对外经济贸易大学文档格式.docx

1、4. Please read the following passage carefully and fill in each of the 12 blanks with a word most appropriate to the content （12%）（1）The record used to keep （ ）of the increases and decreases （ ）a single balance sheet items is termed a （ ）account, or simply account. The entire group of account is kep

2、t （ ） in an accounting record called a （ ）.（2）The （ ） is a chronological record of business transactions. The information recorded about each transaction includes the （ ） of the transaction, the （ ）and the （ ）changes in specific ledger accounts, and brief （ ）of the transaction. At convenient interva

3、ls, the debit and credit amounts recorded in the （ ） are （ ）to the account in the ledger.5. Multiple choice questions （choose the best for your answer） 10%（1）The CPA firm auditing XY Company founded that retained earnings was overstated and liabilities were understated. Which of the following errors

4、 could have been the cause ?A. Making the adjusting entry for depreciation expenses twice;B. Failure to record interest accrued on a note payable;C. Failure to make the adjusting entry to record revenue which had been earned but not yet billed to clients.D. Failure to record the earned portion of fe

5、es received in advance.（2）The amortization of a premium on bonds payable:A. Increases interest expenses B. Increases periodic cash payments to bondholdersC. Decreases interest expensesD. Decreases periodic cash payments to bondholders（3） Dividends become a liability of a corporation:A. On the date o

6、f record B. On the date the board of directors declares the dividends C. On the date that the payment is to makeD. When cumulative preferred stock dividends are in arrearsE. None of the above （4） A Company had sales in both year 2000 and 2001 of 200 000. Cost of sales for year 2000 was 140 000.In co

7、mputing the cost of sales for the year 2000, an item of inventory purchased in 2000 for 50 was incorrectly written down to current replacement cost of 55.The item is currently selling in the year 2001 for 100,its normal selling price, As a results of this error:A. Income for 2000 is overstated B. co

8、st of sales for 2001 will be overstatedC. Income for 2001 will be overstatedD. Income for 2001 will not be affected E. None of the above（5） Shown below are some key figures form the balance sheets of ABC company at the end of year 1 and year 2Dec. year 1 Dec. year 2Total assets （40% are current ）300

9、0 000 2500 000Current liabilities 480 000 500 000Bonds payable（long-term）1320 000900 000Common stock, 10 par 500 000Retained earnings 700 000600 000Total liabilities and stockholders equity 3 000 0002 500 000Dividends of 62500 were declared and paid in year 2Refer to the above data, the earnings per

10、 share of ABC Company for the year 2 is A 2B 3.25C 1.25D 0.75E None of the above（6） W company computed the following items form its financial records for the year 2001:Price-earning ratio 12Pay-out ratio 0.6Assets turnover ratio 0.9The dividend yield on w companys common stock for the year 2001 is A

11、 5% B 7.2% C 7.5% D 10.2%（7） The times interest earned ratio is computed by dividing:A. Operating income before interest and income taxes annual interest expenses B.Net income by annual interest expensesC. Carrying value of bonds by cash interest payments D. Earnings per share by the prime rate of i

12、nterest （8） Which one of the following items would likely increase earnings per share （EPS） of a corporation?A. declaration of a stock dividendB. declaration of a stock splitC. purchase treasury stock D. A reduction in the amount of cash dividends paid （9） Conservatism, as the term is used in accoun

13、ting, means:A. Understating net income;B. Resolving doubt in a manner that produces the lower net income for the current period and /or the less favorable financial position;C. Disclosing possible losses in notes to the financial statements;D. Delaying the recognition of revenue until each has been

14、collected from the customer （10） If the retail store has a current ratio of 2.5 to 1 and current assets of 75 000,the amount of working capital is:A. 28 000 B. 45 000 C. 112 500 D. 60 0006. Note payable issue and payment amortization.（17%） On November 30,year 1,XY Company signed a 5-year installment

15、 note in the amount of 50 000 in conjunctionwith the purchase of equipment. This note is payable in equal monthly installments of 1112,which includes interest computed at an annual rate of 12%.The first monthly payment is made on December 31, year 1.This note is fully amortizing over 60 months.Requi

16、red:（1） complete the amortization table for the first three payments by entering the correct dollar amounts in the blank spaces provides below:Payment date Monthly payment Interest expenseRepayment of princpalUnpaid balace Issuance 50 000Dec.31,year 11112Jan.31.year 2Feb.28,year 2（2）over the 5-year

17、life of the note, the amount XY Company will pay for interest amounts to _,please show your computation.7. Determining Revenue and Capital Expenditures （10%）The controller for ABC, Co. asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate.

18、The account contains many transactions totaling 315 540. all of the transaction areConsidered material.Required：You examine the three of the transactions. Indicate whether each transition is properly charged to the repair and maintenance and, if not, indicate why not and to which account the transac

19、tion should be charged. The three transaction as follows:Item Date Amount Description 101/03/0110 000Two-year service contract on office equipment 205/18/0138 500Sealing roof leaks over entire production plant310/20/0148 500Purchase a crane for the assembly department to speed up production8. Statem

20、ent of Cash Flows （12%）The financial statements of the ZY Company provide the following information for the current year:End of year Beginning of year Account receivable Inventory Short-term prepayments Account payable（for merchandise）Accrued operating expenses payableAccrued income taxes payable Ne

21、t salesCost of good sold Operating expenses（including depreciation of 36 000）Income taxes expenses 195 000243 000 6 000171 000 19 500 6 600795 000 459 000 294 000 33 000216 000228 000 4 500165 000 28 200 10 500Using this information, compute the following for the current year:（1） cash received form

22、customers _（2） cash payments for purchases of merchandise _（3） cash payments for operating expenses:_（4）income taxes paid _2002中文部分一 名词说明 每题2.5，共15分1 营运资本working capital2 权益法 equity method3 沉没成本 sunk capital 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 capital structure二 填空题1 资产负债率是指_与_之间的比率，衡量企业_的能

23、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？