江苏2025自考[会计学]英语二易错题专练.docxVIP

第PAGE页共NUMPAGES页

江苏2025自考[会计学]英语（二）易错题专练

一、选择题（共10题，每题1分）

1.ThefinancialstatementsofacompanyinJiangsuProvincemustcomplywiththeChineseAccountingStandards,whichareissuedbytheMinistryofFinance.

A.shouldB.mustC.oughttoD.may

2.Whenpreparingthebalancesheet,theaccountantshouldensurethatassetsequalliabilitiesplusequity.

A.liabilitiesandequityB.revenueandexpensesC.assetsandexpensesD.liabilitiesandrevenue

3.Thetrialbalanceisusedtoverifytheaccuracyofledgeraccountsbeforepreparingfinancialstatements.

A.checkB.balanceC.recordD.adjust

4.Adepreciationexpenseisrecognizedwhenafixedassetisusedoveritsusefullife.

A.revenueB.expenseC.assetD.liability

5.TheGenerallyAcceptedAccountingPrinciples(GAAP)inChinarequirethatinventorybevaluedatthelowerofcostornetrealizablevalue.

A.costormarketvalueB.marketornetrealizablevalueC.costornetrealizablevalueD.netrealizablevalueorhistoricalcost

6.Theaccountingcycleincludesallstepsfromjournalizingtransactionstopreparingfinancialstatements.

A.recordingB.analyzingC.reportingD.auditing

7.Acontingentliabilitymayarisefromapasteventandcouldaffectthecompany’sfinancialposition.

A.presentobligationB.futureeventC.pastobligationD.contingentasset

8.Thecashflowstatementshowshowchangesinoperating,investing,andfinancingactivitiesaffectcash.

A.operatingandinvestingB.operatingandfinancingC.investingandfinancingD.allthree

9.Theallowancefordoubtfulaccountsisacontra-assetaccountthatreducesaccountsreceivable.

A.contra-assetB.contra-liabilityC.contra-equityD.contra-revenue

10.Themanagementaccountingsystemprovidesinformationforinternaldecision-making.

A.externalreportingB.internalplanningC.regulatorycomplianceD.financialanalysis

二、填空题（共10题，每题1分）

1.T