外經(jīng)貿(mào)05會(huì)計(jì)綜合真題詳解_跨考網(wǎng)

復(fù)習(xí)緊張，焦頭爛額？逆風(fēng)輕襲，來跨考秋季集訓(xùn)營(yíng)，幫你尋方法，定方案！ 了解一下>>

　　對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)2005年攻讀碩士學(xué)位研究生入學(xué)考試

　　431 會(huì)計(jì)學(xué)綜合試題

　　提示：本張?jiān)嚲矸譃閮刹糠郑河⑽脑囶}和中文試題。滿分150分。

　　第一部分：英文試題(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 value.

　　2· True 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 owners’equity and is recorded 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 receivable increases a company cash as well as net income.

　　3. Translate the following statements into Chinese.(8 points)

　　(1)Input-oriented principles are broad rules that guide the accounting function.Input-oriented principles Can be divided into two general classifications：General underlying rules of operation and constraining principles.As 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 operational.It also applies to those who use financial statements.Comparability，viewed here from the user’s 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.

　　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 sold

　　B. Sales discount, and less sales returns and allowances;

　　C. Purchases returns，and purchase discounts;

　　D. Sales discount and purchases 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 debts.

　　B. The amount of bad debts incurred in the previous period.

　　C. The amount written off as bad debts in the current period.

　　D. The amount of bad debts incurred in the current and previous periods.

　　E.None 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;

　　D.Checks received from customer.

　　(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 method.

　　B. LIFO method.

　　C. Weighted—Average method.

　　D. Activity method.

　　E. None of the above.

　　(5)The XY Company sold equipment that originally had cost $51000 for $22000 cash.If 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 paid—in capital means：

　　A. All assets other than retained earnings;

　　B. Legal capital 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 operating 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 error.

　　What are the effects of this mistake?。

　　A. Assets，liabilities and owners’equity will be understated;

　　B. Assets and liabilities will be understated;

　　C. Assets，net income andowners’equity will be unaffected;

　　D. Assets，net income and owners’equity will be understated, and liabilities will be overstated.

　　(9)The data of ABC Company are present below：

　　Current ratio3.5

　　Quick ratio3.0

　　Current liabilities (December 31,2004)$600000

　　Inventory (December 31,2003)$500000

　　Inventory turnover8

　　The cost of goods sold of ABC company for 2004 was：

　　A.$1800000

　　B.$2400000

　　C.$3200000

　　D.$6400000

　　E.Some 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% annum.Which of the following statements is correct.?

　　A.The maturity value of this note is$200000;

　　B.NP’s liability for this loan at October l is$209000;

　　C.NP’s liability for this loan at November 30 is$203000;

　　D.At December 31，NP will have a liability for accrue interest payable in the amount of $8000;

　　E.None of the above is correct.

　　(11)XY corporation’s return on common stockholders’equity is currently 14%.If XY issues 10%bonds payable，this action will：

　　A. Decrease the return on common stockholders’equity in all circumstances：

　　B. Decrease the return on common stockholders’equity if the proceeds from bonds issued are invested to cam any rate less than 14%;

　　C. Increase the return on common stockholders’equity in a11 circumstances：

　　D. Increase the return oil common stockholders’equity if the proceeds from bonds issued are invested to earn any rate greater than 10%：

　　(12) Assume that the company’s net sales are increasing faster than the rate of inflation，and that the company’s gross profit rate is falling.The most likely explanation is：

　　A. The company’s cost of purchasing is falling;

　　B. Operating expenses are rising;

　　C. Demand for the company’s products is very strong;

　　D. The company has achieved an increase in sales volume by reducing its sales prices.

　　5. 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 an 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 accounting period.

