河北2025自考[会计学]英语二模拟题及答案.docxVIP

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河北2025自考[会计学]英语（二）模拟题及答案

一、选择题（共20题，每题1分，计20分）

1.TheaccountingprofessioninChinarequiresstrictadherenceto______toensureaccuracyandreliabilityoffinancialstatements.

A)ethicalstandards

B)creativeaccounting

C)inflationadjustment

D)taxevasion

答案：A

2.WhenpreparingfinancialreportsforacompanyinHebei,accountantsmustconsidertheimpactof______oninventoryvaluation.

A)internationaltradetariffs

B)localgovernmentsubsidies

C)stockmarketfluctuations

D)globaleconomiccrises

答案：B

3.Whichtermbestdescribestheprocessofrecordingtransactionsinachronologicalorder?

A)Vouchering

B)Reconciliation

C)Journalizing

D)Auditing

答案：C

4.InthecontextofChineseaccountingstandards,thetermassetreferstoresourcesownedbyabusinessthatareexpectedtogeneratefutureeconomicbenefits,suchas______.

A)accountspayable

B)patents

C)retainedearnings

D)depreciationexpense

答案：B

5.The______isakeyfinancialstatementthatshowsacompanysprofitabilityoveraspecificperiod,oftenusedbyinvestorsinHebeisemergingindustries.

A)BalanceSheet

B)CashFlowStatement

C)IncomeStatement

D)StatementofChangesinEquity

答案：C

6.AcompanyinShijiazhuangrecordsitssalesrevenueinRMBbutreportsitsfinancialsinUSD.Thisprocessiscalled______.

A)capitalization

B)currencytranslation

C)depreciation

D)amortization

答案：B

7.TheChinesegovernmentmandatesthatalllistedcompaniesinHebeimustpreparetheirfinancialreportsinaccordancewith______.

A)InternationalFinancialReportingStandards(IFRS)

B)GenerallyAcceptedAccountingPrinciples(GAAP)

C)ChineseAccountingStandards(CAS)

D)BothAandC

答案：C

8.WhenabusinessinTangshanpaysoffalong-termloan,itaffectsthe______.

A)assetandliabilityaccounts

B)revenueandexpenseaccounts

C)equityandassetaccounts

D)alloftheabove

答案：A

9.Theconceptofmatchingprincipleinaccountingensuresthatexpensesare