會計(jì)英語考試題目及答案

單項(xiàng)選擇題（每題2分，共10題）1.“Debit”means:A.CreditsideB.LeftsideofanaccountC.Rightsideofanaccount答案：B2.Theabbreviation“Ltd.”standsfor:A.LimitedliabilitycompanyB.LongtermdebtC.Largetransactiondata答案：A3.“Revenue”isalsoknownas:A.ExpensesB.IncomeC.Assets答案：B4.“Accountpayable”represents:A.MoneytobereceivedB.MoneyowedbythecompanyC.Shareholders'equity答案：B5.Theaccountingequationis:A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=Equity答案：A6.“Inventory”refersto:A.EquipmentofthecompanyB.GoodsheldforsaleC.Company'sbuildings答案：B7.“Depreciation”isrelatedto:A.IntangibleassetsB.FixedassetsC.Currentassets答案：B8.“Dividend”ispaidto:A.CreditorsB.EmployeesC.Shareholders答案：C9.“GAAP”standsfor:A.GeneralAccountingandAuditingPrinciplesB.GenerallyAcceptedAccountingPrinciplesC.GlobalAccountingandAuditingPolicies答案：B10.“Cashflowstatement”mainlyshows:A.Company'sprofitB.MovementofcashC.Shareholders'equitychanges答案：B多項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingarecurrentassets?A.CashB.AccountsreceivableC.Inventory答案：ABC2.Componentsofthefinancialstatementsusuallyinclude:A.BalancesheetB.IncomestatementC.Cashflowstatement答案：ABC3.Whichofthefollowingareliabilities?A.AccountspayableB.LoanspayableC.Short-termdebt答案：ABC4.Themethodsofinventoryvaluationinclude:A.FIFO(First-In,First-Out)B.LIFO(Last-In,First-Out)C.Weightedaveragecostmethod答案：ABC5.Fixedassetsmayinclude:A.LandB.BuildingsC.Machinery答案：ABC6.Revenuerecognitionprincipledependson:A.CompletionoftheearningsprocessB.AssuranceofpaymentC.Deliveryofgoods答案：ABC7.Whichitemsbelongtoequity?A.SharecapitalB.RetainedearningsC.Dividends答案：AB8.Thefunctionsofaccountingare:A.RecordingtransactionsB.ClassifyingtransactionsC.Summarizingtransactions答案：ABC9.Contra-assetaccountsmayinclude:A.AccumulateddepreciationB.AllowancefordoubtfulaccountsC.Discountonbondspayable答案：AB10.Whichofthefollowingaffectnetincome?A.RevenueB.ExpensesC.Gainsandlosses答案：ABC判斷題（每題2分，共10題）1.Assetsareresourcesownedbyacompanythatwillbringfutureeconomicbenefits.（√）2.Acreditentryalwaysincreasesaliabilityaccount.（√）3.Theincomestatementshowsthefinancialpositionofacompany.（×，Balancesheetshowsthefinancialposition）4.Depreciationisanon-cashexpense.（√）5.Accountsreceivableisaliability.（×，It'sanasset）6.Equity=Assets+Liabilities.（×，Assets=Liabilities+Equity）7.GAAPisonlyusedintheUS.（×，Widelyreferencedglobally）8.Dividendsareexpensesofacompany.（×，It'sdistributiontoshareholders,notanexpense）9.Prepaidexpensesarecurrentassets.（√）10.Goodwillisatangibleasset.（×，It'sanintangibleasset）簡答題（每題5分，共4題）1.Whatisthedifferencebetweendebitandcreditinaccounting?Debitistheleftsideofanaccount.Itincreasesassetsandexpenses,decreasesliabilities,equity,andrevenue.Creditistherightside.Itincreasesliabilities,equity,andrevenue,decreasesassetsandexpenses.2.Listthreemainfinancialstatementsandtheirpurposesbriefly.Balancesheetshowsthefinancialposition(assets,liabilities,equity)ataspecificpoint.Incomestatementreportsacompany'sprofitorlossoveraperiod.Cashflowstatementshowstheinflowsandoutflowsofcashduringaperiod.3.Explaintheconceptofaccrualaccounting.Accrualaccountingrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.Thisprovidesamoreaccuratepictureofacompany'sfinancialperformanceovertime.4.Whatisthesignificanceofinventoryvaluationinfinancialreporting?Inventoryvaluationaffectscostofgoodssold,grossprofit,andnetincome.Differentmethods(FIFO,LIFO,etc.)resultindifferentvalues,thusimpactingfinancialstatementsandratiosusedforperformanceevaluation.討論題（每題5分，共4題）1.DiscusstheimportanceofGAAPinfinancialreporting.GAAPprovidesstandardrulesforaccountingpractices.Itensuresconsistency,comparability,andreliabilityoffinancialstatementsamongdifferentcompanies.Thishelpsinvestors,creditors,andotherstakeholdersmakeinformeddecisions.2.Howdoesinventorymanagementimpactfinancialhealth?Poorinventorymanagementcanleadtooverstocking(higherholdingcosts)orunderstocking(lostsales).Optimalinventorylevelsbalancetheseissues,affectingcostofgoodssold,profitmargins,andcashflow,therebyinfluencingoverallfinancialhealth.3.Talkabouttherelationshipbetweentheincomestatementandthebalancesheet.Theincomestatementshowsacompany'soperatingresultsoveraperiod.Thenetincomefromtheincomestatementistransferredtotheretainedearningsonthebalancesheet,whichispartofequity.Thislinksthetwostatements,showinghowoperationsaffectfinancialposition.4.Explainwhycashflowanalysisiscrucialfor