会计专硕考研英语答案如下：
1. 问题：The company's profits have been steadily rising over the past five years. What might be the primary factor contributing to this trend?
答案：The primary factor contributing to the company's rising profits over the past five years is likely its successful expansion into new markets.
2. 问题：How does financial accounting differ from managerial accounting?
答案：Financial accounting focuses on providing a comprehensive picture of a company's financial performance for external stakeholders, while managerial accounting is concerned with internal management and decision-making.
3. 问题：What is the role of depreciation in accounting?
答案：Depreciation plays a role in accounting by allocating the cost of a tangible asset over its useful life, reflecting the reduction in its value over time.
4. 问题：What is the difference between a liability and an equity?
答案：A liability represents an obligation of the entity to transfer economic benefits to another entity, whereas equity represents the residual interest in the assets of the entity after deducting liabilities.
5. 问题：How is the cost of goods sold calculated?
答案：The cost of goods sold (COGS) is calculated by adding the beginning inventory to purchases and then subtracting the ending inventory.
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