贵州2025自考[会计学]英语二模拟题及答案.docxVIP

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贵州2025自考[会计学]英语（二）模拟题及答案

贵州省2025年高等教育自学考试《英语（二）》模拟试题（会计学专业）

一、选择题（共20题，每题1分，计20分）

1.Inthecontextoffinancialaccounting,whichtermbestdescribestheprocessofrecordingbusinesstransactionsinasystematicmanner?

A.Auditing

B.Bookkeeping

C.Budgeting

D.Appraising

2.IfacompanyinGuizhouprovincerecordsitsrevenueinRMBbutreportsitsfinancialstatementsinUSD,whichaccountingprincipleisbeingapplied?

A.Consistency

B.Materiality

C.Monetarization

D.Comparability

3.Thematchingprincipleinaccountingsuggeststhatexpensesshouldberecognized:

A.Whencashispaid

B.Whenincurred,regardlessofpaymenttiming

C.Onlyafterprofitsarerealized

D.Beforerevenuesareearned

4.Whichfinancialstatementshowsacompanysliquidityataspecificpointintime?

A.IncomeStatement

B.BalanceSheet

C.CashFlowStatement

D.StatementofRetainedEarnings

5.Atrialbalanceisprimarilyusedto:

A.Detecterrorsinaccountingrecords

B.Preparefinancialstatements

C.Calculatedepreciation

D.Assesscreditrisk

6.In贵州（Guizhou），amanufacturingcompanyappliesthestraight-linemethodtodepreciatemachinery.IfthemachinerycostsRMB500,000,hasausefullifeof10years,andnosalvagevalue,theannualdepreciationexpenseis:

A.RMB50,000

B.RMB100,000

C.RMB200,000

D.RMB500,000

7.Whichofthefollowingisacurrentasset?

A.Fixedassets

B.Intangibleassets

C.Accountsreceivable

D.Long-terminvestments

8.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Revenue-Expenses=NetIncome

C.CashFlow=Operating+Investing+Financing

D.GrossProfit=Sales-CostofGoodsSold

9.Ifacompanyin贵州issuesbondswithafacevalueofRMB1millionatadiscount,therecordedbondpayablewillbe:

A.RMB1million

B.LessthanRMB1million

C.MorethanRMB1million

D.Zero

10.Thegoingconcernassumptionassumesabusinesswill:

A.Operateindefinitely

B.Closewithinayear

C.Fileforban