陕西2025自考[会计学]英语二考前冲刺练习题.docxVIP

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陕西2025自考[会计学]英语（二）考前冲刺练习题

一、选择题（共10题，每题1分）

说明：每题有四个选项，请选择一个最佳答案。

1.Whatistheprimarypurposeofthebalancesheetinfinancialaccounting?

A.Toshowthecompanysprofitabilityoveraperiod

B.Tolistallassets,liabilities,andequityataspecifictime

C.Totrackexpensesandrevenuesmonthly

D.Toevaluatethecompanyscashflow

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Long-terminvestments

C.Accountsreceivable

D.Accumulateddepreciation

3.Inthedouble-entrysystem,everytransactionaffectsatleast______accounts.

A.One

B.Two

C.Three

D.Four

4.Whatdoesthematchingprincipleinaccountingstate?

A.Expensesshouldberecordedwhenincurred,notwhenpaid

B.Revenueshouldberecognizedbeforecashisreceived

C.Expensesshouldbematchedwiththerevenuestheyhelpgenerate

D.Assetsshouldbedepreciatedevenlyovertheirusefullife

5.Whichfinancialstatementshowsacompanysabilitytomeetshort-termobligations?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

6.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=Netincome

C.Cash=Accountsreceivable+Inventory

D.Grossprofit=Sales-Costofgoodssold

7.Whatistheaccrualbasisofaccounting?

A.Recordingtransactionsonlywhencashchangeshands

B.Recordingtransactionswhentheyareearnedorincurred,regardlessofcashflow

C.Focusingonlyoncredittransactions

D.Delayingexpenserecognitionuntilthenextperiod

8.Whichratiomeasuresliquidity?

A.Debt-to-equityratio

B.Returnonassets

C.Currentratio

D.Grossprofitmargin

9.In陕西，smallbusinessesoftenusewhichaccountingmethodforsimplicity?

A.Cashbasis

B.Accrualbasis

C.Modifiedcashbasis

D.Hybridmethod

10.Whatiscontra-assetinaccounting?

A.Anassetthatdecreasesinvalueovertime

B.Anaccountthatreducesthebalanceofanasset

C.Aliabilitythat