对外经济贸易大学831会计学考研真题附答案Word文档下载推荐.docx
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对外经济贸易大学831会计学考研真题附答案Word文档下载推荐.docx
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(1)Atrialbalancethatbalancesprovidesproofthatalltransactionswerecorrectlyjournalizedandpostedtotheledger.
(2)Revenueincreasesowners’equityandisrecordedbyacredit.
(3)Thegrossprofitrateisequaltonetsalesexpressedasapercentageofaverageassets.
(4)Thereturnequitymaybeeitherhigherorlowerthanthereturnonassets.
(5)Equipmentwhichismaintainedin“asgoodasnew”conditionneednotbedepreciated.
(6)Collectionofanaccountreceivableincreasesacompanycashaswellasnetincome.
3.TranslatethefollowingstatementsintoChinese.(8points)
(1)Input-orientedprinciplesarebroadrulesthatguidetheaccountingfunction.Input-orientedprinciplesCanbedividedintotwogeneralclassifications:
Generalunderlyingrulesofoperationandconstrainingprinciples.Astheirnamesimply,theformeraregeneralinnaturewhilethelatteraregearedtocertainspecifictypesofsituations.
(2)Comparabilityhasoftenbeendescribedasaccountingforlikeeventsinasimilarmanner,butthisdefinitionistoosimplistictobeoperational.Italsoappliestothosewhousefinancialstatements.Comparability,viewedherefromtheuser’sstandpoint,referstothedegreeofreliabilitytiersshouldfindinfinancialstatementswhenevaluatingfinancialconditionortheresultsOfoperationsonaninter-firmbasisorpredictingincomeorcashflows.
4.Multiplechoicequestions(pleasechoosethebestoneforeachofthefollowingquestions)(l2points)
(1)Theterm“netsales”referstototalsalesless:
A.Costofgoodssold
B.Salesdiscount,andlesssalesreturnsandallowances;
C.Purchasesreturns,andpurchasediscounts;
D.Salesdiscountandpurchasesreturns,
E.Noneoftheabove.
(2)TheamountincurredindebitsideoftheAllowanceforDoubtfulAccountsrepresents:
A.MoneysetasidetotakeCareofanybaddebts.
B.Theamountofbaddebtsincurredinthepreviousperiod.
C.Theamountwrittenoffasbaddebtsinthecurrentperiod.
D.Theamountofbaddebtsincurredinthecurrentandpreviousperiods.
E.Noneoftheabove.
(3)Whichofthefollowingshouldnotincludedaspartofcashonthebalancesheet?
A.Theamountofpettycashatyear-end;
B.Depositsintransitatyear-end;
C.Outstandingchecksatyear-end;
D.Checksreceivedfromcustomer.
(4)Inadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelowestcostofgoodssoldintheincomestatementwouldbe:
A.FIFOmethod.
B.LIFOmethod.
C.Weighted—Averagemethod.
D.Activitymethod.
E.Noneoftheabove.
(5)TheXYCompanysoldequipmentthatoriginallyhadcost$51000for$22000cash.IfXYcompanycorrectlyreporteda$5000gainonthethissale,theaccumulateddepreciationontheequipmentatthedateofsalemusthavebeen:
A.$23000;
B.$28000;
C.$24000;
D.Someotheramount.
(6)Thetermpaid—incapitalmeans:
A.Allassetsotherthanretainedearnings;
B.Legalcapitalplusretainedearnings;
C.Totalstockholders’equityminusretainedearnings;
D.Totallegalcapitalminusretainedearnings.
(7)Ifacompanyisprofitableandiseffectivelyusingleverage,whichoneofthefollowingratiosislikelytobethelargest?
A.Returnontotalassets;
B.Returnonoperatingassets;
C.ReturnOncommonequity;
D.Returnontotalstockholders’equity.
(8)Supposethatacompanypaysoneofitsliabilitiestwiceduringtheyear,inerror.
Whataretheeffectsofthismistake?
。
A.Assets,liabilitiesandowners’equitywillbeunderstated;
B.Assetsandliabilitieswillbeunderstated;
C.Assets,netincomeandowners’equitywillbeunaffected;
D.Assets,netincomeandowners’equitywillbeunderstated,andliabilitieswillbeoverstated.
(9)ThedataofABCCompanyarepresentbelow:
Currentratio
3.5
Quickratio
3.0
Currentliabilities(December31,2004)
$600000
Inventory(December31,2003)
$500000
Inventoryturnover
8
ThecostofgoodssoldofABCcompanyfor2004was:
A.$1800000
B.$2400000
C.$3200000
D.$6400000
E.Someotheramount.
(10)OnOctoberI,NPCompanyborrows$200000fromNationalBank,signinga6.monthnotepayableforthatamount。
interesttobecomputedattherateof9%annum.Whichofthefollowingstatementsiscorrect.?
A.Thematurityvalueofthisnoteis$200000;
B.NP’sliabilityforthisloanatOctoberlis$209000;
C.NP’sliabilityforthisloanatNovember30is$203000;
D.AtDecember31,NPwillhavealiabilityforaccrueinterestpayableintheamountof$8000;
E.Noneoftheaboveiscorrect.
