对外经济贸易大学年度考研会计专业英语试题

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1、对外经济贸易大大学2001年考研会计计专业英语试试题2008-111-19 115:49考研教育育网 【】【】1.Givve a bbrief explaanatioon forr the folloowing termss(10%）(1)Joournall entrry(2)Gooing cconcerrn(3)Maatchinng priinciplle(4)Woorkingg capiital(5)Reevenuee expeendituure2.Pleease rread tthe foollowiing paassagee careefullyy and fill in eaach

2、off the 11 bllanks with a worrd mosst apppropriiate tto thee conttent (10%）(1)Thhe douuble-eentry systeem of accouuntingg takees itss namee fromm the fact that everyy busiiness transsactioon is recorrded bby (_)tyypes oof enttries： 1： (_)enntriess to oone orr moree accoounts and2creddit enntriess to

3、 oone orr moree accoounts. In rrecordding aany trransacction,the ttotal dollaar amoount oof thee (_)eentriees musst (_)tthe tootal ddollarr amouunt off creddit enntriess.(2)Offten aa trannsactiion afffectss reveenues or exxpensees of two oor morre diffferennt perriods,in thhese ccases，an (_)entriies

4、 arre neeeded tto (_)tto eacch perriod tthe appproprriate amounnts off reveenues and eexpensses. TThese entriies arre perrformeed at the (_)of eeach aaccounnting periood butt (_)too prepparingg the finanncial stateementss.(3)Maarketaable ssecuriities are hhighlyy (_)innvestmments,primaarily in shhar

5、e sstockss and boundds，(_)can be soold (_)quoteed marrket ppricess in oorganiized ssecuriities exchaanges.3.Traanslatte thee folllowingg Chinnese sstatemments into Engliish (118%）(1)财务务报表反映一一个企业的财财务状况和经经营成果，是是根据公认会会计准则编制制的。这些报报表是为许多多不同的决策策者，许多不不同的目的而而提供的。纳税申报单单则反映应税税收益的计算算，是由税法法和税则规定定的概念。在在许多情况下下，税法

6、和公公认会计准则则相似，但两两者却存在实实质上的不同同。(2)审计计师不保证财财务报表的准准确性，他们们仅就财务报报表的公允性性发表专家意意见。然而注注册会计师事事务所的声誉誉来自于他们们对审计工作作的一丝不苟苟和审计报告告的可靠性。4.Traanslatte thee folllowingg stattementts intto Chiinese (12%）(1)Acccountting pprinciiples are nnot liike phhysicaal lawws； theyy do nnot exxist iin natture,aawaitiing diiscoveery m

7、aan. Raather,they are ddevelooped bby mann,in llight of whhat wee conssider to bee the most imporrtant objecctivess of ffinanccial rreportting. In maany waays geenerallly acccepteed acccountiing prrincipples aare siimilarr to tthe ruules eestabllishedd for an orrganizzed spport sshuch as foootballl

8、or baskeetballl.(2)Acccountting hhave ddeviseed proocedurres whherebyy the flowss of ccash rreceippts annd payymentss are spreaad oveer a pperiodd of ttime iin a ccertaiin wayy to dderivee incoome,whhich iis reppresenntativve of the eeconommic peerformmance of thhe firrm forr the givenn periiod. TTh

9、e inncome conceept ass appllied iin thee reall worlld invvolvess numeerous decissions and jjudgmeenmts.5.Mulltiplee choiice quuestioons (cchoosee the best for yyour aanswerr)(10%）(1)Thhe CPAA firmm audiiting XY Reecordiing Seervicee founnd thaat rettainedd earnning wwere uundersstatedd and liabiilit

10、iees werre oveerstatted. WWhich of thhe folllowinng errrors ccould have been the ccause？A.Makking tthe addjustmment eentry for ddeprecciatioon exppensess twicce；B.Faiilure to reecoredd inteerest accruued onn a noote paayablee；C.Faiilure to maake thhe adjjustinng enttry too recoored rrevenuue whiich

11、haad beeen earrned bbut noot yett billled too clieents；D.Faiilluree to rrecoreed thee earnned poortionn of ffees rreceivved inn advaance.(2)Hoow willl nett incoome bee affeected by thhe amoortizaation of a discoount oon bonnds paayablee？A.Intterestt expeense iis inccreaseed,so net iincomee is ddecre

12、aased；B.Intterestt expeense iis deccreaseed,so net iincomee is iincreaased；C.Intterestt expeense iis inccreaseed,so net iincomee is iincreaased；D.Intterestt expeense iis deccreaseed,so net iincomee is ddecreaased；(3)A stockk diviidendA.Inccreasee the debt-to-eqquity ratioo of aa firmm；B.Deccreasee f

13、utuure eaarninggs perr sharre；C.Deccreasee the size of thhe firrm；D.Inccreasee sharrholdeers weallth；E.Nonne of the aabove.(4)A compaany haad salles inn bothh 19999 and 2000 of $22000000. Cosst of saless for 1999 was $1400000. Inn compputingg the cost of saales ffor 19999,ann itemm of iinventtory pp

