对外经济贸易大学年度考研会计专业英语试.docx
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对外经济贸易大学年度考研会计专业英语试.docx
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对外经济贸易大学年度考研会计专业英语试
对外经济贸易大学年度考研会计专业英语试
3.TranslatethefollowingChinesestatementsintoEnglish(18%)
(1)财务报表反映一个企业的财务状况和经营成果,是根据公认会计准则编制的。
这些报表是为许多不同的决策者,许多不同的目的而提供的。
纳税申报单则反映应税收益的计算,是由税法和税则规定的概念。
在许多情况下,税法和公认会计准则相似,但两者却存在实质上的不同。
(2)审计师不保证财务报表的准确性,他们仅就财务报表的公允性发表专家意见。
然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
4.TranslatethefollowingstatementsintoChinese(12%)
(1)Accountingprinciplesarenotlikephysicallaws;theydonotexistinnature,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.
(2)Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.
5.Multiplechoicequestions(choosethebestforyouranswer)(10%)
(1)TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?
A.Makingtheadjustmententryfordepreciationexpensestwice;
B.Failuretorecoredinterestaccruedonanotepayable;
C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledtoclients;
D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.
(2)Howwillnetincomebeaffectedbytheamortizationofadiscountonbondspayable?
A.Interestexpenseisincreased,sonetincomeisdecreased;
B.Interestexpenseisdecreased,sonetincomeisincreased;
C.Interestexpenseisincreased,sonetincomeisincreased;
D.Interestexpenseisdecreased,sonetincomeisdecreased;
(3)Astockdividend
A.Increasethedebt-to-equityratioofafirm;
B.Decreasefutureearningspershare;
C.Decreasethesizeofthefirm;
D.Increasesharholder‘swealth;
E.Noneoftheabove.
(4)Acompanyhadsalesinboth1999and2000of$200000.Costofsalesfor1999was$140000.Incomputingthecostofsalesfor1999,anitemofinventorypurchasedin1999for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellingin2000for$100,itsnormalsellingprice.Asaresultofthiserror:
A.Incomefor1999isoverstated;
B.Costofsalesfor2000willbeoverstated;
C.Incomefor2000willbeoverstated;
D.Incomefor2000willnotbeaffected.
E.Noneoftheabove.
(5Usingthedatapresentedbelow,calculatethecostofsalesfortheBCCompanyfor1999.
Currentratio3.5
Quickratio3.0
Currentliabilities12/31/1999$600000
Inventory12/31/1999$500000
Inventoryturnover8.0
ThecostofsalesfortheBCCompanyfor1999was:
A.$1600000;
B.$2400000;
C.$3200000;
D.$6400000;
E.Noneofthese.
(6)WCompanycomputedthefollowingitemsfromitsfinancialrecordsfor1999:
Price-earningratio12
Pay-outratio0.6
Assetsturnoverratio0.9
ThedividendyieldonW‘scommonstockfor1999is:
A.5%B.7.2%C.7.5%D.10.2%
(7)thedataaboutAccountsreceivableofNewtonCompanyfor1999asfollows:
Accountsreceivable12/31/1999$150000
Allowanceforuncollectibleaccounts12/31/19995000(credit)
Baddebtexpensesfortheyear2000
During1999recoveriesonbaddebtspreviouslywrittenoffwerecorrectlyrecordedat$500.Ifthebeginningbalanceintheallowanceforuncollectibleaccountswas$4700,Whatwastheamountofaccountsreceivablewrittenoffasbaddebtsduring1999:
A.$1200B.$1800C.$2200D.$2400
(8)Whichoneofthefollowingitemswouldlikelyincreaseearningspershare(EPS)ofacorporation?
A.Declarationofastockdividend;
B.Declarationofastocksplit;
C.Purchasetreasurystock;
D.Areductionintheamountofcashdividendspaid;
E.Noneofabove;
(9)Theprimarypurposeforusinganinventoryflowassumptionisto:
A.Parallelthephysicalflowofunitsmerchandise;
B.Offsetagainstrevenueanappropriatecostofgoodssold;
C.Minimizeincometaxes;
D.Maximizethereportedamountofnetincome.
(10)Deltacompanysoldaplantassetsthatoriginallyhadcostof$50000for$22000cash.IfDeltacompanycorrectlyreportsa$5000gainonthissale.Theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:
A.$28000;B.$23000C.$33000;D.$27000;E.Someotheramount
6.Bondspayableissueandrecordinginterestexpenses.(15%)
TheABCCompanysold$600000ofits9.5%,12yearsbondsonApril1,2000,at106.Thesemi-annualinterestpaymentdatesareApril1andOctober1.Theeffectiveinterestrateisapproximately8.9%.Thecompany‘sfiscalyearendsDecember31.
Required:
Preparejournalentriestorecord:
(1)TheissueofthebondsonApril1,2000
(2)ThefirstinterestpaymentonOctober1,2000
(3)TheAmortizationofpremiumordiscountandinterestexpensesonDecember31,2001.
