重慶2025自考[會(huì)計(jì)學(xué)]英語（二）模擬題及答案一、選擇題（共20題，每題1分，計(jì)20分）1.Theprimarypurposeoffinancialreportingistoprovide________withrelevantinformationtomakeeconomicdecisions.A)governmentregulatorsB)investorsandcreditorsC)employeesandsuppliersD)competitorsandanalysts2.Inthecontextofaccountingforrevenuerecognition,the"controltransfer"criterionrefersto________.A)thetimingofcashreceiptB)thesatisfactionofcustomerpromisesC)thetransferofrisksandrewardsD)thecompletionofdeliveryprocesses3.Whichofthefollowingisacharacteristicoftheaccrualbasisofaccounting?A)Revenueisrecognizedwhencashisreceived.B)Expensesarerecordedonlywhenpaid.C)Transactionsarerecordedwhentheyoccur,notwhencashchangeshands.D)Bothrevenueandexpensesaremeasuredinhistoricalcost.4.Acompanyusesthestraight-linemethodtodepreciateanasset.Iftheassethasausefullifeof5yearsandnosalvagevalue,theannualdepreciationexpenseis________.A)theinitialcostoftheasset.B)one-fifthoftheinitialcost.C)theinitialcostminusthesalvagevalue,dividedby5.D)zerobecausetheassethasnosalvagevalue.5.Thefinancialstatementthatshowsacompany'sfinancialpositionataspecificpointintimeisthe________.A)incomestatementB)statementofcashflowsC)balancesheetD)statementofretainedearnings6.Whichaccountingprinciplerequiresthatfinancialstatementsbepreparedonaconsistentbasisfromperiodtoperiod?A)ConsistencyprincipleB)MaterialityprincipleC)FulldisclosureprincipleD)Matchingprinciple7.Theprocessofidentifying,measuring,andcommunicatingeconomicinformationtousersiscalled________.A)financialanalysisB)accountingcycleC)financialreportingD)internalcontrol8.Acompany'sinventoryturnoverratiois6timesperyear.Iftheaverageinventoryis$100,000,thecostofgoodssoldis________.A)$60,000B)$100,000C)$600,000D)$1,000,0009.Theallowancefordoubtfulaccountsisanexampleofa________.A)contra-assetaccountB)contra-liabilityaccountC)revenueaccountD)expenseaccount10.Theaccountingprinciplethatrequiresfinancialstatementstobefreefrombiasisthe________.A)conservatismprincipleB)objectivityprincipleC)goingconcernprincipleD)materialityprinciple11.Acompanyissues1,000sharesofcommonstockat$10pershare.Theamountcreditedtothecommonstockaccountis________.A)$10,000B)$1,000C)$9,000D)$11,00012.Theprocessofadjustingentriesattheendofanaccountingperiodispartofthe________.A)accountingcycleB)budgetingprocessC)financialanalysisD)internalcontrolsystem13.Thefinancialstatementthatshowsthechangesinacompany'sequityduringaperiodisthe________.A)incomestatementB)balancesheetC)statementofcashflowsD)statementofretainedearnings14.Acompany'scurrentratiois2.5.Ifcurrentassetsare$250,000,currentliabilitiesare________.A)$50,000B)$100,000C)$125,000D)$250,00015.Thematchingprinciplerequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.TrueorFalse?A)TrueB)False16.Acompany'snetincomeis$100,000,anddividendspaidare$20,000.Thechangeinretainedearningsis________.A)$20,000decreaseB)$100,000increaseC)$80,000increaseD)$120,000increase17.Theaccountingtermforthedifferencebetweenthemarketvalueofanassetanditsbookvalueis________.A)depreciationB)amortizationC)impairmentD)appreciation18.Acompany'sinventoryisvaluedatthelowerofcostormarket.Thisisanapplicationofthe________.A)conservatismprincipleB)revenuerecognitionprincipleC)matchingprincipleD)materialityprinciple19.Thefinancialstatementthatshowsthecashinflowsandoutflowsduringaperiodisthe________.A)incomestatementB)balancesheetC)statementofcashflowsD)statementofretainedearnings20.Acompany'sreturnonassets(ROA)is10%.Ifnetincomeis$100,000andtotalassetsare$1,000,000,totalliabilitiesare________.A)$900,000B)$1,000,000C)$1,100,000D)$1,200,000二、填空題（共10題，每題1分，計(jì)10分）1.Theprocessofrecording,classifying,andsummarizingfinancialtransactionsiscalled________.2.Theaccountingprinciplethatrequiresfinancialstatementstoreflecttheeconomicsubstanceoftransactionsisthe________principle.3.Thetimeperiodcoveredbyacompany'sfinancialstatementsiscalledthe________.4.Acontra-assetaccountthatreducesthegrossamountofanassetiscalledthe________.5.Thefinancialstatementthatshowsacompany'srevenues,expenses,andnetincomeforaperiodisthe________.6.