英文會計書考試題及答案

單項選擇題（每題2分，共10題）1.Whichofthefollowingisanasset?A.AccountspayableB.RevenueC.InventoryD.Expenses2.Theaccountingequationis:A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=Equity3.Depreciationisrelatedto:A.CurrentassetsB.FixedassetsC.LiabilitiesD.Equity4.Whichfinancialstatementshowstheprofitabilityofacompany?A.BalancesheetB.IncomestatementC.CashflowstatementD.Statementofchangesinequity5.Revenueisrecognizedwhen:A.CashisreceivedB.GoodsaredeliveredorservicesareprovidedC.AnorderisplacedD.Acontractissigned6.Costofgoodssoldiscalculatedas:A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Beginninginventory+Purchases+EndinginventoryD.Beginninginventory-Purchases-Endinginventory7.Whichofthefollowingisaliabilityaccount?A.AccountsreceivableB.PrepaidexpensesC.UnearnedrevenueD.Equipment8.Thenormalbalanceofanassetaccountis:A.DebitB.CreditC.ZeroD.Positive9.Double-entryaccountingmeans:A.RecordingeverytransactiontwiceB.HavingtwosetsofbooksC.DebitingandcreditingatleasttwoaccountsforeachtransactionD.Usingtwodifferentaccountingmethods10.Whichaccountingprinciplerequiresconsistencyinaccountingmethods?A.MatchingprincipleB.CostprincipleC.ConsistencyprincipleD.Revenuerecognitionprinciple答案：1.C2.A3.B4.B5.B6.A7.C8.A9.C10.C多項選擇題（每題2分，共10題）1.Whichofthefollowingarecurrentassets?A.CashB.AccountsreceivableC.InventoryD.Land2.Componentsoftheincomestatementinclude:A.RevenueB.ExpensesC.NetincomeD.Assets3.Whichofthefollowingaremethodsofinventorycosting?A.FIFOB.LIFOC.WeightedaverageD.Specificidentification4.Liabilitiescanbeclassifiedas:A.CurrentliabilitiesB.Long-termliabilitiesC.ContingentliabilitiesD.Equity5.Whichfinancialstatementsarerequiredforexternalreporting?A.BalancesheetB.IncomestatementC.CashflowstatementD.Statementofchangesinequity6.Adjustingentriesaremadefor:A.AccruedrevenuesB.AccruedexpensesC.PrepaidexpensesD.Depreciation7.Whichofthefollowingareaccountsthatincreasewithacredit?A.LiabilitiesB.EquityC.RevenueD.Expenses8.Theaccountingcycleincludes:A.JournalizingtransactionsB.PostingtotheledgerC.PreparingfinancialstatementsD.Closingthebooks9.Whichaccountingconceptsarerelatedtothemeasurementofassets?A.CostprincipleB.GoingconcernprincipleC.ConservatismprincipleD.Materialityprinciple10.Whichofthefollowingareexamplesofintangibleassets?A.PatentsB.TrademarksC.GoodwillD.Buildings答案：1.ABC2.ABC3.ACD4.ABC5.ABCD6.ABCD7.ABC8.ABCD9.ABCD10.ABC判斷題（每題2分，共10題）1.Assetsareresourcesownedbyacompanywiththeexpectationoffuturebenefits.()2.Revenueisalwaysrecognizedwhencashisreceived.()3.Depreciationexpensereducesthebookvalueoffixedassets.()4.Thebalancesheetshowsthefinancialpositionofacompanyataspecificpointintime.()5.Liabilitiesareobligationsofacompanytopayinthefuture.()6.Thematchingprinciplerequiresthatexpensesbematchedwithrevenuesinthesameaccountingperiod.()7.Adebitentryalwaysincreasesanaccountbalance.()8.Alltransactionsmustberecordedinthegeneraljournalfirst.()9.Thecostprinciplemeansassetsarerecordedattheircurrentmarketvalue.()10.Contingentliabilitiesarealwaysrecordedasliabilitiesonthebalancesheet.()答案：1.√2.×3.√4.√5.√6.√7.×8.√9.×10.×簡答題（總4題，每題5分）1.Whatisthedifferencebetweenacurrentassetandafixedasset?Currentassetsareshort-termassetsexpectedtobeusedorconvertedtocashwithinayear,likecash,inventory.Fixedassetsarelong-termassetsusedinoperationsforoverayear,suchasbuildings,machinery.2.Explaintheaccrualbasisofaccounting.Revenuesarerecognizedwhenearnedandexpenseswhenincurred,notwhencashisreceivedorpaid.Itensurespropermatchingofrevenuesandexpensesinthecorrectaccountingperiod.3.Howisnetincomecalculated?Netincome=Revenue-Expenses.Itshowstheprofitabilityofacompanyduringaspecificperiod.4.Whatisthepurposeofthestatementofcashflows?Itshowsthecashinflowsandoutflowsfromoperating,investing,andfinancingactivities.Helpsassessacompany'scashpositionandabilitytogenerateandusecash.討論題（總4題，每題5分）1.Discusstheimportanceofaccountingprinciplesinfinancialreporting.Accountingprinciplesensureconsistency,reliability,andcomparabilityinfinancialreporting.Theyhelpusersmakeinformeddecisions.Withoutthem,financialstatementswouldbeinconsistentandhardtointerpret.2.Howdoesinventorycostingmethodaffectfinancialstatements?DifferentmethodslikeFIFO,LIFO,etc.resultindifferentcostofgoodssoldandendinginventoryvalues.Thisinturnaffectsnetincome,assetsonthebalancesheet,andtaxliability.3.Whyisthematchingprinciplecrucialinaccounting?Itmatchesrevenueswithrelatedexpensesinthesameperiod.Thisgivesamoreaccuratepictureofprofitability.Withoutit,financialstatementscouldoverstateorunderstateinc