2025年注冊會計師考試《會計》全真模擬實戰試題：會計專業英語閱讀與理解試題考試時間：______分鐘總分：______分姓名：______一、會計專業英語閱讀與理解要求：閱讀下列短文，從每題所給的A、B、C、D四個選項中選出一個最佳答案。1.Thefinancialstatementsofacompanyarepreparedattheendofeachaccountingperiodtoprovideinformationaboutthecompany'sfinancialperformanceandposition.Whichofthefollowingstatementsistrueregardingthepurposeoffinancialstatements?A.Toprovidedetailedinformationaboutthecompany'sday-to-dayoperations.B.Todeterminethecompany'sprofitabilityandfinancialhealth.C.Toreportthecompany'staxliabilities.D.Toprovideasummaryofthecompany'slegalobligations.2.Theaccountingequationisafundamentalprincipleinaccountingthatstatesthatacompany'sassetsareequaltothesumofitsliabilitiesandshareholders'equity.Whichofthefollowingequationsrepresentstheaccountingequation?A.Assets=Liabilities+Shareholders'EquityB.Assets=Revenue-ExpensesC.Liabilities=Assets-Shareholders'EquityD.Shareholders'Equity=Assets-Liabilities3.Whichofthefollowingisanon-cashexpensethatisrecordedintheaccountingrecords?A.DepreciationB.RentC.SalariesD.Utilities4.Thecostprincipleinaccountingrequiresthatassetsberecordedattheirhistoricalcost.Whichofthefollowingstatementsistrueregardingthecostprinciple?A.Itrequiresassetstoberecordedattheirfairmarketvalue.B.Itrequiresassetstoberecordedattheirsellingprice.C.Itrequiresassetstoberecordedattheircurrentmarketvalue.D.Itrequiresassetstoberecordedattheirhistoricalcost.5.Whichofthefollowingisacommonmethodusedtoaccountforinventory?A.First-in,First-out(FIFO)B.Last-in,First-out(LIFO)C.WeightedAverageCostD.SpecificIdentification6.Thematchingprincipleinaccountingrequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.Whichofthefollowingstatementsistrueregardingthematchingprinciple?A.Itrequiresexpensestoberecognizedbeforetherelatedrevenues.B.Itrequiresexpensestoberecognizedaftertherelatedrevenues.C.Itrequiresexpensestoberecognizedinthesameperiodastherelatedrevenues.D.Itrequiresexpensestoberecognizedaftertherelatedrevenueshavebeenrecognized.7.Whichofthefollowingisacommonmethodusedtoaccountforlong-termassets?A.Straight-linedepreciationB.AccelerateddepreciationC.Units-of-productiondepreciationD.Alloftheabove8.Therevenuerecognitionprincipleinaccountingrequiresthatrevenuesberecognizedwhentheyareearnedandrealizedorrealizable.Whichofthefollowingstatementsistrueregardingtherevenuerecognitionprinciple?A.Itrequiresrevenuestoberecognizedbeforeexpensesarerecognized.B.Itrequiresrevenuestoberecognizedafterexpensesarerecognized.C.Itrequiresrevenuestoberecognizedinthesameperiodasexpensesarerecognized.D.Itrequiresrevenuestoberecognizedafterexpensesarerecognized.9.Whichofthefollowingisacommonmethodusedtoaccountforbaddebts?A.Directwrite-offmethodB.AllowancemethodC.PercentageofsalesmethodD.Alloftheabove10.Theaccrualbasisofaccountingrequiresthatrevenuesandexpensesberecordedwhentheyareincurred,regardlessofwhenthecashisreceivedorpaid.Whichofthefollowingstatementsistrueregardingtheaccrualbasisofaccounting?A.Itrequiresrevenuestoberecognizedbeforeexpensesarerecognized.B.Itrequiresrevenuestoberecognizedafterexpensesarerecognized.C.Itrequiresrevenuestoberecognizedinthesameperiodasexpensesarerecognized.D.Itrequiresrevenuestoberecognizedafterexpensesarerecognized.