对外经济贸易大学文档格式.docx
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4.Pleasereadthefollowingpassagecarefullyandfillineachofthe12blankswithawordmostappropriatetothecontent（12%）
（1）Therecordusedtokeep（）oftheincreasesanddecreases（）asinglebalancesheetitemsistermeda（）account,orsimplyaccount.Theentiregroupofaccountiskept（）inanaccountingrecordcalleda（）.
（2）The（）isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe（）ofthetransaction,the（）andthe（）changesinspecificledgeraccounts,andbrief（）ofthetransaction.Atconvenientintervals,thedebitandcreditamountsrecordedinthe（）are（）totheaccountintheledger.
5.Multiplechoicequestions（choosethebestforyouranswer）10%
（1）TheCPAfirmauditingXYCompanyfoundedthatretainedearningswasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?
A.Makingtheadjustingentryfordepreciationexpensestwice;
B.Failuretorecordinterestaccruedonanotepayable;
C.Failuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledtoclients.
D.Failuretorecordtheearnedportionoffeesreceivedinadvance.
（2）Theamortizationofapremiumonbondspayable:
A.Increasesinterestexpenses
B.Increasesperiodiccashpaymentstobondholders
C.Decreasesinterestexpenses
D.Decreasesperiodiccashpaymentstobondholders
（3）Dividendsbecomealiabilityofacorporation:
A.Onthedateofrecord
B.Onthedatetheboardofdirectorsdeclaresthedividends
C.Onthedatethatthepaymentistomake
D.Whencumulativepreferredstockdividendsareinarrears
E.Noneoftheabove
（4）ACompanyhadsalesinbothyear2000and2001of＄200000.Costofsalesforyear2000was＄140000.Incomputingthecostofsalesfortheyear2000,anitemofinventorypurchasedin2000for＄50wasincorrectlywrittendowntocurrentreplacementcostof＄55.Theitemiscurrentlysellingintheyear2001for＄100,itsnormalsellingprice,Asaresultsofthiserror:
A.Incomefor2000isoverstated
B.costofsalesfor2001willbeoverstated
C.Incomefor2001willbeoverstated
D.Incomefor2001willnotbeaffected
E.Noneoftheabove
（5）ShownbelowaresomekeyfiguresformthebalancesheetsofABCcompanyattheendofyear1andyear2
Dec.year1
Dec.year2
Totalassets（40%arecurrent）
＄3000000
＄2500000
Currentliabilities
480000
500000
Bondspayable（long-term）
1320000
900000
Commonstock,＄10par
500000
Retainedearnings
700000
600000
Totalliabilitiesandstockholders’equity
3000000
2500000
Dividendsof62500weredeclaredandpaidinyear2
Refertotheabovedata,theearningspershareofABCCompanyfortheyear2is
A2
B3.25
C1.25
D0.75
ENoneoftheabove
（6）Wcompanycomputedthefollowingitemsformitsfinancialrecordsfortheyear2001:
Price-earningratio12
Pay-outratio0.6
Assetsturnoverratio0.9
Thedividendyieldonwcompany’scommonstockfortheyear2001is
A5%B7.2%C7.5%D10.2%
（7）Thetimesinterestearnedratioiscomputedbydividing:
A.Operatingincomebeforeinterestandincometaxesannualinterestexpenses
B.Netincomebyannualinterestexpenses
C.Carryingvalueofbondsbycashinterestpayments
D.Earningspersharebytheprimerateofinterest
（8）Whichoneofthefollowingitemswouldlikelyincreaseearningspershare（EPS）ofacorporation?
A.declarationofastockdividend
B.declarationofastocksplit
C.purchasetreasurystock
D.Areductionintheamountofcashdividendspaid
（9）Conservatism,asthetermisusedinaccounting,means:
A.Understatingnetincome;
B.Resolvingdoubtinamannerthatproducesthelowernetincomeforthecurrentperiodand/orthelessfavorablefinancialposition;
C.Disclosingpossiblelossesinnotestothefinancialstatements;
D.Delayingtherecognitionofrevenueuntileachhasbeencollectedfromthecustomer
（10）Iftheretailstorehasacurrentratioof2.5to1andcurrentassetsof＄75000,theamountofworkingcapitalis:
A.28000B.45000C.112500D.60000
6.Notepayableissueandpaymentamortization.（17%）
OnNovember30,year1,XYCompanysigneda5-yearinstallmentnoteintheamountof＄50000inconjunction
withthepurchaseofequipment.Thisnoteispayableinequalmonthlyinstallmentsof＄1112,whichincludesinterestcomputedatanannualrateof12%.ThefirstmonthlypaymentismadeonDecember31,year1.Thisnoteisfullyamortizingover60months.