7.StatementofCashFlows(14%)
ThenetincomeoftheZYCompanyfor1999was$260000.Additionaldataavailablerelativetoactivitiesfortheyeararegivenbelow:
A.Depreciationexpensesfortheyear,$90000;
B.Lossonsaleofmachineryusedinoperationswas$2400;
C.Accountsreceivableincreasedby$2000;
D.Accountspayableincreasedby$8400;
E.Patentamortizationfortheyearwas$14800;
F.Amortizationofpremiumonbondspayablefortheyearwas$4600.
Required
Preparethecashflowsfromoperatingactivitiessectionofastatementofcashflowsundertheindirectmethod.
8.DeterminingRevenueandCapitalExpenditures(11%)
ThecontrollerforXYZCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling$215540.Allofthetransactionsareconsideredmaterial.
Required:
Youexaminethreeofthetransactions.Indicatewhethereachtransactionisproperlychargedtothereqairandmaintenanceaccountand,ifnot,indicatewhynotandtowhichaccountthetransactionshouldbecharged.Thethreetransactionsasfollows:
ItemDateAmountDecription
101/03/00$10000Two-yearservicecontractonofficeequipment
205/18/00$38500Sealingroofleaksoverentireproductionplant
310/20/00$48500Purchaseacranefortheassemblydepartement
答案1.
(1)Journalentry
Achronologicalrecordoftransactions,showingforeachtransactionthedebitsandcreditstobeenteredinspecificledgeraccounts.
(2)Goingconcern
Anassumptionthatabusinessentitywillcontinueinoperationindefinitelyandthuswillcarryoutitsexistingcommitments.
(3)Matchingprinciple
Therevenueearneddruinganaccountingperiodisoffsetwiththeexpensesincurredingeneratingthisrevenue.
(4)Workingcapital
Currentassetsminuscurrentliabilities
(5)Revenueexpenditure
Anyexpenditurethatwillbenefitonlythecurrentaccountingperiod.
2.每空1分,其中两个debit合计1分
(1)(two)(debit)(debit)(equal)
(2)(adjusting)(assign)(end)(prior)
(3)(liquid)(that)(at)
3.题一10分,第一小段6分,第二小段4分;题二8分
(1)Financialstatementsshowthefinancialpositionofabusinessandtheresultsofitsoperations,presentedinconformitywithgenerallyacceptedaccountingprinciples.Thesestatementsareintendedforusebymanydifferentdecisionmakers,formanydifferentpurposes.
Taxreturnsshowthecomputationoftaxableincome,legalconceptbytaxlawsandregulations.Inmanycases,taxlawsaresimilartogenerallyacceptedaccountingprinciples,butsubstantialdifferencesdoexist.
(2)Auditorsdonotguaranteetheaccuracyoffinancialstatements;theyexpressonlytheirexpertopinionastothefairnessofthestatements.However,CPAfirmsstaketheirreputationsonthethoroughnessoftheirauditsandthedependabilityoftheirauditreports.
4.每小题6分,每小题包括三小句,每小句2分。
(1)会计原则不象自然法则,从性质上来说不是等待人们去发现,而是我们考虑财务报告的最重要目标后据此由人制定的。
在很多方面公认会计准则类似于为有组织的体育比赛,如足球或篮球比赛制定的比赛规则。
(2)会计师制定了一些会计程序,据此将现金收支分配于一定期间,以某种方式确定出收益,该收益代表这个企业特定期间的经济成果。
收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对1分
(1)C,
(2)A,(3)B,(4)C,(5)C,(6)A,(7)C,(8)C,(9)B,(10)B
6.
(1)全对4分,
(2)全对5分,(3)全对6分
(1)Debit:
cash636000
Credit:
Bondspayable600000
Premiumonbondspayable36000
(2)Debit:
InterestExpenses28302
Premiumonbondspayable198
Credit:
Cash28500
(3)Debit:
InterestExpenses14137
Premiumonbondspayable113
Credit:
Interestpayable14250
7.共6个调整数据,做对一个2分,合计数对2分,计14分。
Cashflowsfromoperatingactivities:
Netincome……………………………………………………………$260000
Adjustmentfornoncashrevenueandexpenses:
Added(less):
depreciation……………………………$90000
Lossonsaleofmachinery……………$2400
Patentamortization…………………$14800
Amortizationofpremiumonbond…。
($4600)$102600
Workingcapitalchanges:
Accountsreceivableincrease…………($2000)
Accountspayableincrease…………$8400$6400
Cashflowsfromoperatingactivities………………………………$369000
8.项目1和项目3正确表述各4分,项目2正确表述3分。
Item1:
Thisitemisaprepaidexpensesandnotproperlyrecorded.Halfofthisexpensesshouldbechargedtotherepairandmaintenanceaccountinthecurrentyear,halfofthisexpensesshouldbedeferredtonextyear.
Item2:
Thisitemisproperlychargedtheaccount,becausethatisforregulativerepairs.
Item3:
Thisitemisnotproperlycharged,becausethisexpenditureisforincreasingtheefficiencyofproductionandshouldbecapitalized.
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