2025年中级会计英语试卷及答案.docVIP

2025年中级会计英语试卷及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisakeycharacteristicofabalancesheet?

A.Itshowsthecompanysprofitabilityoveraperiod.

B.Itprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.

C.Itdetailsthecompanyscashinflowsandoutflows.

D.Itoutlinesthecompanysfuturefinancialplans.

Answer:B

2.Theprocessofmatchingrevenueswiththeexpensesincurredtogeneratethoserevenuesisknownas:

A.Depreciation.

B.Accrualaccounting.

C.Cashbasisaccounting.

D.Amortization.

Answer:B

3.Whatistheprimarypurposeofanincomestatement?

A.Toshowthecompanysassetsandliabilities.

B.Todetailthecompanyscashtransactions.

C.Toreportthecompanysrevenuesandexpensesoveraperiod.

D.Toplanthecompanysfutureinvestments.

Answer:C

4.Acompanysnetincomefortheyearis$100,000.Ifthetotalliabilitiesare$200,000andtotalassetsare$500,000,whatisthereturnonassets?

A.20%

B.10%

C.5%

D.15%

Answer:B

5.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment.

B.Long-terminvestments.

C.Accountsreceivable.

D.Intangibleassets.

Answer:C

6.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownas:

A.Thematchingprinciple.

B.Therevenuerecognitionprinciple.

C.Thehistoricalcostprinciple.

D.Theaccrualprinciple.

Answer:C

7.Whatistheprimarypurposeofacashflowstatement?

A.Toshowthecompanysprofitability.

B.Todetailthecompanysfinancialposition.

C.Toreportthecompanyscashinflowsandoutflows.

D.Toplanthecompanysfutureinvestments.

Answer:C

8.Acompanystotalassetsare$400,000,anditstotalliabilitiesare$200,000.Whatisthecompanysequity?

A.$200,000

B.$400,000

C.$600,000

D.$0

Answer:A

9.Theprocessofallocatingthecostofanintangibleassetoveritsusefullifeisknownas:

A.Depreciation.

B.Amortization.

C.Appreciation.

D.Depreciationand