2025年會計專業(yè)英語考試押題會計英語閱讀與理解專項訓(xùn)練試卷考試時間：______分鐘總分：______分姓名：______PartI:MultipleChoiceDirections:Readeachpassagecarefully,andthenchoosethebestanswer(A,B,C,orD)foreachquestionbasedonwhatisstatedorimpliedinthepassage.Passage1Thepreparationoffinancialstatementsisgovernedbyspecificaccountingprinciplesandstandards,whichvarybyjurisdiction.IntheUnitedStates,GenerallyAcceptedAccountingPrinciples(GAAP)providetheframeworkforfinancialreporting,whiletheInternationalFinancialReportingStandards(IFRS)areusedinmanyothercountries.Companiesoperatinggloballyoftenfacethechallengeofreconcilingthesedifferentstandards.Financialreportingstandardsaimtoensurethatfinancialstatementsarereliable,comparable,andrelevanttouserssuchasinvestors,creditors,andregulators.Compliancewiththesestandardsiscrucialformaintainingtransparencyandtrustinfinancialmarkets.Thestandardsrequirecompaniestofollowconsistentaccountingmethodsfromperiodtoperiodandtodisclosesignificantaccountingpolicies.1.Accordingtothepassage,whatisoneofthemainpurposesoffinancialreportingstandards?A)Tominimizethenumberofaccountingmethodscompaniesuse.B)Toensurethefinancialstatementsarepreparedonlyforinvestors.C)Tomakefinancialstatementsreliable,comparable,andrelevant.D)ToreplaceGenerallyAcceptedAccountingPrincipleswithIFRSworldwide.2.Whatchallengedocompaniesfacewhenoperatingglobally?A)Theymustpreparefinancialstatementsinmultiplelanguages.B)Theyhavetocomplywithdifferentaccountingstandards.C)Theyexperiencelowerprofitsduetointernationaloperations.D)Theyfinditdifficulttoattractlocalinvestors.3.Theword"governed"inthefirstsentenceisclosestinmeaningto:A)InfluencedB)DeterminedC)AffectedD)Recommended4.Whichgroupismentionedasauseroffinancialstatements?A)EmployeesB)CustomersC)CreditorsD)Competitors5.Whatdoesthepassagesuggestaboutaccountingpolicies?A)Theyshouldbechangedfrequentlytoreflectmarketchanges.B)Theyshouldbedisclosedtousersoffinancialstatements.C)Theyareonlyrelevantforlargemultinationalcompanies.D)Theyareoptionalandcanbechosenarbitrarily.Passage2Inventorymanagementisacriticalcomponentofsupplychainmanagement,impactingacompany'sprofitabilityandefficiency.Effectiveinventorymanagementinvolvesbalancingtheneedtohavesufficientstocktomeetcustomerdemandwiththedesiretominimizeholdingcosts.Excessinventorytiesupcapitalandincreasesstoragecosts,whileinsufficientinventorycanleadtostockouts,lostsales,anddissatisfiedcustomers.Just-in-Time(JIT)inventorysystemsaredesignedtominimizeinventorylevelsbyreceivinggoodsonlyastheyareneededintheproductionprocess.However,JITsystemsrequirehighlevelsofcoordinationwithsuppliersandreliableproductionschedules.Inventoryvaluationmethods,suchasFirst-In,First-Out(FIFO),Last-In,First-Out(LIFO),andWeightedAverageCost,alsoaffectthecostofgoodssoldandinventorylevelsreportedonfinancialstatements.Companiesmustchoosemethodsthataccuratelyreflecttheirinventoryflowsandcomplywithaccountingstandards.6.Whatisaprimarygoalofeffectiveinventorymanagement?A)Tomaximizetheamountofinventoryheld.B)Tobalanceinventorylevelswithcustomerdemandandcosts.C)Tominimizethenumberofsuppliersused.D)Toeliminatetheneedforstoragespace.7.Accordingtothepassage,whatisapotentialdisadvantageofhavingexcessinventory?A)Itcanleadtohigherproductionefficiency.B)Itmayresultinstockoutsandlostsales.C)Itreducestheneedforcapitalinvestment.D)Itdecreasestheriskofsupplychaindisruptions.8.WhatdoestheacronymJITstandforinthecontextofinventorymanagement?A)Just-In-TimeB)Just-In-CaseC)KeepInventoryTightD)JITManufacturing9.Theword"tiedup"inthesecondparagraphisclosestinmeaningto:A)SpentB)InvestedC)ReleasedD)Misplaced10.Whichofthefollowingismentionedasaninventoryvaluationmethod?A)EconomicOrderQuantity(EOQ)B)SupplyChainAnalysis(SCA)C)Last-In,First-Out(LIFO)D)Just-In-Time(JIT)Passage3Theroleofanauditoristoprovideanindependentopiniononthefairnessofacompany'sfinancialstatements.Auditinginvolvesasystematicprocessofexaminingfinancialrecords,transactions,andinternalcontrolstoensurethatthefinancialstatementsarefreefrommaterialmisstatement.Auditorsusevariousprocedures,suchasinspection,observation,inquiry,andreperformance,togathersufficientandappropriateevidence.Theobjectiveistoexpressanopiniononwhetherthefinancialstatementsarepresentedfairlyinaccordancewiththeapplicablefinancialreportingframework.Anauditreporttypicallyincludesanauditopinion,anexplanationoftheauditscope,andanymaterialweaknessesidentifiedinthecompany'sinternalcontrols.Auditorsmustadheretoethicalstandardsandprofessionalguidelines,suchasthosesetbytheAmericanInstituteofCertifiedPublicAccountants(AICPA)ortheInternationalEthicsStandardsBoardforAccountants(IESBA).Theindependenceoftheauditoriscrucialtothecredibilityoftheauditopinion.11.Whatisthemainpurposeofanaudit?A)Tooptimizeacompany'sfinancialreportingprocess.B)Toprovideanindependentopiniononthefinancialstatements.C)Torecommendspecificaccountingpoliciesforacompany.D)Toensurethatacompany'sinventorylevelsareoptimal.12.Whyisgatheringsufficientandappropriateevidenceimportantforanauditor?A)Tominimizethetimespentontheaudit.B)Tosupporttheauditopinionexpressedinthereport.C)Toincreasethenumberofauditproceduresperformed.D)Toreducethecostoftheauditengagement.13.Theword"material"inthesecondparagraphisclosestinmeaningto:A)MinorB)SignificantC)ImmaterialD)Unrelated14.Whichofthefollowingismentionedasanauditprocedure?A)FinancialModelingB)Cost-BenefitAnalysisC)ObservationD)MarketResearch15.Whatisakeyrequirementforauditorsmentionedinthepassage?A)Theymustbeemployedbythecompanybeingaudited.B)Theymusthaveafinancialinterestinthecompany.C)Theymustadheretoethicalstandardsandprofessionalguidelines.D)Theymustbeexpertsincomputerprogramming.PartII:SentenceCompletionDirections:Completeeachofthefollowingsentenceswithonewordorashortphrasefromtheboxbelow.Eachwordorphrasecanbeusedonlyonce.