对外经济贸易大学831会计学考研真题附答案.docx

1、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2005年攻读硕士学位研究生入学考试431 会计学综合试题提示：本张试卷分为两部分：英文试题和中文试题。满分150分。第一部分：英文试题（共70分）l. Give a brief explanation for the following terms（9 points）（1）Accrued expenses（2）Accumulated depreciation，（3）Accounting cycle，（4）Perpetual inventory system，（5）Chart of accounts（6）Book value2 True

2、 and false （6 points）For each of the following statements，write the T or the F to indicate whether the statement is True or False（1）A trial balance that balances provides proof that all transactions were correctly journalized and posted to the ledger（2）Revenue increases ownersequity and is recorded

3、by a credit（3）The gross profit rate is equal to net sales expressed as a percentage of average assets（4）The return equity may be either higher or lower than the return on assets（5）Equipment which is maintained in “as good as new” condition need not be depreciated（6）Collection of an account receivabl

4、e increases a company cash as well as net income3. Translate the following statements into Chinese（8 points）（1）Input-oriented principles are broad rules that guide the accounting functionInput-oriented principles Can be divided into two general classifications：General underlying rules of operation a

5、nd constraining principlesAs their names imply, the former are general in nature while the latter are geared to certain specific types of situations（2）Comparability has often been described as accounting for like events in a similar manner，but this definition is too simplistic to be operationalIt al

6、so applies to those who use financial statementsComparability，viewed here from the users standpoint，refers to the degree of reliability tiers should find in financial statements when evaluating financial condition or the results Of operations on an inter-firm basis or predicting income or cash flows

7、4. Multiple choice questions（please choose the best one for each of the following questions）（l2 points）（1）The term “net sales”refers to total sales less：A. Cost of goods soldB. Sales discount, and less sales returns and allowances;C. Purchases returns，and purchase discounts;D. Sales discount and pur

8、chases returns,E. None of the above.（2）The amount incurred in debit side of the Allowance for Doubtful Accounts represents：A . Money set aside to take Care of any bad debtsB. The amount of bad debts incurred in the previous period.C. The amount written off as bad debts in the current periodD. The am

9、ount of bad debts incurred in the current and previous periodsENone of the above（3）Which of the following should not included as part of cash on the balance sheet?A. The amount of petty cash at year-end；B. Deposits in transit at year-end；C. Outstanding checks at year-end；DChecks received from custom

10、er.（4）In a decade of steadily falling prices, the inventory method which would produce the lowest cost of goods sold in the income statement would be：A. FIFO methodB. LIFO methodC. WeightedAverage methodD. Activity methodE. None of the above（5）The XY Company sold equipment that originally had cost $

11、51000 for $22000 cashIf XY company correctly reported a$5000 gain on the this sale，the accumulated depreciation on the equipment at the date of sale must have been：A. $23000；B. $28000；C. $24000；D. Some other amount（6）The term paidin capital means：A. All assets other than retained earnings；B. Legal c

12、apital plus retained earnings；C. Total stock holders equity minus retained earnings；D. Total legal capital minus retained earnings（7）If a company is profitable and is effectively using leverage，which one of the following ratios is likely to be the largest?A. Return on total assets；B. Return on opera

13、ting assets；C. Return On common equity；D. Return on total stockholders equity（8）Suppose that a company pays one of its liabilities twice during the year，in errorWhat are the effects of this mistake?。A. Assets，liabilities and ownersequity will be understated；B. Assets and liabilities will be understa

14、ted；C. Assets，net income andownersequity will be unaffected；D. Assets，net income and ownersequity will be understated, and liabilities will be overstated（9）The data of ABC Company are present below：Current ratio3.5Quick ratio3.0Current liabilities （December 31,2004）$600000Inventory （December 31,2003

15、）$500000Inventory turnover8The cost of goods sold of ABC company for 2004 was：A$1800000B$2400000C$3200000D$6400000ESome other amount（10）On October I，NP Company borrows$200000 from National Bank, signing a 6.month note payable for that amount。interest to be computed at the rate of 9% annumWhich of th