二、會計專業英語閱讀與理解要求：閱讀下列短文，從每題所給的A、B、C、D四個選項中選出一個最佳答案。11.Thebalancesheetisafinancialstatementthatprovidesasnapshotofacompany'sfinancialpositionataspecificpointintime.Whichofthefollowingitemsaretypicallyincludedinthebalancesheet?A.CurrentassetsB.CurrentliabilitiesC.Shareholders'equityD.Alloftheabove12.Theincomestatementisafinancialstatementthatshowsacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiodoftime.Whichofthefollowingstatementsistrueregardingtheincomestatement?A.Itshowsacompany'sassetsataspecificpointintime.B.Itshowsacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiodoftime.C.Itshowsacompany'sliabilitiesataspecificpointintime.D.Itshowsacompany'scashflowoveraspecificperiodoftime.13.Thestatementofcashflowsisafinancialstatementthatprovidesinformationaboutacompany'scashinflowsandoutflowsduringaspecificperiodoftime.Whichofthefollowingstatementsistrueregardingthestatementofcashflows?A.Itshowsacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiodoftime.B.Itshowsacompany'sassetsataspecificpointintime.C.Itshowsacompany'scashinflowsandoutflowsduringaspecificperiodoftime.D.Itshowsacompany'sliabilitiesataspecificpointintime.14.Whichofthefollowingisacommonmethodusedtoaccountforintangibleassets?A.AmortizationB.DepreciationC.ImpairmentD.Alloftheabove15.Thetimevalueofmoneyisaconceptthatrecognizesthatmoneyhasadifferentvalueovertimeduetofactorssuchasinflationandthepotentialtoearninterest.Whichofthefollowingstatementsistrueregardingthetimevalueofmoney?A.Itrequiresassetstoberecordedattheirhistoricalcost.B.Itrequiresrevenuestoberecognizedinthesameperiodasexpensesarerecognized.C.Itrequiresthatcashbereceivedorpaidatthesametimeastherelatedexpensesorrevenues.D.Itrecognizesthatmoneyhasadifferentvalueovertimeduetofactorssuchasinflationandthepotentialtoearninterest.16.Whichofthefollowingisacommonmethodusedtoaccountforinventoryshrinkage?A.Write-offmethodB.ReservemethodC.InsuranceclaimmethodD.Alloftheabove17.Thecostofgoodssold(COGS)isakeycomponentoftheincomestatementthatrepresentsthecostofthegoodssoldduringaspecificperiodoftime.Whichofthefollowingstatementsistrueregardingthecostofgoodssold?A.Itincludesthecostofrawmaterials,directlabor,andmanufacturingoverhead.B.Itdoesnotincludethecostofrawmaterials,directlabor,andmanufacturingoverhead.C.Itincludesthecostofrawmaterials,directlabor,andsellingandadministrativeexpenses.D.Itdoesnotincludethecostofrawmaterials,directlabor,andsellingandadministrativeexpenses.18.Whichofthefollowingisacommonmethodusedtoaccountfordeferredtaxes?A.NetoperatinglosscarryforwardB.TaxcreditsC.TemporarydifferencesD.Alloftheabove19.Theconsolidatedfinancialstatementsarepreparedwhenacompanyhascontroloveranothercompany.Whichofthefollowingstatementsistrueregardingconsolidatedfinancialstatements?A.Theyincludethefinancialstatementsoftheparentcompanyanditssubsidiaries.B.Theydonotincludethefinancialstatementsoftheparentcompanyanditssubsidiaries.C.Theyincludeonlythefinancialstatementsoftheparentcompany.D.Theyincludeonlythefinancialstatementsofthesubsidiaries.20.Whichofthefollowingisacommonmethodusedtoaccountforrevenuerecognitioninlong-termcontracts?A.PercentageofcompletionmethodB.CompletedcontractmethodC.CostrecoverymethodD.Alloftheabove四、會計專業英語閱讀與理解要求：閱讀下列短文，從每題所給的A、B、C、D四個選項中選出一個最佳答案。