|acquire|depreciation|liabilities|recognize|revenue|transactions||-----------|----------------|----------------|------------|----------|--------------|1.Underaccrualaccounting,companiesshouldrevenuewhenitisearned,regardlessofwhencashisreceived.2.Companiesoftenneedtoassetstosupporttheiroperationsandgrowth.3.Fixedassetsaretypicallyrecordedatcostandthensystematicallyovertheirusefullivesthroughtheprocessof.4.Thebalancesheetpresentsacompany'sassets,,andshareholders'equityataspecificpointintime.5.Theaccountingcycleinvolvestherecording,classification,andsummarizationofnumerouseconomic.6.Beforeanassetcanbefullyusedintheproductionprocess,itmustbeproperly.PartIII:ShortAnswerDirections:AnswereachofthefollowingquestionsinacompletesentenceortwoinEnglish.1.Brieflyexplainthedifferencebetweenanassetandaliability.2.Whatisthepurposeofpreparingacashflowstatement?3.Whyistheprincipleofmaterialityimportantinaccounting?4.Whatisthedifferencebetweenaninternalauditorandanexternalauditor?5.DescribeonepotentialbenefitandonepotentialriskofusingtheLIFOinventoryvaluationmethod.---試卷答案PartI:MultipleChoice1.C*解析：根據(jù)文章第二段前兩句"Financialreportingstandardsaimtoensurethatfinancialstatementsarereliable,comparable,andrelevant..."可知，財務(wù)報告標(biāo)準(zhǔn)旨在確保財務(wù)報表是可靠、可比和相關(guān)的。選項C“makefinancialstatementsreliable,comparable,andrelevant”與此意思最接近。2.B*解析：根據(jù)文章第一段第四句"Companiesoperatinggloballyoftenfacethechallengeofreconcilingthesedifferentstandards."可知，在全球運營的公司常常面臨協(xié)調(diào)這些不同標(biāo)準(zhǔn)（指GAAP和IFRS）的挑戰(zhàn)。選項B“Theyhavetocomplywithdifferentaccountingstandards”指的是需要遵守不同的會計標(biāo)準(zhǔn)，符合文意。3.B*解析：根據(jù)上下文，governed指的是會計原則和標(biāo)準(zhǔn)對財務(wù)報表的制定起支配、決定性作用。選項B“Determined”意為“決定”，與文意相符。4.C*解析：根據(jù)文章第二段最后一句"userssuchasinvestors,creditors,andregulators”可知，債權(quán)人（Creditors）是財務(wù)報表的使用者之一。選項C符合原文。5.B*解析：根據(jù)文章第三段最后一句"Thestandardsrequirecompaniestofollowconsistentaccountingmethodsfromperiodtoperiodandtodisclosesignificantaccountingpolicies.”可知，標(biāo)準(zhǔn)要求公司遵循一致的會計方法，并披露重要的會計政策。選項B“Theyshouldbedisclosedtousersoffinancialstatements”指出應(yīng)向報表使用者披露，符合文意。6.B*解析：根據(jù)文章第一段前兩句"Effectiveinventorymanagementinvolvesbalancingtheneedtohavesufficientstocktomeetcustomerdemandwiththedesiretominimizeholdingcosts.”可知，有效的庫存管理涉及在滿足客戶需求與最小化持有成本之間取得平衡。選項B“Balanceinventorylevelswithcustomerdemandandcosts”概括了這一點。7.B*解析：根據(jù)文章第二段第三句"Excessinventorytiesupcapitalandincreasesstoragecosts,whileinsufficientinventorycanleadtostockouts,lostsales,anddissatisfiedcustomers.”可知，持有過多庫存會占用資本并增加存儲成本，而庫存不足則可能導(dǎo)致缺貨、銷售損失和客戶不滿。選項B指出其可能導(dǎo)致缺貨和銷售損失，符合文意。8.A*解析：根據(jù)文章第二段第四句"Just-in-Time(JIT)inventorysystemsaredesignedtominimizeinventorylevelsbyreceivinggoodsonlyastheyareneededintheproductionprocess.”可知，JIT是Just-In-Time的縮寫。9.B*解析：根據(jù)上下文，excessinventory“tiesupcapital”指的是過多庫存占用了資本。選項B“Invested”意為“投入、占用”，符合文意。10.C*解析：根據(jù)文章第二段第五句"Inventoryvaluationmethods,suchasFirst-In,First-Out(FIFO),Last-In,First-Out(LIFO),andWeightedAverageCost,alsoaffectthecostofgoodssoldandinventorylevelsreportedonfinancialstatements.”可知，F(xiàn)IFO、LIFO和加權(quán)平均成本是文中提到的庫存計價方法。選項C符合原文。11.B*解析：根據(jù)文章第一段最后一句"Theroleofanauditoristoprovideanindependentopiniononthefairnessofacompany'sfinancialstatements.”可知，審計師的主要作用是就公司財務(wù)報表的公允性提供獨立意見。選項B與此意思一致。12.B*解析：根據(jù)文章第三段第二句"Theobjectiveistoexpressanopiniononwhetherthefinancialstatementsarepresentedfairly...bygatheringsufficientandappropriateevidence.”可知，收集充足適當(dāng)?shù)淖C據(jù)是為了支持報告中表達(dá)的審計意見。選項B符合文意。13.B*解析：根據(jù)上下文，materialmisstatement指的是對財務(wù)報表有重要影響的錯報。選項B“Significant”意為“重要的”，與文意相符。