14、urchaased iin 19999 forr $50 was iincorrrectlyy writtten ddown tto currrent replaacemennt cosst of $35. The iitem iis currrentlly sellling in 20000 foor $1000,itss normmal seellingg pricce. Ass a reesult of thhis errror：A.Inccome ffor 19999 iss overrstateed；B.Cosst of saless for 2000 will be ovverst

15、aated；C.Inccome ffor 20000 wiill bee overrstateed；D.Inccome ffor 20000 wiill noot be affeccted.E.Nonne of the aabove.(5Usiing thhe datta preesenteed bellow,caalculaate thhe cosst of saless for the BBC Commpany for 11999.Curreent raatio 33.5Quickk ratiio 3.00Curreent liiabiliities 12/311/19999 $60000

16、00Invenntory 12/311/19999 $5000000Invenntory turnoover 88.0The ccost oof salles foor thee BC CCompanny forr 19999 was：A.$166000000；B.$244000000；C.$322000000；D.$644000000；E.Nonne of thesee.(6)W Compaany coomputeed thee folllowingg itemms froom itss finaanciall recoords ffor 19999：Pricee-earnning rrat

17、io 12Pay-oout raatio 00.6Assetts turrnoverr ratiio 0.99The ddivideend yiield oon Ws commmon sstock for 11999 iis ：A. 5% B. 77.2% CC. 7.55% D. 10.2%(7)thhe datta aboout Acccountts recceivabble off Newtton Coompanyy for 1999 as foollowss：Accouunts rreceivvable 12/311/19999 $1500000Allowwance for uunco

18、lllectibble acccountts 12/31/19999 50000(crredit）Bad ddebt eexpensses foor thee yearr 20000Durinng 19999 reccoveriies onn bad debtss prevviouslly wriitten off wwere ccorrecctly rrecordded att $5000. If the bbeginnning bbalancce in the aallowaance ffor unncolleectiblle acccountss was $47000,Whatt was

19、 the aamountt of aaccounnts reeceivaable wwritteen offf as bbad deebts dduringg 19999：A. $11200 BB. $18800 C. $22000 D. $24000(8)Whhich oone off the folloowing itemss woulld likkely iincreaase eaarninggs perr sharre (EPPS)of a corrporattion？A.Decclarattion oof a sstock dividdend；B.Decclarattion oof

20、a sstock splitt；C.Purrchasee treaasury stockk；D.A rreducttion iin thee amouunt off cashh diviidendss paidd；E.Nonne of abovee；(9)Thhe priimary purpoose foor usiing ann inveentoryy floww assuumptioon is to：A.Parrallell the physiical fflow oof uniits meerchanndise；B.Offfset aagainsst revvenue an apppro

21、prriate cost of gooods ssold；C.Minnimizee incoome taaxes；D.Maxximizee the reporrted aamountt of nnet inncome.(10)DDelta compaany soold a plantt asseets thhat orriginaally hhad coost off $500000 foor $222000 ccash. If Deelta ccompanny corrrectlly repports a $50000 gaain onn thiss salee. Thee accuumul

22、atted deepreciiationn on tthe assset aat thee datee of ssale mmust hhave bbeen：A.$288000； B. $230000 C. $330000； D. $270000； E. SSome oother amounnt6.Bonnds paayablee issuue andd recoordingg inteerest expennses.(15%）The AABC Coompanyy soldd $6000000 oof itss 9.5%,12 yyears bondss on AApril 1,20000,a

23、t 106. The ssemi-aannuall inteerest paymeent daates aare Appril 11 and Octobber 1. The effecctive interrest rrate iis appproximmatelyy 8.9%. Thee comppanys fisscal yyear eends DDecembber 311.Requiired：Prepaare joournall entrries tto reccord：(1)Thhe isssue off the bondss on AApril 1，2000(2)Thhe firrs

24、t innteresst payyment on Occtoberr 1,20000(3)Thhe Amoortizaation of prremiumm or ddiscouunt annd intterestt expeenses on Deecembeer 31,2001.7.Staatemennt of Cash Flowss (14%）The nnet inncome of thhe ZY Compaany foor 19999 wass $2600000. Addittionall dataa avaiilablee relaative to acctivitties ffor t

25、hhe yeaar aree giveen bellow：A.Deppreciaation expennses ffor thhe yeaar,$900000；B.Losss on sale of maachineery ussed inn operrationns wass $24000；C.Acccountss receeivablle inccreaseed by $20000；D.Acccountss payaable iincreaased bby $84400；E.Pattent aamortiizatioon forr the year was $148000；F.Amoorti

26、zaation of prremiumm on bbonds payabble foor thee yearr was $46000.RequiiredPrepaare thhe cassh floows frrom opperatiing acctivitties ssectioon of a staatemennt of cash flowss undeer thee indiirect methood.8.Detterminning RRevenuue andd Capiital EExpendditurees (111%）The ccontrooller for XXYZ Coo. A

27、skks youu to rrevieww the Repaiir andd Mainntenannce Exxpensees acccount to deetermiine iff all of thhe chaarges are aapproppriatee. Thee accoount ccontaiins maany trransacctionss totaaling $2155540. AAll off the transsactioons arre connsiderred maateriaal.Requiired：You eexaminne thrree off the tran

