2026年大学（会计学）会计专业英语应用试题及答案

2025年大学（会计学）会计专业英语应用试题及答案

（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+Owners'Equity=Liabilities2.Whichofthefollowingisanexampleofanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory3.Theprocessofrecordingfinancialtransactionsiscalled()A.PostingB.JournalizingC.BalancingD.Adjusting4.Depreciationisanexampleof()A.AnaccrualB.AdeferralC.Acontra-assetD.Aliability5.Revenueisrecognizedwhen()A.CashisreceivedB.GoodsareshippedC.ServicesareperformedD.Anorderisplaced6.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?()A.IncomestatementB.BalancesheetC.CashflowstatementD.Statementofretainedearnings7.Thecostofgoodssoldiscalculatedas()A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Purchases+Endinginventory-BeginninginventoryD.Purchases-Beginninginventory-Endinginventory8.Acompany'snetincomeiscalculatedbysubtracting()fromrevenues.A.ExpensesB.AssetsC.LiabilitiesD.Dividends9.Accountsreceivableisclassifiedasa()A.CurrentassetB.Non-currentassetC.CurrentliabilityD.Non-currentliability10.Thedouble-entryaccountingsystemmeans()A.EverytransactionisrecordedtwiceB.EverytransactionaffectstwoaccountsC.EveryaccounthastwosidesD.Everyfinancialstatementhastwoparts11.Whichofthefollowingisadebitentry?()A.IncreaseinanassetaccountB.IncreaseinaliabilityaccountC.IncreaseinanequityaccountD.Decreaseinanexpenseaccount12.Thenormalbalanceofanassetaccountis()A.DebitB.CreditC.ZeroD.Positive13.Accruedexpensesare()A.ExpensesthathavebeenpaidbutnotyetincurredB.ExpensesthathavebeenincurredbutnotyetpaidC.RevenuesthathavebeenreceivedbutnotyetearnedD.Revenuesthathavebeenearnedbutnotyetreceived14.Prepaidexpensesare()A.AssetsB.LiabilitiesC.ExpensesD.Revenues15.Theaccountingperiodisusually()A.OnemonthB.OnequarterC.OneyearD.Anyperiodoftime16.Whichofthefollowingisnotacomponentofthecashflowstatement?()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities17.Goodwillisrecognizedwhen()A.AcompanyispurchasedatapricehigherthanthefairvalueofitsnetassetsB.AcompanydevelopsanewbrandnameC.AcompanyinvestsinresearchanddevelopmentD.Acompanyexpandsitsproductioncapacity18.Thematchingprinciplerequiresthat()bematchedwithrevenuesintheperiodinwhichtheyareincurred.A.AssetsB.LiabilitiesC.ExpensesD.Dividends19.Atrialbalanceispreparedto()A.ProvetheequalityofdebitsandcreditsB.CalculatenetincomeC.PreparefinancialstatementsD.Adjustaccounts20.Whichofthefollowingisacurrentliability?()A.BondspayableB.MortgagepayableC.AccountspayableD.Preferredstock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术语。1.Accountingcycle2.Fixedassets3.Workingcapital4.Revenuerecognitionprinciple5.Depreciationmethod（二）简答题（每题8分，共16分）答题要求：简要回答下列问题。1.Explainthedifferencebetweencashbasisaccountingandaccrualbasisaccounting.2.Whatarethemaincomponentsofanincomestatement?（三）业务处理题（共14分）答题要求：根据以下业务编制会计分录。Acompanyhadthefollowingtransactionsduringthemonth:1.Purchasedinventoryonaccountfor$5,ooo.2.Soldgoodsforcash$8,ooo.Thecostofgoodssoldwas$4,ooo.3.Paidsalariesof$2,ooo.4.Receivedautilitybillfor$500buthasnotpaidityet.（四）案例分析题（共10分）答题要求：阅读以下案例，回答问题。CompanyXisconsideringamajorinvestmentinnewequipment.Theequipmentwillcost$100,oooandisexpectedtohaveausefullifeof5yearswithnosalvagevalue.Thecompanyusesthestraight-linedepreciationmethod.Theinvestmentisexpectedtogenerateadditionalannualrevenuesof$60,oooandannualoperatingexpensesof$20,ooo.Thecompany'staxrateis25%.1.Calculatetheannualdepreciationoftheequipment.2.Calculatetheannualnetincomefromtheinvestment.（五）论述题（共10分）答题要求：阐述会计信息质量要求及其重要性。答案：1.C2.C3.B4.C5.C6.B7.A8.A9.A10.B11.A12.A13.B14.A15.C16.D17.A18.C19.A20.C名词解释答案：1.Accountingcycle:Thesequenceofstepsintheaccountingprocess,includinganalyzingtransactions,journalizing,posting,preparingatrialbalance,makingadjustingentries,preparingfinancialstatements,andclosingthebooks.2.Fixedassets:Long-termtangibleassetsusedintheoperationsofabusiness,suchasland,buildings,equipment,etc.3.Workingcapital:Currentassetsminuscurrentliabilities,representingthefundsavailableforacompany'sday-to-dayoperations.4.Revenuerecognitionprinciple:Revenueisrecognizedwhenitisearnedandrealizedorrealizable,regardlessofwhencashisreceived.5.Depreciationmethod:Amethodusedtoallocatethecostofafixedassetoveritsusefullife,suchasstraight-linedepreciation,declining-balancedepreciation,etc.简答题答案：1.Cashbasisaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofcashflowtiming.Cashbasisissimplerbutmaynotaccuratelyreflectacompany'sfinancialperformanceandpositionovertime.Accrualbasisprovidesamoreaccuratepictureofeconomicactivitiesduringaperiod.2.Themaincomponentsofanincomestatementarerevenues,whichrepresenttheinflowsfromthesaleofgoodsorservices;costofgoodssold,thedirectcostofproducingorpurchasingthegoodssold;grossprofit,calculatedasrevenuesminuscostofgoodssold;operatingexpenses,includingselling,general,andadministrativeexpenses;operatingincome,grossprofitminusoperatingexpenses;non-operatingrevenuesandexpenses,suchasinterestincomeandexpense;incomebeforetaxes,operatingincomeplusnon-operatingrevenuesminusnon-operatingexpenses;incometaxexpense;andnetincome,incomebeforetaxesminusincometaxexpense.业务处理题答案：1.Debit:Inventory$5,000Credit:AccountsPayable$5,0002.Debit:Cash$8,000Credit:SalesRevenue$8,000Debit:CostofGoodsSold$4,000Credit:Inventory$4,0003.Debit:SalariesExpense$2,000Credit:Cash$,20004.Debit:UtilitiesExpense$500Credit:AccountsPayable