21.Whichofthefollowingisaprimarysourceoffinancialinformationforinvestorsandcreditors?A.Management'sdiscussionandanalysisB.NotestothefinancialstatementsC.Theauditor'sreportD.Thebalancesheet22.Theinternalcontrolsystemisdesignedtoensurethatthefinancialreportingprocessisreliableandthatassetsareprotected.Whichofthefollowingstatementsistrueregardinginternalcontrol?A.Itisonlynecessaryforlargecompanies.B.Itisnotrequiredbyanyaccountingstandards.C.Itisdesignedtoensurethatthefinancialreportingprocessisreliableandthatassetsareprotected.D.Itissolelyresponsiblefortheaccuracyofthefinancialstatements.23.Whichofthefollowingisacommonmethodusedtoaccountforleases?A.CapitalleaseB.OperatingleaseC.Sale-leasebackD.Alloftheabove24.Theconceptofprudenceinaccountingrequiresthatrevenuesandexpensesberecognizedwhentheyareprobableandmeasurable.Whichofthefollowingstatementsistrueregardingtheconceptofprudence?A.Itrequiresrevenuestoberecognizedbeforeexpensesarerecognized.B.Itrequiresrevenuestoberecognizedafterexpensesarerecognized.C.Itrequiresrevenuestoberecognizedinthesameperiodasexpensesarerecognized.D.Itrequiresexpensestoberecognizedafterrevenuesarerecognized.25.Whichofthefollowingisacommonmethodusedtoaccountforintangibleassetswithfiniteusefullives?A.AmortizationB.ImpairmentC.RevaluationD.Alloftheabove26.Theconceptofmaterialityinaccountingrequiresthatinformationbepresentedinamannerthatisrelevanttousersofthefinancialstatements.Whichofthefollowingstatementsistrueregardingtheconceptofmateriality?A.Itrequiresallinformationtobepresentedindetail.B.Itrequiresonlysignificantinformationtobepresented.C.Itrequiresallinformationtobepresentedinsummaryform.D.Itrequiresallinformationtobepresentedinaspecificformat.27.Whichofthefollowingisacommonmethodusedtoaccountforincometaxes?A.CurrenttaxexpenseB.DeferredtaxexpenseC.BothAandBD.NeitherAnorB28.Whichofthefollowingisacommonmethodusedtoaccountforcontingentliabilities?A.DisclosureonlyB.EstimationandrecognitionC.DisclosureandestimationD.Recognitionandestimation29.Theconceptofconsistencyinaccountingrequiresthataccountingpoliciesbeappliedconsistentlyovertime.Whichofthefollowingstatementsistrueregardingtheconceptofconsistency?A.Itrequireschangesinaccountingpoliciestobedisclosedinthefinancialstatements.B.Itrequireschangesinaccountingpoliciestobeapprovedbytheauditcommittee.C.Itrequireschangesinaccountingpoliciestobereviewedbytheboardofdirectors.D.Itrequireschangesinaccountingpoliciestobedisclosedinthenotestothefinancialstatements.30.Whichofthefollowingisacommonmethodusedtoaccountforrevenuerecognitioninlong-termcontractsinvolvingmultipledeliverables?A.GrossprofitmethodB.PercentageofcompletionmethodC.CostrecoverymethodD.Alloftheabove五、會計專業英語閱讀與理解要求：閱讀下列短文，從每題所給的A、B、C、D四個選項中選出一個最佳答案。