會計英語試卷一、選擇題（每題2分，共20分）1.Whichofthefollowingisthecorrecttranslationfor"借方"inaccountingterms?A.CreditB.DebitC.BalanceD.AssetA.FinancialstatementsB.BalancesheetD.Cashflowstatement3.WhatistheEnglishtermfor"折舊"?A.DepreciationB.AmortizationC.ImpairmentD.AppreciationB.GrossmarginC.EquityD.Currentratio5.Theprocessofrecordingfinancialtransactionsisknownas______.A.AccountingB.AuditingC.BookkeepingD.Budgeting6.Whatistheoppositeofa"liability"inaccounting?A.EquityB.AssetC.RevenueD.Expense7.The"breakevenpoint"iswheretotalexpensesareequalto______.A.TotalrevenueC.GrossprofitD.Operatingprofit8.Whichofthefollowingisnotapartoftheaccountingequation?A.AssetsB.LiabilitiesC.EquityD.Revenue9.Theterm"現金流"isbesttranslatedtoEnglishas______.A.CashflowB.CashoutflowC.CashinflowD.Cashbalance10.WhatistheEnglishtermfor"應付賬款"?A.AccountspayableB.AccountsreceivableC.InventoryD.Prepaidexpenses二、填空題（每題2分，共20分）11.TheaccountingperiodthatendsonDecember31stisknownasthe______fiscalyear.12.Inaccounting,______expensesareexpensesthathavebeenincurredbutnotyetpaid.14.______accountingistheprocessofrecordingfinancialtransactionsinthebooksofaccount.16.______accountingisbasedonthehistoricalcostprinciple,whichmeansthatassetsarerecordedattheiroriginalcost.17.The______methodofinventoryvaluationassumesthattheoldestinventoryissoldfirst.三、名詞解釋（每題5分，共25分）21.Accrualaccounting22.Depreciation23.Capitalexpenditure24.Liquidityratio25.Auditing四、簡答題（每題10分，共30分）26.Explainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.27.Whatarethethreemainfinancialstatementsandwhatinformationdoeseachprovide?28.Describetheconceptofmatchingprincipleinaccounting.29.Howdoesthedoubleentrysystemworkinaccounting?五、案例分析（每題15分，共30分）一、選擇題答案：1.B.Debit2.A.Financialstatements3.A.Depreciation5.B.Equity6.D.Inventory7.C.Accrualbasis8.B.Liabilities9.D.Dividends10.A.Assets二、填空題答案：11.Balancesheet12.Revenue13.Expense14.Capital15.Liabilities三、名詞解釋答案：16.Theprocessofsystematicallyrecording,classifying,andsummarizingfinancialtransactionsofabusiness.18.Thedifferencebetweentotalrevenuesandtotalexpensesinaperiod.19.Theowner'sclaimtotheassetsofabusinessafterallliabilitieshavebeenpaid.20.Amethodofaccountingwhererevenueandexpensesarerecordedwhentheyareearnedorincurred,regardlessofwhencashisreceivedorpaid.四、簡答題答案：23.Ajournalisachronologicalrecordofallfinancialtransactionsofabusiness.Eachtransactionisrecordedasajournalentry,showingthedate,accountsinvolved,andtheamountsdebitedandcredited.24.Thedoubleentrysystemensuresthattheaccountingequationremainsbalancedrequiringeachtransactiontoberecordedwithequaldebitsandcredits.五、案例分析答案：基本概念：會計、財務報表、收入、費用、資產、負債、所有者權益、折舊、利潤。會計等式：資產=負債+所有者權益。會計基礎：權責發生制、收付實現制。會計循環：交易記錄、日記賬、分類賬、財務報表。資產、負債和所有者權益的核算：固定資產、存貨、應收賬款、應付賬款、股東權益。收入和費用的核算：營業收入、營業成本、期間費用、所得稅。財務報表分析：利潤表、資產負債表、現金流量表、所有者權益變動表。各題型所考察學生的知識點詳解及示例：選擇題：考察學