(11)XYcorporation’sreturnoncommonstockholders’equityiscurrently14%.IfXYissues10%bondspayable,thisactionwill:
A.Decreasethereturnoncommonstockholders’equityinallcircumstances:
B.Decreasethereturnoncommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtocamanyratelessthan14%;
C.Increasethereturnoncommonstockholders’equityina11circumstances:
D.Increasethereturnoilcommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtoearnanyrategreaterthan10%:
(12)Assumethatthecompany’snetsalesareincreasingfasterthantherateofinflation,andthatthecompany’sgrossprofitrateisfalling.Themostlikelyexplanationis:
A.Thecompany’scostofpurchasingisfalling;
B.Operatingexpensesarerising;
C.Demandforthecompany’sproductsisverystrong;
D.Thecompanyhasachievedanincreaseinsalesvolumebyreducingitssalesprices.
5.Accountingterminology(5points)
Indicate(writeout)theaccountingtermdescribedbelow.
(1)ThepracticeofvaluinginventoryinthebalancesheetatexpectedsalesPrices.
(2)Totalliabilitiesdividedbyannualinterestexpenses.
(3)Acorrectionintheamountofnetincomereportedinanearlieraccountingperiods.
(4)Thetraditionalpracticeofresolvingdoubtbyselectingtheaccountingoptions,whichtendtominimizethenetincomeforthecurrentperiod.
(5)Entriesmadetoachievethegoalsofaccrualbasisofaccountingwhenrevenueofexpensetransactionsspanmorethanoneaccountingperiod.
6.TranslatethefollowingstatementsfromChineseintoEnglish.(14points)
(1)现行的利息率水平不是影响债券市场价格的唯一因素,债券到期日剩余时间的长短也是债券价格的主要因素。
随着债券到期日的临近,其市场价格逐渐接近其到期值,因为企业在到期日将按到期值赎兑债券。
(2)无形资产这个术语是用来描述那些在企业经营活动中使用的、但没用实物形态的非流动性资产。
有些项目如应收账款和预付费用等,尽管也缺乏实物形态但不属于无形资产的内容。
7.Statementofcashflows(12points)
ThecashflowsofXYCompanyforthefiscalyearendedDecember3l,2004aresummarizedbelow:
CashReceipts:
Cashcollectedfromcustomers
Proceedsfromsalesofplantandequipment
Proceedsfromshort-termborrowing
Proceedsfromissuingcapitalstock
Interestanddividendsreceived
$2800000
80000
120000
30000
10000
CashPayments:
Cashpaidtosuppliersandemployees
Purchasesofplantandequipment
Repaymentof'
amountsborrowed
Interestpaid
Dividendspaid
$2900000
25000
40000
50000
5000
BalancesofcashandcashEquivalents:
Beginningoftheyear
Endoftheyear
$15000
35000
Requirement:
UsetheaboveinformationdeterminingthefollowingsforXYCompany:
(1)CashflowsfromOperatingactivities;
(2)CashflowsfromFinancingActivities;
(3)Cashflowsfrominvestingactivities.
8.EPS(4points)
SPCompanyhadnetincomeof$1712500in2004.Thecompanyhad250000sharesof$5parvaluecommonstockand25000sharesof6%,$100parvalue,convertiblepreferredstockoutstandingthroughouttheyear.Eachshareofpreferredstockisconvertibleintotwosharesofcommonstock.
Computethefollowingforyear2004:
(1)Basicearningspershare;
(2)Thenumberofsharestobeusedincomputingdilutedearningspershare.
第二部分:
中文试题(共80分)
一、解释下列名词或术语(每小题2分,共10分)
1.资产负债率
2.利润中心
3.盈亏平衡点
4.净资产
5.资本成本
二、填空题(每空1分,共l0分)
1.评价长期投资项目常用的三个指标是:
___________、和___________。
2.企业财务会计的基本假设是:
___________、___________、和___________。
3.利润表的编制格式通常有___________式和___________式。
4.营运资本是指___________。
三、问答题(每题l0分,共30分)
1.请说明权责发生制(应计制)原则、重大性(重要性)原则的基本含义。
2.请说明完全成本法(吸收成本法)和变动成本法的含义和基本区别。
3.你是如何认识财务管理的职能和财务管理的目标的?
四、综合分析题(共30分)
企业的利润表,可以被称之为企业财务形象的“面子”。
正是这种“面子”的原因,利润表是企业财务造假的“重灾区”。
请回答下列问题:
1.如何理解利润的质量?
2.怎样进行利润的质量分析?
3.企业操纵利润的主要手段有哪些?
4.企业利润质量恶化的主要表现有哪些?
参考答案
(1)Accruedexpenses:
Incurredattheendofthereportingperiodbutnotyetpaid;
alsocalledaccruedliabilities.Theaccruedliabilityisshownundercurrentliabilitiesinthebalancesheet.Forexample,assumethelastpayrolldatewasJanuary28.ThenextpayrolldateisFebruary11.Forthelastfewdaysofthemonth(January28—January31)thecompanyowesitsemployees$500insalaries.TheappropriatejournalentryonJanuary31istodebitsalariesexpenseandcreditsalariespayablefor$500.
(2)Accumulateddepreciation:
Depreciationallocatesthecostofbuildingsandmachineryovertheperiodsofbenefits.Thedepreciationexpensetakeneachperiodaccumulatesintheaccount,AccumulatedDepreciation.
(3)Accountingcycle:
Seriesofstepsinrecordinganaccountingeventfromthetimeatransactionoccurstoitsreflectioninthefinancialstatements;
alsocalledbookkeepingcycle.Theordersofthestepsintheaccountingcycleare:
recordinginthejournal,postingtotheledger,preparingatrialbalance,andpreparingthefinancialstatements.
(4)Perpetualinventorysystem:
O
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