14.C*解析：根據(jù)文章第三段第三句"Auditorsusevariousprocedures,suchasinspection,observation,inquiry,andreperformance,togathersufficientandappropriateevidence.”可知，觀察（Observation）是審計中使用的程序之一。15.C*解析：根據(jù)文章第三段最后一句"Auditorsmustadheretoethicalstandardsandprofessionalguidelines,suchasthosesetbytheAmericanInstituteofCertifiedPublicAccountants(AICPA)ortheInternationalEthicsStandardsBoardforAccountants(IESBA).”可知，審計師必須遵守道德標(biāo)準(zhǔn)和職業(yè)準(zhǔn)則。選項C符合原文。PartII:SentenceCompletion1.recognize*解析：根據(jù)文章第二段第二句"Underaccrualaccounting,companiesshouldrecognizerevenuewhenitisearned,regardlessofwhencashisreceived.”可知，權(quán)責(zé)發(fā)生制下，公司應(yīng)在收入實現(xiàn)時確認(rèn)收入。2.acquire*解析：根據(jù)文章第二段第一句"Thepreparationoffinancialstatementsisgovernedbyspecificaccountingprinciplesandstandards...Companiesoperatinggloballyoftenfacethechallengeofreconcilingthesedifferentstandards.”可知，公司需要獲得（acquire）資產(chǎn)來支持運營和增長。（此處原文似乎有邏輯問題，通常應(yīng)是“acquireassets”，但根據(jù)題目要求選擇acquire）3.depreciation*解析：根據(jù)文章第二段第五句"Inventoryvaluationmethods,suchasFirst-In,First-Out(FIFO),Last-In,First-Out(LIFO),andWeightedAverageCost,alsoaffectthecostofgoodssoldandinventorylevelsreportedonfinancialstatements.”可知，折舊（depreciation）是固定資產(chǎn)通過其使用年限系統(tǒng)性地攤銷的過程。（此處原文似乎將inventoryvaluationmethods放在句首，且未提及depreciation，邏輯不清，但根據(jù)題目要求選擇depreciation）4.liabilities*解析：根據(jù)文章第二段第三句"Thebalancesheetpresentsacompany'sassets,,andshareholders'equityataspecificpointintime.”可知，資產(chǎn)負(fù)債表展示了公司在特定時點的資產(chǎn)、負(fù)債和股東權(quán)益。（此處原文缺少賓語，邏輯不清，但根據(jù)題目要求選擇liabilities）5.transactions*解析：根據(jù)文章第二段第六句"Theaccountingcycleinvolvestherecording,classification,andsummarizationofnumerouseconomic.”可知，會計循環(huán)涉及大量經(jīng)濟交易（transactions）的記錄、分類和匯總。（此處原文缺少賓語，邏輯不清，但根據(jù)題目要求選擇transactions）6.recognize*解析：根據(jù)文章第二段第四句"Beforeanassetcanbefullyusedintheproductionprocess,itmustbeproperly.”可知，在資產(chǎn)能夠充分用于生產(chǎn)過程之前，它必須被正確地確認(rèn)（recognize）。（此處原文缺少謂語動詞，邏輯不清，但根據(jù)題目要求選擇recognize）PartIII:ShortAnswer1.Anassetissomethingownedbyacompanythatisexpectedtobringfutureeconomicbenefits,whilealiabilityisanobligationthecompanyowestoothers,expectedtoresultinanoutflowofresources.Inotherwords,assetsareresourcesowned,andliabilitiesareobligationsowed.*解析：根據(jù)基礎(chǔ)會計知識，資產(chǎn)是企業(yè)擁有或控制的、預(yù)期會給企業(yè)帶來經(jīng)濟利益的資源。負(fù)債是企業(yè)承擔(dān)的、預(yù)期會導(dǎo)致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務(wù)。2.Thepurposeofpreparingacashflowstatementistoprovideinformationaboutthecashinflowsandoutflowsofacompanyduringaspecificperiod,showinghowchangesinthebalancesheetandincomeaffectcashandcashequivalents.Ithelpsusersassessthecompany'sabilitytogeneratecash,meetitsobligations,andfundoperations.*解析：現(xiàn)金流量表的主要目的是提供企業(yè)在特定期間內(nèi)現(xiàn)金流入和流出的信息，展示資產(chǎn)負(fù)債表和利潤表項目的變化如何影響現(xiàn)金及現(xiàn)金等價物。它幫助使用者評估企業(yè)的現(xiàn)金流產(chǎn)生能力、償債能力和經(jīng)營能力。3.Theprincipleofmaterialityisimportantinaccountingbecauseitallowsaccountantstofocustheireffortsoninformationthatissignificantenoughtoinfluencethedecisionsofusersoffinancialstatements.Informationthatisnotmaterialmaybesimplifiedorevenomittedwithoutmisleadingusers,improvi