2025年大学（会计学）会计专业英语综合测试题及答案

2025年大学（会计学）会计专业英语综合测试题及答案

（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.Theaccountingequationisexpressedas()A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets+Liabilities=Owners'EquityD.Assets-Liabilities=Owners'Equity2.Whichofthefollowingisnotanintangibleasset?()A.PatentB.TrademarkC.LandD.Goodwill3.Theprocessofrecordingfinancialtransactionsiscalled()A.PostingB.JournalizingC.AdjustingD.Closing4.Depreciationistheprocessof()A.AllocatingthecostofatangibleassetoveritsusefullifeB.ValuingatangibleassetatitsmarketvalueC.RecordingtheincreaseinthevalueofatangibleassetD.Writingoffthecostofatangibleassetimmediately5.Revenueisrecognizedwhen()A.CashisreceivedB.GoodsaredeliveredorservicesarerenderedC.AnorderisreceivedD.Acontractissigned6.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedontheassumptionthatthebusinesswillcontinuetooperateindefinitelyis()A.GoingconcernB.MatchingC.ConsistencyD.Conservatism7.Whichofthefollowingisacurrentliability?()A.MortgagepayableB.BondspayableC.AccountspayableD.Preferredstock8.Thedouble-entryaccountingsystemmeans()A.EverytransactionisrecordedtwiceB.EverytransactionaffectstwoaccountsC.EverytransactionisrecordedintwosetsofbooksD.Everytransactionhastwoaspects,debitandcredit9.Theaccountingcycleincludesthefollowingstepsexcept()A.AnalyzingtransactionsB.PreparingfinancialstatementsC.HiringanauditorD.Closingthebooks10.Atrialbalanceispreparedto()A.ProvetheequalityofdebitsandcreditsB.ListalltheaccountsintheledgerC.CalculatenetincomeD.Preparefinancialstatements11.Whichofthefollowingisadebitentry?()A.IncreaseinanassetB.IncreaseinaliabilityC.Increaseinowners'equityD.Decreaseinanexpense12.Thecostofgoodssoldiscalculatedas()A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Purchases+Endinginventory-BeginninginventoryD.Purchases-Endinginventory-Beginninginventory13.Thefinancialstatementthatshowsthefinancialpositionofacompanyataspecificpointintimeisthe()A.IncomestatementB.BalancesheetC.StatementofcashflowsD.Statementofretainedearnings14.Accruedexpensesare()A.ExpensesthathavebeenpaidbutnotyetincurredB.ExpensesthathavebeenincurredbutnotyetpaidC.RevenuesthathavebeenreceivedbutnotyetearnedD.Revenuesthathavebeenearnedbutnotyetreceived15.Themethodofinventorycostingthatassumesthefirstgoodspurchasedarethefirstgoodssoldis()A.FIFOB.LIFOC.Weighted-averageD.Specificidentification16.Whichofthefollowingisnotacomponentofowners'equity?()A.CommonstockB.RetainedearningsC.DividendsD.Accountsreceivable17.Acompany'snetincomeiscalculatedas()A.Revenues-ExpensesB.Revenues+ExpensesC.Assets-LiabilitiesD.Liabilities-Assets18.Thestatementofcashflowsclassifiescashflowsintothefollowingcategoriesexcept()A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Marketingactivities19.Whichofthefollowingisanexampleofanoperatingactivityonthestatementofcashflows?()A.SaleofequipmentB.IssuanceofcommonstockC.PaymentofdividendsD.Collectionofaccountsreceivable20.Thefinancialstatementthatshowstheresultsofacompany'soperationsoveraperiodoftimeisthe()A.BalancesheetB.IncomestatementC.StatementofcashflowsD.Statementofretainedearnings第II卷（非选择题共60分）（一）（共10分）答题要求：请根据以下英文描述写出对应的会计术语。1.Theamountofmoneyowedbyabusinesstoitscreditors.()2.Thecostofassetsconsumedorservicesusedintheprocessofearningrevenue.()3.Theowners'claimontheassetsofabusiness.()4.Theprocessofallocatingthecostofalong-livedassetoveritsusefullife.()5.Thedifferencebetweentotalrevenuesandtotalexpenses.()（二）（共10分）答题要求：请将下列会计科目进行分类，分别填入资产类、负债类、所有者权益类、收入类、费用类。Accountsreceivable,Accountspayable,Commonstock,Retainedearnings,Salesrevenue,Costofgoodssold,Depreciationexpense,Equipment,Notespayable,Dividends（三）（共2题，每题10分，共20分）答题要求：请根据题目要求进行计算或简答。1.Acompanyhasbeginninginventoryof$10,000,purchasesof$50,000,andendinginventoryof$15,000.Calculatethecostofgoodssold.2.Explaintheconceptofdepreciationandwhyitisnecessaryinaccounting.（四）（共10分）材料：ABCCompanyhadthefollowingtransactionsduringthemonthofJanuary:1.OnJanuary1,itissuedcommonstockfor$50,000cash.2.OnJanuary5,itpurchasedequipmentfor$20,000cash.3.OnJanuary10,itprovidedservicestocustomersandreceived$10,000cash.4.OnJanuary15,itpaid$5,000forrentexpense.答题要求：请分析上述交易对ABCCompany的资产、负债和所有者权益的影响，并编制相应的会计分录。（五）（共10分）材料：TheincomestatementofXYZCompanyfortheyearendedDecember31,2024isasfollows:Salesrevenue:$200,000Costofgoodssold:$120,000Grossprofit:$80,000Operatingexpenses:$50,000Netincome:$30,000答题要求：请根据上述收入报表回答以下问题：1.Calculatethegrossprofitmargin.2.Whatisthesignificanceofthegrossprofitmarginandnetincomeforthecompany?答案：1.B2.C3.B4.A5.B6.A7.C8.D9.C10.A11.A12.A13.B14.B15.A16.D17.A18.D19.D20.B第II卷答案（一）1.Liability2.Expense3.Owners'Equity4.Depreciation5.NetIncome（二）资产类：Accountsreceivable,Equipment负债类：Accountspayable,Notespayable所有者权益类：Commonstock,Retainedearnings,Dividends收入类：Salesrevenue费用类：Costofgoodssold,Depreciationexpense（三）1.Costofgoodssold=Beginninginventory+Purchases-Endinginventory=10000+50000-15000=$45,0002.Depreciationistheprocessofallocatingthecostofalong-livedassetoveritsusefullife.Itisnecessarybecauseassetslosetheirvalueovertimeduetowearandtear,obsolescence,etc.Byrecordingdepreciation,thecostofusingtheassetismatchedwiththerevenuesithelpstogenerateintheperiodsitisused,providingamoreaccuratepictureofacompany'sfinancialperformance.（四）1.January1:-Impact:Assetsincreaseby$50,000(cash),Owners'Equityincreasesby$50,000(commonstockissued).-Journalentry:Debit:Cash$50,000Credit:CommonStock$50,0002.January5:-Impact:Assetsincreaseby$20,000(equipment)anddecreaseby$20,000(cash).-Journalentry:Debit:Equipment$20,000Credit:Cash$20,0003.January10:-Impact:Assetsincreaseby$10,000(cash),Revenueincreasesby$10,000.-Journalentry:Debit:Cash$10,000Credit:ServiceRevenue$10,0004.January15:-Impact:Assets