2026年大学（会计学）专业英语实训试题及答案

2025年大学（会计学）专业英语实训试题及答案

（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.Theaccountingequationisexpressedas().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisanexampleofacurrentasset?()A.LandB.BuildingC.AccountsReceivableD.Equipment3.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset4.Thedouble-entryaccountingsystemmeans().A.everytransactionisrecordedtwiceB.everytransactionaffectstwoaccountsC.everytransactionisrecordedintwosetsofbooksD.everytransactionhastwoequalandoppositeeffectsontheaccountingequation5.Revenueisrecognizedwhen().A.cashisreceivedB.goodsorservicesareprovidedC.anorderisplacedD.acontractissigned6.Whichfinancialstatementshowsthefinancialpositionofacompanyataspecificpointintime?()A.IncomeStatementB.BalanceSheetC.CashFlowStatementD.StatementofRetainedEarnings7.Inventoryvaluationmethodsincludeallofthefollowingexcept().A.First-In,First-Out(FIFO)B.Last-In,First-Out(LIFO)C.Weighted-AverageCostD.Straight-LineMethod8.Accountspayableisa().A.currentassetB.non-currentassetC.currentliabilityD.non-currentliability9.Thenormalbalanceofanassetaccountis().A.debitB.creditC.eitherdebitorcreditD.zero10.Ajournalentrythatdebitscashandcreditsaccountsreceivableismadewhen().A.goodsaresoldoncreditB.cashisreceivedfromacustomerforacreditsaleC.goodsarepurchasedoncreditD.cashispaidtoasupplierforacreditpurchase11.Whichofthefollowingisnotacomponentofthecashflowstatement?()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities12.Prepaidexpensesareinitiallyrecordedas().A.assetsB.liabilitiesC.expensesD.revenues13.Thematchingprinciplerequiresthat().A.revenuesberecognizedintheperiodinwhichtheyareearnedB.expensesberecognizedintheperiodinwhichtheyareincurredC.revenuesandexpensesbematchedinthesameperiodD.alloftheabove14.Goodwillisanexampleof().A.acurrentassetB.anon-currentassetC.acurrentliabilityD.anon-currentliability15.Whichofthefollowingstatementsaboutthetrialbalanceiscorrect?()A.ItprovesthatalltransactionshavebeenrecordedB.ItshowsthefinancialpositionofthecompanyC.ItisusedtopreparefinancialstatementsD.Itensuresthattheaccountingrecordsarefreeoferrors16.Acompany'snetincomeiscalculatedas().A.Revenues-ExpensesB.Expenses-RevenuesC.Assets-LiabilitiesD.Liabilities-Assets17.Unearnedrevenueisa().A.currentassetB.non-currentassetC.currentliabilityD.non-currentliability18.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeiscalled().A.depreciationB.amortizationC.depletionD.impairment19.Whichofthefollowingisacontra-assetaccount?()A.AccumulatedDepreciationB.AccountsReceivableC.AccountsPayableD.RetainedEarnings20.Acompanyissuescommonstockforcash.Thistransactionwill().A.increaseassetsandincreaseliabilitiesB.increaseassetsandincreaseowners'equityC.increaseassetsanddecreaseowners'equityD.decreaseassetsandincreaseowners'equity第II卷（非选择题，共60分）（一）名词解释（共4小题，每题5分，共20分）答题要求：请简要解释下列会计术语。1.AccountingCycle2.AccrualBasisofAccounting3.FixedAssets4.CostofGoodsSold（二）简答题（共3小题，每题10分，共30分）答题要求：简要回答下列问题。