28、ssactioons. IIndicaate whhetherr eachh trannsactiion iss propperly chargged too the reqaiir andd mainntenannce acccountt and,if noot,inddicatee why not aand too whicch acccount the ttransaactionn shouuld bee charrged. The tthree transsactioons ass folllows：Item Date Amounnt Deccriptiion1 01/03/000 $

29、100000 Twwo-yeaar serrvice contrract oon offfice eequipmment2 05/18/000 $385500 Seealingg rooff leakks oveer enttire pproducction plantt3 10/20/000 $485500 Puurchasse a ccrane for tthe asssemblly deppartemment答案1. (1)Joournall entrryA chrronoloogicall recoord off trannsactiions,sshowinng forr eachh

30、trannsactiion thhe debbits aand crreditss to bbe enttered in sppecifiic leddger aaccounnts.(2)Gooing cconcerrnAn asssumpttion tthat aa busiiness entitty willl conntinuee in ooperattion iindefiinitelly andd thuss willl carrry outt its existting ccommittmentss.(3)Maatchinng priinciplleThe rrevenuue ea

31、rrned ddruingg an aaccounnting periood is offseet witth thee expeenses incurrred iin genneratiing thhis reevenuee.(4)Woorkingg capiitalCurreent asssets minuss currrent lliabillitiess(5)Reevenuee expeendituureAny eexpenddituree thatt willl beneefit oonly tthe cuurrentt accoountinng perriod.2. 每空空1分，其

32、中两两个debit合计1分(1)(ttwo） (debbit） (debiit） (equual）(2)(aadjustting） (asssign） (end） (priior）(3)(lliquidd） (thaat） (at）3.题一110分，第一小小段6分，第二小小段4分； 题二8分(1)Fiinanciial sttatemeents sshow tthe fiinanciial poositioon of a bussinesss and the rresultts of its ooperattions,preseented in coonformmity wwith ggene

33、raally aacceptted acccountting pprinciiples. Thesse staatemennts arre inttendedd for use bby manny diffferennt deccisionn makeers,foor manny diffferennt purrposess.Tax rreturnns shoow thee compputatiion off taxaable iincomee,legaal conncept by taax lawws andd reguulatioons. IIn manny casses,taax law

34、ws aree simiilar tto gennerallly accceptedd accoountinng priinciplles,buut subbstanttial ddifferrencess do eexist.(2)Auuditorrs do not gguaranntee tthe acccuraccy of finanncial stateementss； theyy exprress oonly ttheir experrt opiinion as too the fairnness oof thee stattementts. Hooweverr,CPA firmss

35、 stakke theeir reeputattions on thhe thooroughhness of thheir aauditss and the ddependdabiliity off theiir auddit reeportss.4.每小题题6分，每小题题包括三小句句，每小句2分。(1)会计计原则不象自自然法则，从从性质上来说说不是等待人人们去发现，而而是我们考虑虑财务报告的的最重要目标标后据此由人人制定的。在在很多方面公公认会计准则则类似于为有有组织的体育育比赛，如足足球或篮球比比赛制定的比比赛规则。(2)会计计师制定了一一些会计程序序，据此将现现金收支分配配于一定期间间，

36、以某种方方式确定出收收益，该收益益代表这个企企业特定期间间的经济成果果。收益概念念应用于现实实生活涉及许许多的抉择和和判断。5.每小题题选对1分(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B6.(1）全全对4分，(2）全对5分，(3）全对6分(1)Deebit： cashh 6360000Crediit： Bondds payyable 6000000Premiium onn bondds payyable 360000(2)Deebit： Inteerest Expennses 228302Premiium onn bondds payy

37、able 198Crediit： Cashh 285000(3)Deebit： Inteerest Expennses 114137Premiium onn bondds payyable 113Crediit： Inteerest payabble 1442507.共6个个调整数据，做做对一个2分，合计数数对2分，计14分。Cash flowss fromm operratingg actiivitiees：Net iincomee $2600000Adjusstmentt for non ccash rrevenuue andd expeenses：Addedd (lesss）： depr

38、reciattion $900000Loss on saale off machhineryy $24000Patennt amoortizaation $148000Amorttizatiion off premmium oon bonnd 。($46000)$1002600Workiing caapitall channges：Accouunts rreceivvable increease ($20000）Accouunts ppayablle inccreasee $84000 $64000Cash flowss fromm operratingg actiivitiees $3690

39、0008.项目11和项目3正确表述各4分，项目2正确表述3分。Item 1：This item is a prepaaid exxpensees andd not propeerly rrecordded. HHalf oof thiis exppensess shouuld bee charrged tto thee repaair annd maiintenaance aaccounnt in the ccurrennt yeaar,hallf of this expennses sshouldd be ddeferrred too nextt yearr.Item 2：This item is prroperlly chaarged the aaccounnt,beccause that is foor reggulatiive reepairss.Item 3：This item is noot prooperlyy charrged,bbecausse thiis exppenditture iis forr incrreasinng thee effiicienccy of produuctionn and shoulld be capittalizeed.