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）每题只有一个正确答案，请将答案填写在括号内。(总共20题，每题2分，每题有A、B、C、D四个选项，选出一个最佳答案)1.“Accounting”canbedefinedastheprocessof()financialinformationaboutanorganizationtointerestedparties.A.providingB.providingwithC.provideD.provides2.Theaccountingequationis().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets=Owners'Equity-LiabilitiesD.Assets+Liabilities=Owners'Equity3.Whichofthefollowingisnotanasset?()A.CashB.AccountsReceivableC.AccountsPayableD.Inventory4.Thefinancialstatementthatshowsacompany'srevenuesandexpensesoveraperiodoftimeisthe().A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofRetainedEarnings5.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset6.“Debit”means().A.increaseinassetsanddecreaseinliabilitiesB.decreaseinassetsandincreaseinliabilitiesC.increaseinbothassetsandliabilitiesD.decreaseinbothassetsandliabilities7.Thedouble-entryaccountingsystemmeansthateverytransaction().A.isrecordedtwiceB.affectstwoaccountsC.hastwosides:debitandcreditD.alloftheabove8.Ajournalentryis().A.arecordofatransactioninchronologicalorderB.asummaryofaccountbalancesC.alistofallassetsD.astatementofrevenuesandexpenses9.Whichofthefollowingaccountsisincreasedbyacredit?()A.CashB.AccountsReceivableC.ServiceRevenueD.Equipment10.Thenormalbalanceofanassetaccountis().A.debitB.creditC.eitherdebitorcreditD.zero11.“Inventory”isclassifiedas()onthebalancesheet.A.acurrentassetB.anon-currentassetC.acurrentliabilityD.along-termliability12.“PrepaidExpenses”are().A.expensesthathavebeenpaidinadvanceB.revenuesthathavebeenreceivedinadvanceC.assetsthatwillbeexpensedinthefutureD.bothAandC13.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeiscalled().A.depreciationB.amortizationC.depletionD.impairment14.“AccruedExpenses”are().A.expensesthathavebeenpaidbutnotyetincurredB.expensesthathavebeenincurredbutnotyetpaidC.revenuesthathavebeenreceivedbutnotyetearnedD.revenuesthathavebeenearnedbutnotyetreceived15.Acompany'snetincomeiscalculatedas().A.Revenues-ExpensesB.Expenses-RevenuesC.Assets-LiabilitiesD.Liabilities-Assets16.“UnearnedRevenue”is().A.arevenueaccountB.anassetaccountC.aliabilityaccountD.anexpenseaccount17.Thefinancialstatementthatshowsthechangesinacompany'sowners'equityoveraperiodoftimeisthe().A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofRetainedEarnings18.“CostofGoodsSold”iscalculatedas().A.BeginningInventory+Purchases-EndingInventoryB.BeginningInventory-Purchases+EndingInventoryC.Purchases+EndingInventory-BeginningInventoryD.Purchases-BeginningInventory-EndingInventory19.“AccountsPayable”isa()account.A.assetB.liabilityC.revenueD.expense20.“NotesReceivable”is().A.acurrentassetB.anon-currentassetC.acurrentliabilityD.along-termliability第II卷（非选择题，共60分）(总共4题，第21题10分，第22题15分，第23题15分，第24题20分)21.DefinethefollowingaccountingtermsinEnglish:(1)Assets(2)Liabilities(3)Owners'Equity(4)Revenue(5)Expense22.Explaintheaccountingcycleindetail:23.Differentiatebetweenthefollowingpairsofaccountingconcepts:(1)Cashbasisaccountingandaccrualbasisaccounting(2)Fixedassetsandcurrentassets(3)Debitandcredit24.Readthefollowingpassageandanswerthequestions:TheaccountingdepartmentofABCCompanyisresponsibleforrecordingandreportingthecompany'sfinancialtransactions.Attheendofthemonth,theaccountantpreparesthefinancialstatements.Thebalancesheetshowsthatthecompanyhastotalassetsof$500,000,includingcashof$100,000,accountsreceivableof$50,000,andinventoryof$350,000.Theliabilitiesamountto$200,000,mainlyaccountspayable.Theowners'equityiscalculatedas$300,000.Theincomestatementrevealsthatthecompanyhadrevenuesof$800,000andexpensesof$600,000duringthemonth,resultinginanetincomeof$200,000.