上海2025自考[会计学]英语二高频题考点.docxVIP

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上海2025自考[会计学]英语（二）高频题(考点)

一、选择题（每题2分，共20题）

1.Theprimaryobjectiveoffinancialaccountingistoprovidefinancialinformationabouttheperformanceandfinancialpositionofanentityto______.

A.internalmanagement

B.externaluserssuchasinvestorsandcreditors

C.employeesforwagenegotiations

D.regulatoryauthoritiesfortaxpurposes

2.WhichofthefollowingisNOTconsideredacurrentassetonabalancesheet?

A.Accountsreceivable

B.Inventory

C.Prepaidexpenses

D.Long-terminvestments

3.Theprocessofidentifying,measuring,andcommunicatingfinancialinformationisbestdescribedas______.

A.financialanalysis

B.accountingcycle

C.financialreporting

D.budgeting

4.Atrialbalanceispreparedtoensurethat______.

A.revenuesandexpensesarecorrectlyrecorded

B.debitsequalcreditsintheaccountingsystem

C.assetsarevaluedatfairmarketvalue

D.cashtransactionsareproperlydocumented

5.Theaccountingprinciplethatrequirestransactionstoberecordedattheiroriginalcostisknownas______.

A.revenuerecognitionprinciple

B.matchingprinciple

C.historicalcostprinciple

D.accrualbasisprinciple

6.Whichfinancialstatementshowsthecompanysprofitabilityoveraspecificperiod?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Statementofownersequity

7.Theallowancefordoubtfulaccountsisanexampleof______.

A.acontra-assetaccount

B.acontra-liabilityaccount

C.acontra-revenueaccount

D.acontra-expenseaccount

8.Acompanypurchasedequipmentfor$50,000onJanuary1,2023,anddepreciateditstraight-lineover5yearswithnosalvagevalue.Thebookvalueattheendof2023is______.

A.$50,000

B.$40,000

C.$10,000

D.$0

9.Whichofthefollowingisacomponentofthestatementofcashflows?

A.Operatingactivities

B.Non-cashinvestingandfinancingactivities

C.Changesinworkingcapital

D.Alloftheabove

10.Theaccountingmethodthatrecordsrevenuewhencashi