黑龙江2025自考[会计学]英语二高频题考点.docxVIP

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黑龙江2025自考[会计学]英语（二）高频题(考点)

一、单项选择题（每题1分，共20分）

1.Whatisthemainpurposeoffinancialaccounting?

A.Toprovideinformationforinternaldecision-making

B.Toensurecompliancewithtaxregulations

C.Toreportfinancialperformancetoexternalstakeholders

D.Tomanagecashflowefficiently

2.Whichofthefollowingisacharacteristicoftheaccrualbasisofaccounting?

A.Revenueisrecognizedwhencashisreceived

B.Expensesarerecordedwhentheyareincurred

C.Assetsarevaluedathistoricalcost

D.Liabilitiesareonlyrecognizedwhenpaid

3.Theaccountingequationisexpressedas:

A.Assets=Liabilities+Equity

B.Revenue=Expenses+NetIncome

C.Cash=AccountsReceivable+Inventory

D.GrossProfit=SalesRevenue-CostofGoodsSold

4.Whichfinancialstatementshowsacompanysprofitabilityoveraperiod?

A.BalanceSheet

B.IncomeStatement

C.StatementofCashFlows

D.StatementofChangesinEquity

5.Acompanypurchasedequipmentfor$50,000withausefullifeof5yearsandnosalvagevalue.Thestraight-linedepreciationmethodwouldresultinanannualdepreciationexpenseof:

A.$10,000

B.$5,000

C.$25,000

D.$50,000

6.Whichofthefollowingisacurrentasset?

A.Equipment

B.Buildings

C.AccountsReceivable

D.Long-termInvestments

7.Theprocessofevaluatingacompanysfinancialperformancebycomparingitwithindustrybenchmarksisknownas:

A.RatioAnalysis

B.VerticalAnalysis

C.HorizontalAnalysis

D.TrendAnalysis

8.Whichofthefollowingisaliquidityratio?

A.Debt-to-EquityRatio

B.CurrentRatio

C.ReturnonEquity

D.GrossProfitMargin

9.Acompanysinventoryturnoverratiois6timesperyear.Ifthecostofgoodssoldis$120,000,theaverageinventoryis:

A.$20,000

B.$60,000

C.$120,000

D.$720,000

10.Theaccountingprinciplethatrequiresfinancialstatementstobepreparedonaconsistentbasisisknownas:

A.ConsistencyPrinciple

B.MaterialityPrinciple

C.ConservatismPrinciple

D.