对外经济贸易大学831会计学考研真题附答案.docx

对外经济贸易大学831会计学考研真题附答案.docx

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对外经济贸易大学831会计学考研真题附答案

对外经济贸易大学

2003年攻读硕士学位研究生入学考试

会计学综合知识试题（试题代码：

431）

本试卷共分为两部分。

第一部分为英文部分（共70分），第二部分为中文部分（共80分）。

第一部分：

英文部分

1.Giveabriefexplanationforthefollowingterms（8points）

（1）Usefullife.

（2）Themainelementsofthefinancialstatements.

（3）Thepurposeofadjustingentries.

（4）Lower-of-cost-or-market

2.TranslatethefollowingstatementsintoChinese.（9points）

（1）Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.

（2）Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.

3.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6points）

Thepurposeofastatementofcashflowsisto

（1）information

（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureofthecompany'scashflows,andclassifiesthesecashflowsas（6）activities,（7）activities,or（8）activities.Allofthecashflowsthenarecombinedtoshowtheoverall（9）inthebalanceofthe（10）accountduringthe

（11）.

4.Multiplechoicequestions（pleasecircleyourchoice）.（11points）

（l）Rentrevenuecollectedonemonthinadvanceshouldbeaccountedforas:

A.Revenueinthemonthcollected.

B.Acurrentliability.

C.Aseparateiteminshareholders'equity.

D.Anaccruedliability.

E.Noneoftheabove.

（2）ThecreditbalanceoftheAllowanceforDoubtfulAccountsrepresents:

A.Moneysetasidetotakecareofanybaddebts.

B.Theamountofbaddebtsincurredinthepreviousperiod.

C.Themountofbaddebtsincurredinthecurrentperiod.

D.Theamountofbaddebtsincurredinthecurrentandpreviousperiods.

E.Noneoftheabove.

（3）Inadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:

A.FIFOmethod.

B.LIFOmethod.

C.Weighted-Averagemethod.

D.Activitymethod.

（4）XYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationhas:

A.adeficitof$350000.

B.Shareholders’equityof$14pershare.

C.Retainedearningsof$500000.

D.Shareholders’equityof$20pershare.

（5）TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?

A.Makingtheadjustmententryfordepreciationexpensestwice;

B.Failuretorecordinterestaccruedonanotepayable;

C.Failuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbut

notyetbilledtoclients;

D.Failuretorecordtheearnedportionoffeesreceivedinadvance.

（6）In2002XYcompanypurchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:

A.$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperatingactivities;

B.$92000netcashusedbyinvestingactivities;

C.$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingactivities;

D$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancingactivities.

（7）Astockdividend

A.Increasethedebt-to-equityratioofafirm;

B.Decreasefutureearningspershare;

C.Decreasethesizeofthefirm;

D.Increaseshareholder'swealth;

E.Noneoftheabove.

（8）Acompanyhadsalesinboth2001and2002of$200000.Costofsalesfor2001was$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentreplacementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthiserror:

A.Incomefor2001isoverstated;

B.Costofsalesfor2002willbeoverstated;

C.Incomefor2002willbeoverstated;

D.Incomefor2002willnotbeaffected.

E.Noneofthese.

（9）Theadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthathavebecomeimpaired:

A.Reduceboththenetincomeandcashbalances;

B.Reducenetincome,buthavenodirecteffectoncashbalances;

C.Decreasecashbalances,buthavenodirecteffectuponnetincome;

A.Affectneithernetincomenorcashbalances.

（10）Whentreasurystockisreissuedatapriceabovecost:

A.Thecorporationrecognizesagainonthetransaction;

B.Totalpaid-in-capitalisincreased;

C.There-issuanceintreatedasanextraordinaryiteminthecorporation’sincomestatement;

D.Retainedearningswasincreased.

（11）XYcorporation’snetincomedroppedfrom$3000000inyear1to$60000inyear2.WhatpercentageincreaseinnetincomemustXYachieveinyear3tooffsetthe80%declineinnetincomeinyear2?

A.800%B.80%C.400%;D.60%

5.Effectsoftransactionsuponrationanalysis（10points）

Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;

D=decreasetheratio,I=increasetheratio,NE=noeffectonthisratio.

（1）____________Currentrationis3to1:

Paidalargeaccountpayable.

（2）____________Returnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.

（3）____________Debtratio:

Declaredacashdividend,tobepaidinthreemonths.

