateis()A.GoingconcernB.MatchingC.HistoricalcostD.Conservatism11.Whichofthefollowingisadebitentry?()A.DecreaseinanassetB.IncreaseinaliabilityC.Increaseinowners'equityD.Decreaseinaliability12.Thegeneralledgeris()A.AbookoforiginalentryB.AsummaryofallaccountsC.ArecordofdailytransactionsD.Asubsidiaryledger13.Whichofthefollowingisacontra-assetaccount?()A.AccountsreceivableB.InventoryC.AccumulateddepreciationD.Prepaidexpenses14.Thetrialbalanceispreparedto()A.ProvetheequalityofdebitsandcreditsB.PreparefinancialstatementsC.AdjusttheaccountsD.Closetheaccounts15.Whichofthefollowingisanexampleofanon-currentasset?()A.CashB.AccountsreceivableC.EquipmentD.Supplies16.Theprocessofallocatingthecostofanassetoveritsusefullifeiscalled()A.DepletionB.AmortizationC.DepreciationD.Impairment17.Whichofthefollowingisaliabilityaccount?()A.RevenueB.ExpenseC.AccountspayableD.Owners'equity18.Theaccountingprinciplethatrequiresexpensestoberecognizedinthesameperiodastherevenuestheyhelptogenerateis()A.MatchingB.GoingconcernC.HistoricalcostD.Conservatism19.Whichofthefollowingisanexampleofafinancingactivity?()A.BuyinginventoryB.SellinggoodsorservicesC.PayingoffaloanD.Purchasingequipment20.Thefinancialstatementthatshowsthechangesinowners'equityoveraperiodoftimeis()A.IncomestatementB.BalancesheetC.StatementofcashflowsD.Statementofchangesinowners'equity第II卷（非选择题，共60分）（一）填空题（共10分）答题要求：本大题共5小题，每小题2分。请在横线上填入正确的答案。1.TheaccountingequationisAssets=________+Owners'Equity.2.________istheprocessofrecordingfinancialtransactionsinajournal.3.Depreciationiscalculatedusingmethodssuchasstraight-line,________,andunits-of-production.4.Theincomestatementreportsrevenues,________,andnetincomeorloss.5.________activitiesincludecashreceiptsandpaymentsrelatedtothepurchaseandsaleoflong-termassets.（二）名词解释（共15分）答题要求：本大题共3小题，每小题5分。请简要解释下列名词。1.Accounting2.Assets3.Liabilities（三）简答题（共15分）答题要求：本大题共3小题，每小题5分。请简要回答下列问题。1.Whatisthedifferencebetweenacurrentassetandanon-currentasset?2.Explainthematchingprinciple.3.Howisthebalancesheetprepared?（四）材料分析题（共15分）答题要求：阅读以下材料，回答问题。CompanyAhasthefollowingfinancialinformationfortheyearendedDecember31,2024:-Revenue:$500,000-Costofgoodssold:$300,000-Operatingexpenses:$100,000-Interestexpense:$20,000-Taxexpense:$30,000-Beginninginventory:$50,000-Endinginventory:$40,000-Accountsreceivable:$30,000-Accountspayable:$20,000-Cash:$10,000-Equipment:$200,000-Accumulateddepreciation:$50,0001.Calculatethegrossprofit.2.Calculatethenetincome.3.Whatistheamountofworkingcapital?（五）论述题（共15分）答题要求：本大题共1小题，15分。请结合所学知识，论述会计信息的重要性。答案：1.B2.C3.A4.B5.B6.B7.C8.A9.C10.A11.D12.B13.C14.A15.C16.C17.C18.A19.C20.D填空题答案：1.Liabilities2.Journalizing3.Decliningbalance4.Expenses5.Investing名词解释答案：1.Accountingistheprocessofrecording,classifying,andsummarizingfinancialtransactionstoprovideinformationthatisusefulinmakingbusinessdecisions.2.Assetsareresourcesownedbyacompanythathavefutureeconomicbenefits.3.Liabilitiesareobligationsofacompanytopaycashorprovidegoodsorservicesinthefuture.简答题答案：1.Currentassetsareexpectedtobeconvertedintocashorusedupwithinoneyearortheoperatingcycle,whicheverislonger.Non-currentassetsareexpectedtoprovideeconomicbenefitsformorethanoneyear.2.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelptogenerate.Thisensuresthatthefinancialstatementsaccuratelyreflecttheprofitabilityofacompanyforagivenperiod.3.Thebalancesheetispreparedbylistingthecompany'sassets,liabilities,andowners'equityataspecificpointintime.Assetsarelistedontheleftside,liabilitiesandowners'equityontherig