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英語(yǔ)會(huì)計(jì)筆試題目及答案
一、單項(xiàng)選擇題(每題2分,共10題)1.Whichofthefollowingisaliabilityaccount?A.CashB.AccountsReceivableC.AccountsPayableD.Inventory答案:C2.Inaccounting,thedouble-entrysystemmeans:A.Everytransactionhasonlyoneentry.B.Everytransactionhasatleasttwoentries.C.Onlytwoaccountsareaffectedineachtransaction.D.Entriesaremadetwiceforeachtransaction.答案:B3.Theaccountingequationis:A.Assets=Liabilities-Owner'sEquityB.Assets=Liabilities+Owner'sEquityC.Liabilities=Assets+Owner'sEquityD.Owner'sEquity=Assets-Liabilities答案:B4.Whichfinancialstatementreportstherevenuesandexpensesforaperiodoftime?A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofOwner'sEquity答案:B5.Ifacompanypurchasesequipmentfor$10,000cash,theaccountingentrywillbe:A.DebitEquipment$10,000,CreditCash$10,000B.DebitCash$10,000,CreditEquipment$10,000C.DebitEquipment$10,000,CreditAccountsPayable$10,000D.DebitAccountsPayable$10,000,CreditEquipment$10,000答案:A6.Whichofthefollowingisanexampleofacurrentasset?A.LandB.BuildingC.AccountsReceivableD.Machinery答案:C7.Depreciationis:A.Theincreaseinthevalueofanassetovertime.B.Thedecreaseinthevalueofanassetovertimeduetowearandtear.C.Thecostofanassetwhenitispurchased.D.Thesellingpriceofanasset.答案:B8.Acompanyhastotalassetsof$50,000andtotalliabilitiesof$20,000.Whatistheowner'sequity?A.$30,000B.$70,000C.$20,000D.$100,000答案:A9.Whenacompanyreceivescashfromacustomerinadvanceforservicestobeprovidedinthefuture,itshould:A.DebitCashandCreditServiceRevenueB.DebitCashandCreditUnearnedRevenueC.DebitAccountsReceivableandCreditServiceRevenueD.DebitAccountsReceivableandCreditUnearnedRevenue答案:B10.Whichofthefollowingaccountsisacontra-assetaccount?A.AccumulatedDepreciationB.AccountsReceivableC.InventoryD.Cash答案:A二、多項(xiàng)選擇題(每題2分,共10題)1.Whichofthefollowingarecomponentsoftheincomestatement?A.RevenuesB.ExpensesC.AssetsD.LiabilitiesE.NetIncome答案:ABE2.Thefollowingareexamplesofcurrentliabilities:A.AccountsPayableB.NotesPayableduewithinoneyearC.MortgagePayableD.UnearnedRevenueE.Long-termDebt答案:ABD3.Accountingprinciplesinclude:A.Going-concernprincipleB.MatchingprincipleC.ConservatismprincipleD.MonetaryunitprincipleE.Entityprinciple答案:ABCDE4.Whichofthefollowingtransactionswillincreaseassets?A.Receivecashfromacustomerforservicesprovided.B.Purchaseequipmentoncredit.C.Payoffaliability.D.Investcashinthebusiness.E.Sellinventoryoncredit.答案:ABDE5.Financialstatementstypicallyinclude:A.BalanceSheetB.IncomeStatementC.StatementofCashFlowsD.StatementofOwner'sEquityE.TrialBalance答案:ABCD6.Thefollowingaremethodsofdepreciation:A.Straight-linemethodB.Declining-balancemethodC.Units-of-productionmethodD.Sum-of-the-years-digitsmethodE.Random-selectionmethod答案:ABCD7.Whichofthefollowingaccountsarerelatedtoinventory?A.PurchasesB.CostofGoodsSoldC.MerchandiseInventoryD.EndingInventoryE.Sales答案:ABCD8.Whenpreparingabalancesheet,whichofthefollowingareclassifiedaslong-termassets?A.LandB.BuildingsC.EquipmentD.IntangibleAssetsE.AccountsReceivable答案:ABCD9.Indouble-entryaccounting,ifadebitismadetoanexpenseaccount,whichofthefollowingcouldbethecorrespondingcredit?A.CashB.AccountsPayableC.PrepaidExpensesD.AccumulatedDepreciationE.Owner'sEquity答案:ABC10.Whichofthefollowingarecharacteristicsofacorporation?A.LimitedliabilityforshareholdersB.SeparatelegalentityC.DoubletaxationD.ContinuityofexistenceE.Ownedbyoneperson答案:ABCD三、判斷題(每題2分,共10題)1.Thebalancesheetshowsthefinancialpositionofacompanyataspecificpointintime.(True/False)答案:True2.Revenueisrecognizedwhencashisreceived.(True/False)答案:False3.Adebitentryalwaysincreasesanassetaccount.(True/False)答案:False4.Liabilitiesarealwaysbadforacompany.(True/False)答案:False5.Thestatementofcashflowsonlyreportscashtransactions.(True/False)答案:True6.Atrialbalanceisafinancialstatement.(True/False)答案:False7.Depreciationexpenseisanon-cashexpense.(True/False)答案:True8.Ifacompanyhasmoreliabilitiesthanassets,itisinsolvent.(True/False)答案:True9.Owner'sequityrepresentstheresidualinterestintheassetsofacompanyafterdeductingliabilities.(True/False)答案:True10.Inaccounting,alltransactionsarerecordedinEnglish.(True/False)答案:False四、簡(jiǎn)答題(每題5分,共4題)1.Brieflyexplainthepurposeoftheincomestatement.答案:Theincomestatementshowsacompany'srevenues,expenses,andnetincome(orloss)overaperiodoftime.Ithelpsstakeholders(suchasinvestors,creditors)assessthecompany'sprofitabilityandperformanceduringthatperiod.2.Whatisthesignificanceoftheaccountingequation?答案:Theaccountingequation(Assets=Liabilities+Owner'sEquity)isfundamentalinaccounting.Itensuresthateverytransactionisrecordedinabalancedway.Italsohelpsinunderstandingtherelationshipbetweenacompany'sresources(assets),itsobligations(liabilities),andtheowners'claims(owner'sequity).3.Explaintheconceptofaccrualaccounting.答案:Accrualaccountingrecordsrevenueswhentheyareearnedandexpenseswhentheyareincurred,regardlessofwhencashisreceivedorpaid.Itprovidesamoreaccuratepictureofacompany'sfinancialperformanceandpositionoveraperiod.4.Whatarethemaindifferencesbetweencurrentassetsandfixedassets?答案:Currentassetsareexpectedtobeconvertedintocashorusedupwithinoneyear.Examplesincludecash,accountsreceivable.Fixedassetsarelong-terminnature,usedinthebusinessoperations,andnotintendedforimmediatesale.Examplesarebuildings,machinery.五、討論題(每題5分,共4題)1.Discusstheimportanceoffinancialratiosinanalyzingacompany.答案:Financialratiosareimportantastheyhelpinevaluatingacompany'sperformance,financialhealth,andefficiency.Ratioslikeliquidityratiosshowtheabilitytomeetshort-termobligations.Profitabilityratiosindicatehowwellthecompanyisgeneratingprofits.Theyallowcomparisonwithothercompaniesandhistoricaldata.2.Howdoesaccountinginformationhelpmanagersmakedecisions?答案:Accountinginformationprovidesdataoncosts,revenues,assets,andliabilities.Managerscanusethistoassessprofitabilityofprojects,controlcost
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