遼寧2025自考[會(huì)計(jì)學(xué)]英語（二）考前沖刺練習(xí)題一、單項(xiàng)選擇（共10題，每題1分，計(jì)10分）1.Thecompany'sfinancialreportforthelastquarterrevealedasignificantdecreaseinnetincome.A)statementB)declarationC)summaryD)document答案：A解析：financialreport（財(cái)務(wù)報(bào)告）是會(huì)計(jì)領(lǐng)域的固定搭配，A項(xiàng)符合語境。2.Iftheauditorfindsanydiscrepancy,hemustinvestigateitimmediately.A)differenceB)variationC)errorD)conflict答案：C解析：discrepancy在會(huì)計(jì)審計(jì)中常指“差異”或“不符”，C項(xiàng)最貼切。3.Thedepreciationexpenseisdeductedfromrevenuetocalculatetheprofit.A)reducedB)allocatedC)increasedD)allocated答案：A解析：depreciation（折舊）是會(huì)計(jì)成本，需從收入中扣除，A項(xiàng)符合邏輯。4.Thebondissuedbythecorporationwillmatureinfiveyears.A)loanB)investmentC)securityD)dividend答案：C解析：bond（債券）屬于固定收益證券，C項(xiàng)最符合金融術(shù)語。5.Thebudgetmustbeapprovedbytheboardofdirectorsbeforeimplementation.A)planB)forecastC)projectionD)proposal答案：A解析：budget（預(yù)算）通常指財(cái)務(wù)計(jì)劃，A項(xiàng)最準(zhǔn)確。6.Theaccountantmustensurethatallinvoicesareprocessedaccurately.A)statementsB)receiptsC)billsD)vouchers答案：C解析：invoice（發(fā)票）是會(huì)計(jì)憑證的常見類型，C項(xiàng)符合題意。7.Theliabilitysectionofthebalancesheetshowsthecompany'sdebts.A)assetsB)equityC)obligationsD)income答案：C解析：liability（負(fù)債）指企業(yè)需履行的經(jīng)濟(jì)責(zé)任，C項(xiàng)最符合。8.Thepayrolldepartmentisresponsibleforcalculatingemployees'salaries.A)wagesB)bonusesC)deductionsD)expenses答案：A解析：payroll（工資表）與wages（工資）直接相關(guān)，A項(xiàng)最貼切。9.Thetaxauditorreviewedthecompany'sfinancialstatementsforcompliance.A)revenueB)expenditureC)deductionD)adjustment答案：C解析：taxauditor（稅務(wù)審計(jì)員）關(guān)注稅收減免，C項(xiàng)最符合審計(jì)重點(diǎn)。10.Thecapitalgainstaxisleviedontheprofitfromsellingassets.A)earnedB)collectedC)distributedD)reduced答案：B解析：levied（征收）是稅務(wù)術(shù)語，B項(xiàng)最準(zhǔn)確。二、完形填空（共1段，含10空，每空1分，計(jì)10分）Theaccountingsysteminamodernenterprisemustbeefficienttoensureaccuratefinancialreporting.First,thecompanyshouldimplementasoftwaresolutiontoautomateroutinetaskssuchasdataentryandreconciliation.Second,theaccountantsmustverifyalltransactionstopreventfraud.Third,theauditorsshouldconductperiodicreviewstoensurecompliancewithregulatoryrequirements.Finally,themanagementteammustanalyzethefinancialstatementstomakeinformeddecisions.Withoutarobustaccountingsystem,thecompanymayfacesignificantrisks,includinginaccuratereportingandlegalpenalties.1.A)framework2.B)effective3.C)use4.D)process5.E)eliminate6.F)employees7.G)regular8.H)standards9.I)stakeholders10.J)financial11.K)errors12.L)financial答案：1-A,2-B,3-C,4-D,5-E,6-F,7-G,8-H,9-I,10-J,11-K,12-L解析：1.system（系統(tǒng)）需搭配framework（框架），符合會(huì)計(jì)信息系統(tǒng)特征。2.efficient（高效）修飾system（系統(tǒng)），符合語境。3.implement（實(shí)施）software（軟件）為固定搭配。4.automate（自動(dòng)化）需搭配process（流程），符合技術(shù)術(shù)語。5.verify（驗(yàn)證）transactions（交易）以prevent（防止）fraud（欺詐），E項(xiàng)最貼切。6.accountants（會(huì)計(jì)師）是employees（員工）的一種，符合職場(chǎng)邏輯。7.periodic（定期的）reviews（審查）指auditors（審計(jì)員）的工作，G項(xiàng)正確。8.compliance（合規(guī)）需搭配standards（標(biāo)準(zhǔn)），符合監(jiān)管要求。9.management（管理層）是stakeholders（利益相關(guān)者）的一部分，I項(xiàng)合理。10.financial（財(cái)務(wù)）statements（報(bào)表）是會(huì)計(jì)的核心內(nèi)容，J項(xiàng)符合。11.errors（錯(cuò)誤）是financialstatements（財(cái)務(wù)報(bào)表）可能存在的問題，K項(xiàng)準(zhǔn)確。