31.WhichofthefollowingisacommonmethodusedtoaccountforinventoryundertheLIFO(Last-In,First-Out)method?A.Recordthecostofthelatestpurchasesfirst.B.Recordthecostoftheearliestpurchasesfirst.C.Recordthecostofthemostexpensivepurchasesfirst.D.Recordthecostoftheleastexpensivepurchasesfirst.32.Theconceptoffulldisclosureinaccountingrequiresthatallrelevantinformationbedisclosedinthefinancialstatements.Whichofthefollowingstatementsistrueregardingtheconceptoffulldisclosure?A.Itrequiresallinformationtobepresentedindetail.B.Itrequiresonlysignificantinformationtobepresented.C.Itrequiresallinformationtobepresentedinsummaryform.D.Itrequiresallinformationtobepresentedinaspecificformat.33.Whichofthefollowingisacommonmethodusedtoaccountforrevenuerecognitioninlong-termcontractsinvolvingmultipledeliverables?A.GrossprofitmethodB.PercentageofcompletionmethodC.CostrecoverymethodD.Alloftheabove34.Theconceptoffairvalueinaccountingrequiresthatassetsandliabilitiesbereportedattheirfairvalue.Whichofthefollowingstatementsistrueregardingtheconceptoffairvalue?A.Itrequiresassetsandliabilitiestobereportedattheirhistoricalcost.B.Itrequiresassetsandliabilitiestobereportedattheircurrentmarketvalue.C.Itrequiresassetsandliabilitiestobereportedattheircostlessaccumulateddepreciation.D.Itrequiresassetsandliabilitiestobereportedattheircostplustheestimatedresidualvalue.35.Whichofthefollowingisacommonmethodusedtoaccountforincometaxes?A.CurrenttaxexpenseB.DeferredtaxexpenseC.BothAandBD.NeitherAnorB36.Theconceptofmatchinginaccountingrequiresthatexpensesberecognizedinthesameperiodastherevenuestheyhelpgenerate.Whichofthefollowingstatementsistrueregardingtheconceptofmatching?A.Itrequiresexpensestoberecognizedbeforetherelatedrevenues.B.Itrequiresexpensestoberecognizedaftertherelatedrevenues.C.Itrequiresexpensestoberecognizedinthesameperiodastherelatedrevenues.D.Itrequiresexpensestoberecognizedaftertherelatedrevenueshavebeenrecognized.37.Whichofthefollowingisacommonmethodusedtoaccountforintangibleassetswithfiniteusefullives?A.AmortizationB.ImpairmentC.RevaluationD.Alloftheabove38.Theconceptofhistoricalcostinaccountingrequiresthatassetsberecordedattheiroriginalcost.Whichofthefollowingstatementsistrueregardingtheconceptofhistoricalcost?A.Itrequiresassetstoberecordedattheirfairmarketvalue.B.Itrequiresassetstoberecordedattheirsellingprice.C.Itrequiresassetstoberecordedattheircurrentmarketvalue.D.Itrequiresassetstoberecordedattheiroriginalcost.39.Whichofthefollowingisacommonmethodusedtoaccountforrevenuerecognitioninlong-termcontractsinvolvingmultipledeliverables?A.GrossprofitmethodB.PercentageofcompletionmethodC.CostrecoverymethodD.Alloftheabove40.Theconceptofrelevanceinaccountingrequiresthatinformationbepresentedinamannerthatisusefultousersofthefinancialstatements.Whichofthefollowingstatementsistrueregardingtheconceptofrelevance?A.Itrequiresallinformationtobepresentedindetail.B.Itrequiresonlysignificantinformationtobepresented.C.Itrequiresallinformationtobepresentedinsummaryform.D.Itrequiresallinformationtobepresentedinaspecificformat.本次試卷答案如下：一、會計專業英語閱讀與理解1.B.Todeterminethecompany'sprofitabilityandfinancialhealth.解析思路：根據題干中的“financialstatements”和“provideinformationaboutthecompany'sfinancialperformanceandposition”，可以判斷出正確答案應該是關于公司盈利能力和財務狀況的描述。2.A.Assets=Liabilities+Shareholders'Equity解析思路：根據題干中的“accountingequation”和“assetsareequaltothesumofitsliabilitiesandshareholders'equity”，可以直接得出會計等式的正確表達。3.A.Depreciation解析思路：根據題干中的“non-cashexpense”和會計知識，非現金費用通常指的是折舊，因為它不會產生現金流出。4.D.Itrequiresassetstoberecordedattheirhistoricalcost.解析思路：根據題干中的“costprinciple”和會計知識，成本原則要求資產按照其歷史成本進行記錄。5.A.First-in,First-out(FIFO)解析思路：根