(1)Whatistheamountofthecompany'stotalassets?(2)Howmucharethecompany'sliabilities?(3)Calculatethecompany'sowners'equityusingtheaccountingequation.(4)Whatisthecompany'snetincome?(5)Ifthecompanydecidestopayoff$50,000ofitsaccountspayable,howwillthisaffecttheaccountingequation?答案：1.A2.B3.C4.B5.B6.A7.C8.A9.C10.A11.A12.D13.B14.B15.A16.C17.D18.A19.B20.A21.(1)Assetsareresourcesownedorcontrolledbyacompanythathavefutureeconomicbenefits.(TheanswerisAssetsareresourcesownedorcontrolledbyacompanythathavefutureeconomicbenefits.)(2)Liabilitiesareobligationsofacompanytotransferassetsorprovideservicestootherentities.(TheanswerisLiabilitiesareobligationsofacompanytotransferassetsorprovideservicestootherentities.)(3)Owners'Equityistheresidualinterestintheassetsofacompanyafterdeductingliabilities.(TheanswerisOwners'Equityistheresidualinterestintheassetsofacompanyafterdeductingliabilities.)(4)Revenueistheincomeearnedbyacompanyfromitsnormalbusinessoperations.(TheanswerisRevenueistheincomeearnedbyacompanyfromitsnormalbusinessoperations.)(5)Expenseisthecostincurredbyacompanyintheprocessofgeneratingrevenue.(TheanswerisExpenseisthecostincurredbyacompanyintheprocessofgeneratingrevenue.)22.Theaccountingcycleincludesthefollowingsteps:(1)Analyzetransactions.(2)Journalizetransactions.(3)Posttotheledger.(4)Prepareanunadjustedtrialbalance.(5)Adjusttheaccounts.(6)Prepareanadjustedtrialbalance.(7)Preparefinancialstatements.(8)Closetheaccounts.(9)Prepareapost-closingtrialbalance.(TheanswerisTheaccountingcycleincludesthefollowingsteps:(1)Analyzetransactions.(2)Journalizetransactions.(3)Posttotheledger.(4)Prepareanunadjustedtrialbalance.(5)Adjusttheaccounts.(6)Prepareanadjustedtrialbalance.(7)Preparefinancialstatements.(8)Closetheaccounts.(9)Prepareapost-closingtrialbalance.)23.(1)Cashbasisaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofthecashflow.(TheanswerisCashbasisaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.Accrualbasisaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofthecashflow.)(2)Fixedassetsarelong-termassetsusedintheoperationsofabusinesswithausefullifeofmorethanoneyear,suchasbuildingsandequipment.Currentassetsareassetsthatareexpectedtobeconvertedintocashorusedupwithinoneyearortheoperatingcycle,likecash,accountsreceivable,andinventory.(TheanswerisFixedassetsarelong-termassetsusedintheoperationsofabusinesswithausefullifeofmorethanoneyear,suchasbuildingsandequipment.Currentassetsareassetsthatareexpectedtobeconvertedintocashorusedupwithinoneyearortheoperatingcycle,likecash,accountsreceivable,andinventory.)(3)Debitisanentryontheleftsideofanaccount.Itisusedtorecordincreasesinassetsanddecreasesinliabilitiesandowners'equity.Creditisanentryontherightsideofanaccount.Itisusedtorecordincreasesinliabilities,owners'equity,andrevenues,anddecreasesinassets.(TheanswerisDebitisanentryontheleftsideofanaccount.Itisusedtorecordincreasesinassetsanddecreasesinliabilitiesandowners'equity.Creditisanentryontherightsideofanaccount.Itisusedtorecordincreasesinliabilities,owners'equity,andrevenues,anddecreasesinassets.)24.(1)Thecompany'stotalassetsare$500,000.(TheanswerisThecompany'stotalassetsare$500,000.)(2)Thecompany'sliabilitiesare$200,000.(Theans