會計師英文面試題及答案

會計師英文面試題及答案

單項選擇題（每題2分，共10題）1.Whatdoes“CPA”standfor?A.CertifiedPublicAccountantB.CharteredProfessionalAccountantC.CertifiedPractisingAccountantD.Noneoftheabove答案：A2.Whichofthefollowingisacurrentasset?A.BuildingB.EquipmentC.InventoryD.Land答案：C3.Theaccountingequationis_.A.Assets=Liabilities+EquityB.Assets=Liabilities-EquityC.Assets+Liabilities=EquityD.Assets-Liabilities=Equity答案：A4.Debitsincrease_.A.AssetsandliabilitiesB.AssetsandequityC.AssetsandexpensesD.Liabilitiesandrevenues答案：C5.Whatisthepurposeofanincomestatement?A.Toshowacompany'sfinancialpositionB.Toshowacompany'scashflowsC.Toshowacompany'srevenuesandexpensesD.Toshowacompany'sassetsandliabilities答案：C6.Whichfinancialstatementshowsthechangesinacompany'sequityoveraperiod?A.BalancesheetB.IncomestatementC.StatementofcashflowsD.Statementofchangesinequity答案：D7.Depreciationisanexampleof_.A.AnassetB.AliabilityC.AnexpenseD.Revenue答案：C8.Whatisthedouble-entrysystem?A.RecordingeachtransactionintwoaccountsB.RecordingeachtransactiontwiceC.RecordingonlycashtransactionsD.Recordingonlynon-cashtransactions答案：A9.Theprocessofrecordingfinancialtransactionsiscalled_.A.AuditingB.BudgetingC.BookkeepingD.Forecasting答案：C10.Whichofthefollowingisnotafinancialstatement?A.TrialbalanceB.BalancesheetC.IncomestatementD.Statementofcashflows答案：A多項選擇題（每題2分，共10題）1.Whichofthefollowingarefinancialstatements?A.BalancesheetB.IncomestatementC.StatementofcashflowsD.Statementofretainedearnings答案：ABCD2.Examplesofliabilitiesinclude_.A.AccountspayableB.LoanspayableC.SalariespayableD.Inventory答案：ABC3.Accountingprinciplesinclude_.A.AccrualbasisB.GoingconcernC.HistoricalcostD.Materiality答案：ABCD4.Revenuerecognitionprinciplesstatethatrevenueshouldberecognizedwhen_.A.ThegoodsaredeliveredB.TheserviceisperformedC.ThepaymentisreceivedD.Thereisasignedcontract答案：AB5.Whichofthefollowingarecurrentliabilities?A.Short-termloansB.Long-termdebtduewithinoneyearC.AccountspayableD.Prepaidexpenses答案：ABC6.Componentsofthestatementofcashflowsare_.A.OperatingactivitiesB.InvestingactivitiesC.FinancingactivitiesD.Non-cashactivities答案：ABC7.Methodsofinventoryvaluationinclude_.A.FIFO(First-In,First-Out)B.LIFO(Last-In,First-Out)C.WeightedaveragecostD.Specificidentification答案：ABCD8.Whichofthefollowingaffectthecalculationofnetincome?A.RevenuesB.ExpensesC.GainsD.Losses答案：ABCD9.Thepurposeofinternalcontrolsinaccountingisto_.A.PreventfraudB.EnsureaccuratefinancialreportingC.ProtectassetsD.Improveefficiency答案：ABC10.Whataretheelementsoffinancialstatements?A.AssetsB.LiabilitiesC.EquityD.Revenuesandexpenses答案：ABCD判斷題（每題2分，共10題）1.Assetsareresourcesownedbyacompanythathavefutureeconomicvalue.(True/False)答案：True2.Adebitentryalwaysincreasesanaccountbalance.(True/False)答案：False3.Thebalancesheetshowsacompany'sfinancialperformanceoveraperiodoftime.(True/False)答案：False4.Accrualaccountingrecordsrevenueswhencashisreceivedandexpenseswhencashispaid.(True/False)答案：False5.Inventoryisanon-currentasset.(True/False)答案：False6.Depreciationexpensereducesthevalueofanassetonthebalancesheet.(True/False)答案：True7.Thestatementofcashflowsonlyshowscashreceivedfromcustomers.(True/False)答案：False8.Liabilitiesmustbepaidwithinoneyear.(True/False)答案：False9.Netincomeiscalculatedbysubtractingexpensesfromrevenues.(True/False)答案：True10.Theaccountingequationmustalwaysbalance.(True/False)答案：True簡答題（每題5分，共4題）1.Explainthedifferencebetweencashbasisandaccrualbasisaccounting.答案：Cashbasisrecordstransactionswhencashisreceivedorpaid.Accrualbasisrecordsrevenueswhenearnedandexpenseswhenincurred,regardlessofcashflow.Accrualgivesamoreaccuratepictureofacompany'sfinancialperformanceovertime.2.Whatistheimportanceoffinancialstatements?答案：Financialstatementsprovideinformationaboutacompany'sfinancialposition(balancesheet),performance(incomestatement),andcashflows.Theyhelpinvestors,creditors,andmanagementmakeinformeddecisions.3.Defineworkingcapital.答案：Workingcapitalisthedifferencebetweencurrentassetsandcurrentliabilities.Itshowsacompany'sshort-termliquidityanditsabilitytocovershort-termobligations.4.Howdoyoucalculategrossprofit?答案：Grossprofitiscalculatedbysubtractingthecostofgoodssold(COGS)fromnetsales.GrossProfit=NetSales-COGS.Itindicatesacompany'sprofitabilitybeforeconsideringotherexpenses.討論題（每題5分，共4題）1.Discusstheimpactofnewaccountingstandardsonfinancialreporting.答案：Newaccountingstandardscanchangehowfinancialinformationisrecognized,measured,andpresented.Thismayaffectkeyfinancialratios,andhowinvestorsandcreditorsperceiveacompany.Itcanleadtomoreaccuratereportingbutalsorequirescompaniestoadjustsystemsandprocesses.2.Talkabouttheroleofanaccountantinensuringfinancialintegrity.答案：Accountantsplayacrucialrole.Theymaintainaccuraterecords,followaccountingprinciples,andimplementinternalcontrols.Theyalsohelpdetectandpreventfraud,ensuringthatfinancialstatementsarereliableforstakeholders.3.Explainthesignifica