Required:
（1）completetheamortizationtableforthefirstthreepaymentsbyenteringthecorrectdollaramountsintheblankspacesprovidesbelow:
Paymentdate
Monthlypayment
Interestexpense
Repaymentofprincpal
Unpaidbalace
Issuance
50000
Dec.31,year1
1112
Jan.31.year2
Feb.28,year2
（2）overthe5-yearlifeofthenote,theamountXYCompanywillpayforinterestamountsto＄____________,pleaseshowyourcomputation.
7.DeterminingRevenueandCapitalExpenditures（10%）
ThecontrollerforABC,Co.asksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling＄315540.allofthetransactionare
Consideredmaterial.
Required：
Youexaminethethreeofthetransactions.Indicatewhethereachtransitionisproperlychargedtotherepairandmaintenanceand,ifnot,indicatewhynotandtowhichaccountthetransactionshouldbecharged.Thethreetransactionasfollows:
Item
Date
Amount
Description
1
01/03/01
10000
Two-yearservicecontractonofficeequipment
2
05/18/01
38500
Sealingroofleaksoverentireproductionplant
3
10/20/01
48500
Purchaseacranefortheassemblydepartmenttospeedupproduction
8.StatementofCashFlows（12%）
ThefinancialstatementsoftheZYCompanyprovidethefollowinginformationforthecurrentyear:
Endofyear
Beginningofyear
Accountreceivable
Inventory
Short-termprepayments
Accountpayable（formerchandise）
Accruedoperatingexpensespayable
Accruedincometaxespayable
Netsales
Costofgoodsold
Operatingexpenses
（includingdepreciationof36000）
Incometaxesexpenses
195000
243000
6000
171000
19500
6600
795000
459000
294000
33000
216000
228000
4500
165000
28200
10500
Usingthisinformation,computethefollowingforthecurrentyear:
（1）cashreceivedformcustomers＄______________
（2）cashpaymentsforpurchasesofmerchandise＄___________
（3）cashpaymentsforoperatingexpenses:
＄________________
（4）incometaxespaid＄_________________
2002中文部分
一名词说明〔每题2.5，共15分〕
1营运资本〔workingcapital〕
2权益法〔equitymethod〕
3沉没成本〔sunkcapital〕
4客观性原那么（Objectivity）
5内含酬劳率〔内部收益率IRR〕
6资本结构〔capitalstructure〕
二填空题
1资产负债率是指___________与_________之间的比率，衡量企业______________的能力。
2中国最新推出的«
企业会计制度»
的实施时刻是_____年____月________日
3或有负债是指_________________________________
4上市公司的市盈率是指_________与__________的比率
5资产负债表日后事项是指______________________________
三问答题
1最近，我国证券市场上传出了多家企业在财务信息方面作假的消息。
请分析〔1〕企业在财务信息作假方面可能采纳的方法或者手段。
〔2〕这种现实对投资者对特定企业的投资行为有哪些阻碍？
2〔1〕请说出完全成本法和变动成本法的差不多区别。
〔2〕在产销量不平稳的条件下，在其他条件相同时，按照完全成本法和变动成本法运算的企业利润有哪些规律性特点？
请自己设计具体的数字加以说明〔3〕上述讨论对企业存货操纵有何意义？
3请说明会计主体假设，连续经营假设的差不多含义及其对企业会计行为的阻碍。
四综合题〔30〕
在对企业财务状况的质量进行分析与评判中，我们会经常听到关于财务状况质量好与不行的评论。
请回答：
1财务会计中对资产按照流淌性划分所形成的资产类别有哪些？
这种分类在对资产质量进行分析中有什么作用？
2如何明白得资产的质量？
资产按照质量分类能够有几类？
3如何明白得利润的质量？
利润质量恶化的要紧表现有哪些？
4应该从那几个方面对企业投资活动现金流量的质量进行分析？
升级会员 