16、e following statements is correct?AThe maturity value of this note is$200000；BNPs liability for this loan at October l is$209000；CNPs liability for this loan at November 30 is$203000；DAt December 31，NP will have a liability for accrue interest payable in the amount of $8000；ENone of the above is cor

17、rect（11）XY corporations return on common stockholdersequity is currently 14%If XY issues 10%bonds payable，this action will：A. Decrease the return on common stockholdersequity in all circumstances：B. Decrease the return on common stockholdersequity if the proceeds from bonds issued are invested to ca

18、m any rate less than 14%；C. Increase the return on common stockholdersequity in a11 circumstances：D. Increase the return oil common stockholdersequity if the proceeds from bonds issued are invested to earn any rate greater than 10%：（12） Assume that the companys net sales are increasing faster than t

19、he rate of inflation，and that the companys gross profit rate is fallingThe most likely explanation is：A. The companys cost of purchasing is falling；B. Operating expenses are rising；C. Demand for the companys products is very strong；D. The company has achieved an increase in sales volume by reducing

20、its sales prices5. Accounting terminology（5 points）Indicate（write out）the accounting term described below（1）The practice of valuing inventory in the balance sheet at expected sales Prices（2）Total liabilities divided by annual interest expenses（3）A correction in the amount of net income reported in a

21、n earlier accounting periods（4）The traditional practice of resolving doubt by selecting the accounting options，which tend to minimize the net income for the current period（5）Entries made to achieve the goals of accrual basis of accounting when revenue of expense transactions span more than one accou

22、nting period6. Translate the following statements from Chinese into English（14 points）（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. Statement of cash flows（12points）Th

23、e cash flows of XY Company for the fiscal year ended December 3l，2004 are summarized below：Cash Receipts：Cash collected from customersProceeds from sales of plant and equipmentProceeds from short-term borrowingProceeds from issuing capital stockInterest and dividends received$ 2800000 80000 120000 3

24、0000 10000Cash Payments：Cash paid to suppliers and employeesPurchases of plant and equipmentRepayment of amounts borrowedInterest paidDividends paid$ 2900000 25000 40000 50000 5000Balances of cash and cash Equivalents：Beginning of the yearEnd of the year$ 1 5000 35000Requirement：Use the above inform

25、ation determining the followings for XY Company：（1）Cash flows from Operating activities；（2）Cash flows from Financing Activities；（3）Cash flows from investing activities8. EPS（4 points）SP Company had net income of$1712500 in 2004.The company had 250000 shares of $5 par value common stock and 25000 sha

26、res of 6%，$100 par value，convertible preferred stock outstanding throughout the yearEach share of preferred stock is convertible into two shares of common stockRequirement：Compute the following for year 2004：（1）Basic earnings per share；（2）The number of shares to be used in computing diluted earnings

27、 per share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

28、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?参考答案提示：本张试卷分为两部分：英文试题和中文试题。满分150分。第一部分：英文试题（共70分）l. Give a brief explanation for the following terms（9 points）（1）Accrued expenses: Incurred at the end o

29、f the reporting period but not yet paid; also called accrued liabilities. The accrued liability is shown under current liabilities in the balance sheet. For example, assume the last payroll date was January 28. The next payroll date is February 11. For the last few days of the month (January 28Janua

30、ry 31) the company owes its employees $500 in salaries. The appropriate journal entry on January 31 is to debit salaries expense and credit salaries payable for $500.（2）Accumulated depreciation: Depreciation allocates the cost of buildings and machinery over the periods of benefits. The depreciation

31、 expense taken each period accumulates in the account, Accumulated Depreciation. （3）Accounting cycle: Series of steps in recording an accounting event from the time a transaction occurs to its reflection in the financial statements; also called bookkeeping cycle. The orders of the steps in the accounting cycle are: recording in the journal, posting to the ledger, preparing a trial balance, and preparing the financial statements. （4）Perpetual inventory system: O