12.financial（財(cái)務(wù)）risk（風(fēng)險(xiǎn)）是會(huì)計(jì)風(fēng)險(xiǎn)的主要類型，L項(xiàng)重復(fù)但符合題意。三、閱讀理解（共3篇，含5題，每題2分，計(jì)10分）Passage1Theglobalfinancialcrisisof2008exposedtheweaknessesinthebankingsector,particularlyinriskmanagement.Manyinstitutionshadoverleveragedtheirbalancesheets,relyingheavilyonshort-termderivatives.WhentheU.S.housingmarketcollapsed,thesebanksfacedmassivelosses.Thegovernmentintervenedwithbailoutstopreventasystemiccollapse.Sincethen,regulatoryframeworkssuchasBaselIIIhavebeenintroducedtostrengthencapitalrequirementsandliquiditystandards.However,therisksoffinancialinstabilitypersist,especiallyinemergingmarketslikeChinaandRussia.Questions1.Whatcausedthefinancialcrisisof2008?A)GovernmentmismanagementB)HousingmarketcollapseC)TradedisputesD)Taxevasion答案：B解析：文中明確指出“U.S.housingmarketcollapsed”是危機(jī)導(dǎo)火索。2.Whichregulationwasintroducedafterthecrisis?A)GDPRB)BaselIIIC)SOP82D)FCPA答案：B解析：文中提到“BaselIII”是危機(jī)后的監(jiān)管框架。Passage2Theriseofcryptocurrencieshastransformedthefinanciallandscape.WhileBitcoinandEthereumhavegainedwidespreadadoption,manycountriesarestilldebatingtheirregulation.InChina,thegovernmenthasbannedfinancialinstitutionsfromtradingcryptocurrencies,citingriskstomonetarystability.However,incountrieslikeCanadaandAustralia,cryptocurrenciesareintegratedintothefinancialsystemwithstrictoversight.Theaccountingtreatmentofcryptocurrenciesremainscontroversial,astheirvolatilenaturemakesvaluationdifficult.Questions3.Whichcountryhasbannedcryptocurrencytrading?A)CanadaB)AustraliaC)ChinaD)Japan答案：C解析：文中明確提到“China”禁止交易。4.Whatisthemainchallengeinaccountingforcryptocurrencies?A)TaxevasionB)ValuationvolatilityC)RegulatorycomplianceD)Frauddetection答案：B解析：文中指出“volatilenaturemakesvaluationdifficult”。Passage3Corporatesocialresponsibility(CSR)hasbecomeacriticalfocusforbusinessesinNortheastChina,whereenvironmentaldegradationhasbeenalong-standingissue.CompanieslikeNortheastElectricandJilinChemicalareinvestingheavilyingreentechnologiestoreduceemissions.ThegovernmentofferstaxincentivestocompaniesthatmeetCSRstandards.InvestorsareincreasinglydemandingtransparencyinCSRreporting.However,somecriticsarguethatCSRinitiativesaremerelyforpublicrelationsratherthangenuineenvironmentalimprovement.Questions5.WhyarecompaniesinvestingingreentechnologiesinNortheastChina?A)ToincreaseprofitsB)TocomplywithregulationsC)ToaddressenvironmentalissuesD)Toattractinvestors答案：C解析：文中提到“environmentaldegradation”是主要驅(qū)動(dòng)力。四、翻譯（共2題，每題5分，計(jì)10分）1.中文：企業(yè)必須建立健全的內(nèi)部控制制度，以確保財(cái)務(wù)報(bào)告的可靠性。英文：Enterprisesmustestablishandimproveinternalcontrolsystemstoensurethereliabilityoffinancialreporting.2.中文：由于原材料價(jià)格上漲，該公司的利潤率有所下降。英文：Duetotheincreaseinrawmaterialprices,thecompany'sprofitmarginhasdeclined.五、寫作（1題，15分）Title:TheImportanceofFinancialLiteracyforSmallBusinessOwnersinLiaoningProvinceInstructions:Writea150-200wordessaydiscussingthesignificanceoffinancialliteracyforsmallbusinessownersinNortheastChina,especiallyinthecontextofeconomicrecoverypost-pandemic.ExampleEssayFinancialliteracyiscrucialforsmallbusinessownersinLiaoningProvince,asitenableseffectivemanagementofcapitalandrisk.InNortheastChina,manyenterprisesfacedchallengesduringthepandemic,suchasreducedconsumerdema