（4）____________Earningspershare:

Declaredandpaida10%stockdividendinCommonstocktoholdersofcommonstock.

（5）____________Quickratio:

Wroteoffanun-collectibleaccountreceivableagainsttheallowanceaccount.

6.TranslatethefollowingstatementsfromChineseintoEnglish.（14Points）

（1）年度报告是财务报告程序中的一部分。

一些大企业都编制他们经营活动的年度报告团，这些报告将送给公司的所有股东。

如果公司是公共持股公司，那么年度报告就是公共信息。

（2）披露是指披露与财务报表主体内外相关的财务信息，包括在财务报表中使用的存在一种以上选择的方法，或不常用的方法，或者是创新性的方法。

7.Bondspayable（12points）

OnApril30,2002,XYCompanyissued$6000000faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thecompanyreceivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumovertheremaininglifeofthebonds—116months.

Requirement;

Usetheaboveinformationdeterminingthefollowings:

（1）WhatwastheamountofaccruedinterestreceivedbyXYonApril30,2002,whenthebondwereissued?

$____________.

（2）Whatwastheamountofdiscountorpremiumonthebondsatissuancedate?

（Indicatediscountorpremium）$_____________.

（3）Whatamountofcashispaidtobondholdersforinterestduringyear2002?

$____________.

（4）WhatisXYtotalinterestexpensefor2002relatedtothisbondissue?

$__________.

（5）WhatisthecarryingvalueofthisbondissueasofDecember31,2002?

$_________.

第二部分：

中文部分

一、解释下列名词或术语（每小题2.5分，共10分）

1．客观性原则

2．历史成本原则

3．约当产量

4．财务杠杆

二、填空题（每空1分，共5分）

1．总资产周转率是指_________与__________之间的比率，衡量特定企业__________的能力。

2．长期股权投资收益的确认方法有_________和_________。

三、问答题（每题12分，共36分）

1.有人认为，净现值法是理论上最科学的投资决策方法，请从净现值法的特点出发，对上述说法进行评论。

2.比较分批成本法与分步成本法的特点。

3.简述责任中心的分类，并指出各类责任中心的主要考核指标。

四、综合题（共29分）

有人说，企业资产的质量，不应仅仅看某项资产本身的质量，而更应该看资产之间的组合质量。

例如，在谈应收账款周转率时就不能仅仅看其自身周转速度的快慢，还应该看其对存货周转的影响：

不能因为过分强调债权回收而制约了存货周转。

回答下列问题：

1．应该从哪几个方面对应收账款质量进行分析？

2．应该从哪几个方面对存货质量进行分析。

3．企业在考虑其产品赊销政策（主要包括应收账款政策）时应考虑哪些因素？

4．应该如何对企业的存货进行控制？

答案部分

本试卷共分为两部分。

第一部分为英文部分（共70分），第二部分为中文部分（共80分）。

第一部分：

英文部分

1.Giveabriefexplanationforthefollowingterms（8points）

（1）Usefullife.

答：

Theperiodoftimethatadepreciableassetisexpectedtobeusefultothebusiness.Thisistheperiodoverwhichthecostoftheassetisallocatedtodepreciationexpense.

（2）Themainelementsofthefinancialstatements.

答：

Assets,Liabilities,Equity,Income,Expenses

（3）Thepurposeofadjustingentries.

答：

Thepurposeofadjustingentriesistoassigntoeachaccountingperiodtheappropriateamountsofrevenueandexpenses.inaccordancewiththerealizationandmatchingprinciples.

（4）Lower-of-cost-or-market

答：

Amethodofinventorypricinginwhichgoodsarevaluedatoriginalcostorreplacementcost,whicheverislower.

2.TranslatethefollowingstatementsintoChinese.（9points）

（1）Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.

译文：

已实现和可实现这两个术语涉及到企业的产品或服务向现金或收取现金的要求权的转化。

已实现是指企业的产品或服务已经转化为现金或收取现金的要求权，而可实现则定义为将已收到或持有的资产转化成现金或收取现金的要求权的能力。

（2）Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.

译文：

要读懂财务报表并能正确解释各数字的含义，你必须对会计中用到的概念和计量程序有一定的了解。

你应当懂得会计究竟是什么，并正确理解运用特定程序的原因。

3.Pleasereadthefollowingpassagecarefullyandfil