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonaconsistentbasisisthe________principle.7.Theprocessofevaluatingacompany'sfinancialperformanceandpositioniscalled________.8.Theaccountingprinciplethatrequiresrevenuestoberecognizedwhenearned,notnecessarilywhencashisreceived,isthe________principle.9.Acompany'sinventoryturnoverratiomeasureshowquicklythecompanysellsitsinventory.Ahigherratioindicates________.10.Thefinancialstatementthatshowsthechangesinacompany'scashbalanceduringaperiodisthe________.三、判斷題（共10題，每題1分，計(jì)10分）1.Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.TrueorFalse?2.Thematchingprinciplerequiresthatallexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.TrueorFalse?3.Theallowancefordoubtfulaccountsisacontra-assetaccount.TrueorFalse?4.Thestatementofcashflowsreportsacompany'scashinflowsandoutflowsfromoperating,investing,andfinancingactivities.TrueorFalse?5.Thegoingconcernprincipleassumesthatacompanywillcontinuetooperateindefinitely.TrueorFalse?6.Theaccountingterm"accrual"referstotherecognitionofrevenuesandexpenseswhencashchangeshands.TrueorFalse?7.Acompany'scurrentratiomeasuresitsabilitytomeetshort-termobligations.TrueorFalse?8.Theconservatismprinciplerequiresthatfinancialstatementsbepreparedonaconservativebasistoavoidoverstatementofassetsorincome.TrueorFalse?9.Thefinancialstatementthatshowsacompany'schangesinequityduringaperiodistheincomestatement.TrueorFalse?10.Theinternalcontrolsystemhelpsensuretheaccuracyandreliabilityoffinancialreporting.TrueorFalse?四、簡答題（共3題，每題5分，計(jì)15分）1.Brieflyexplainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.2.Whatisthepurposeoftheallowancefordoubtfulaccounts?3.Describethethreemainsectionsofthestatementofcashflows.五、計(jì)算題（共2題，每題10分，計(jì)20分）1.Acompany'sbeginninginventoryis$50,000,purchasesare$200,000,andendinginventoryis$60,000.Calculatethecostofgoodssold.2.Acompany'snetincomeis$150,000,anditpaiddividendsof$30,000.Ifthebeginningretainedearningswere$200,000,calculatetheendingretainedearnings.六、論述題（1題，15分）Discusstheimportanceofaccountingprinciplesinensuringthereliabilityandcomparabilityoffinancialstatements.答案及解析一、選擇題答案1.B2.C3.C4.B5.C6.A7.C8.C9.A10.B11.A12.A13.D14.B15.A16.C17.C18.A19.C20.A解析：1.Financialreportingprimarilyservesinvestorsandcreditorsbyprovidingrelevanteconomicinformation.2.The"controltransfer"criterioninrevenuerecognitionreferstothetransferofrisksandrewardstothecustomer.3.Theaccrualbasisrecognizestransactionswhentheyoccur,notwhencashisexchanged.4.Straight-linedepreciationallocatesthecostevenlyovertheasset'susefullife.5.Thebalancesheetshowsacompany'sfinancialpositionataspecificpointintime.6.Theconsistencyprincipleensuresfinancialstatementsarepreparedsimilarlyacrossperiods.7.Financialreportinginvolvesidentifying,measuring,andcommunicatingeconomicinformation.8.Inventoryturnover=COGS/AverageInventory;COGS=$600,000.9.Theallowancefordoubtfulaccountsisacontra-assetaccountreducingaccountsreceivable.10.Theobjectivityprincipleensuresfinancialstatementsarefreefrombias.11.Commonstockaccountiscreditedwiththeparvalue(assuming$10ispar).12.Adjustingentriesarepartoftheaccountingcycle.13.Thestatementofretainedearningsshowschangesinequity.14.Currentratio=CurrentAssets/CurrentLiabilities;CurrentLiabilities=$100,000.15.True;thematchingprinciplealignsexpenseswithrevenues.16.Changeinretainedearnings=NetIncome-Dividends=$80,000.17.Impairmentreferstothedifferencebetweenmarketandbookvalue.18.Thelowerofcostormarketruleappliestheconservatismprinciple.19.Thestatementofcashflowsreportscashinflowsandoutflows.20.ROA=NetIncome/TotalAssets;TotalLiabilities=$900,000(usingequity=$100,000).二、填空題答案1.Accountingcycle2.Substance-over-form3.Accountingperiod4.Contra-assetaccount5.Incomestatement6.Consistency7.Financialanalysis8.Revenuerecognition9.Efficientinventorymanagement10.Statementofcashflows三、判斷題答案1.A2.A3.A4.A5.A6.B7.A8.A9.B10.A解析：6.Accrualaccountingrecognizesrevenues/expenseswhenearned/incurred,notwhencashchangeshands.9.Thestatementofretainedearningsshowsequitychanges,nottheincomestatement.四、簡答題答案1.Cashbasisvs.accrualbasis:-Cashbasisrecordstransactionswhencashisreceivedorpaid.-Accrualbasisrecordstransactionswhenearnedorincurred,regardlessofcashtiming.-Accrualprovidesamoreaccuratepictureoffinancialperformance.2.Purposeofallowancefordoubtfulaccounts:-Reducesaccountsreceivabletoreflectexpecteduncollectibleamounts.-Matches