1.Explainthedifferencebetweencashbasisaccountingandaccrualbasisaccounting.2.Whatarethemaincomponentsoftheincomestatement?Howaretheyrelated?3.Describethestepsinvolvedintheaccountingcycle.（三）业务处理题（共1小题，10分）答题要求：根据以下业务编制会计分录。Acompanyhadthefollowingtransactionsduringthemonth:1.Purchasedinventoryoncreditfor$5,000.2.Soldgoodsforcash,thesellingpricewas$8,000,andthecostofgoodssoldwas$4,000.3.Paidrentexpenseof$1,000incash.（四）案例分析题（共1小题，10分）答题要求：阅读以下案例，回答问题。CompanyXYZisamanufacturingcompany.Inthecurrentyear,ithasthefollowingfinancialinformation:Revenuesfromsalesofproducts:$500,000Costofrawmaterialsusedinproduction:$150,000Salariesandwagesofproductionworkers:$100,000Depreciationofproductionequipment:$20,000Administrativeexpenses:$30,000Marketingexpenses:$20,000Interestexpense:$10,000Incometaxrate:25%Calculatethecompany'snetincomeforthecurrentyear.（五）综合论述题（共1小题，10分）答题要求：结合所学知识，论述会计信息质量要求及其重要性。答案：1.B2.C3.B4.D5.B6.B7.D8.C9.A10.B11.D12.A13.D14.B15.C16.A17.C18.B19.A20.B名词解释答案：1.AccountingCycle：会计循环，是指企业在一个会计期间内，从经济业务发生开始，到编制出财务报表为止的一系列会计处理程序。包括经济业务分析、编制记账凭证、过账、试算平衡、调整分录、结账、编制财务报表等环节。2.AccrualBasisofAccounting：权责发生制，是以权利和责任的发生来决定收入和费用归属期的一项原则。凡是在本期内已经收到和已经发生或应当负担的一切费用，不论其款项是否收到或付出，都作为本期的收入和费用处理；反之，凡不属于本期的收入和费用，即使款项在本期收到或付出，也不应作为本期的收入和费用处理。3.FixedAssets：固定资产，是指企业为生产商品、提供劳务、出租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。如房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。4.CostofGoodsSold：销售成本，是指企业销售商品或提供劳务所发生的成本。它包括直接材料成本、直接人工成本和制造费用等，是计算企业利润的重要组成部分。简答题答案：1.Cashbasisaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofwhencashisreceivedorpaid.Themaindifferenceisthetimingofrevenueandexpenserecognition.Cashbasisissimplerbutmaynotaccuratelyreflectacompany'sfinancialperformanceinagivenperiod.Accrualbasisprovidesamoreaccuratepictureofacompany'seconomicactivitiesovertime.2.Themaincomponentsoftheincomestatementarerevenues,costofgoodssold,grossprofit,operatingexpenses,operatingincome,non-operatingincomeandexpenses,incomebeforetaxes,andnetincome.Revenuesaretheinflowsfromsellinggoodsorservices.Costofgoodssoldissubtractedfromrevenuestogetgrossprofit.Operatingexpensesarethendeductedfromgrossprofittoobtainoperatingincome.Non-operatingitemsareaddedorsubtractedtogetincomebeforetaxes,andfinallyincometaxisdeductedtocalculatenetincome.3.Thestepsintheaccountingcycleare:1.Analyzetransactions.2.Journalizetransactions.3.Posttotheledger.4.Prepareanunadjustedtrialbalance.5.Adjusttheaccounts.6.Prepareanadjustedtrialbalance.7.Preparefinancialstatements.8.Closetheaccounts.9.Prepareapost-closingtrialbalance.业务处理题答案：1.Purchasedinventoryoncredit:-Debit:Inventory$5,000-Credit:AccountsPayable$5,0002.Soldgoodsforcash:-Debit:Cash$8,000-Credit:SalesRevenue$8,000-Debit:CostofGoodsSold$4,000-Credit:Inventory$4,0003.Paidrentexpense:-Debit:RentExpense$1,000-Credit:Cash$1,000案例分析题答案：1.Calculategrossprofit:-GrossProfit=Revenues-CostofGoodsSold-CostofGoodsSold=Costofrawmaterials+Salariesofproductionworkers+Depreciationofproductionequipment-CostofGoodsSold=$150,000+$100,000+