　　6. Translate the following statements from Chinese into English.(14 points)

　　(1)現(xiàn)行的利息率水平不是影響債券市場(chǎng)價(jià)格的唯一因素，債券到期日剩余時(shí)間的長(zhǎng)短也是債券價(jià)格的主要因素。隨著債券到期日的臨近，其市場(chǎng)價(jià)格逐漸接近其到期值，因?yàn)槠髽I(yè)在到期日將按到期值贖兌債券。

　　(2)無形資產(chǎn)這個(gè)術(shù)語是用來描述那些在企業(yè)經(jīng)營(yíng)活動(dòng)中使用的、但沒用實(shí)物形態(tài)的非流動(dòng)性資產(chǎn)。有些項(xiàng)目如應(yīng)收賬款和預(yù)付費(fèi)用等，盡管也缺乏實(shí)物形態(tài)但不屬于無形資產(chǎn)的內(nèi)容。

　　7. Statement of cash flows(12points)

　　The cash flows of XY Company for the fiscal year ended December 3l，2004 are summarized below：

　　Cash Receipts：

　　Cash collected from customers

　　Proceeds from sales of plant and equipment

　　Proceeds from short-term borrowing

　　Proceeds from issuing capital stock

　　Interest and dividends received

　　$ 2800000

　　80000

　　120000

　　30000

　　10000

　　Cash Payments：

　　Cash paid to suppliers and employees

　　Purchases of plant and equipment

　　Repayment of' amounts borrowed

　　Interest paid

　　Dividends paid

　　$ 2900000

　　25000

　　40000

　　50000

　　5000

　　Balances of cash and cash Equivalents：

　　Beginning of the year

　　End of the year

　　$ 1 5000

　　35000

　　Requirement：

　　Use the above information determining the followings for XY Company：

　　(1)Cash flows from Operating activities;

　　(2)Cash flows from Financing Activities;

　　(3)Cash flows from investing activities.

　　8. 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 shares of 6%，$100 par value，convertible preferred stock outstanding throughout the year.Each share of preferred stock is convertible into two shares of common stock.

　　Requirement：

　　Compute the following for year 2004：

　　(1)Basic earnings per share;

　　(2)The number of shares to be used in computing diluted earnings per share.

　　第二部分：中文試題(共80分)

　　一、解釋下列名詞或術(shù)語(每小題2分，共10分)

　　1. 資產(chǎn)負(fù)債率

　　2. 利潤(rùn)中心

　　3. 盈虧平衡點(diǎn)

　　4. 凈資產(chǎn)

　　5. 資本成本

　　二、填空題(每空1分，共l0分)

　　1. 評(píng)價(jià)長(zhǎng)期投資項(xiàng)目常用的三個(gè)指標(biāo)是：___________、和___________。

　　2. 企業(yè)財(cái)務(wù)會(huì)計(jì)的基本假設(shè)是：___________、___________、和___________。

　　3. 利潤(rùn)表的編制格式通常有___________式和___________式。

　　4. 營(yíng)運(yùn)資本是指___________。

　　三、問答題(每題l0分，共30分)

　　1. 請(qǐng)說明權(quán)責(zé)發(fā)生制(應(yīng)計(jì)制)原則、重大性(重要性)原則的基本含義。

　　2. 請(qǐng)說明完全成本法(吸收成本法)和變動(dòng)成本法的含義和基本區(qū)別。

　　3. 你是如何認(rèn)識(shí)財(cái)務(wù)管理的職能和財(cái)務(wù)管理的目標(biāo)的?

　　四、綜合分析題(共30分)

　　企業(yè)的利潤(rùn)表，可以被稱之為企業(yè)財(cái)務(wù)形象的“面子”。正是這種“面子”的原因，利潤(rùn)表是企業(yè)財(cái)務(wù)造假的“重災(zāi)區(qū)”。請(qǐng)回答下列問題：

　　1. 如何理解利潤(rùn)的質(zhì)量?

　　2. 怎樣進(jìn)行利潤(rùn)的質(zhì)量分析?

　　3. 企業(yè)操縱利潤(rùn)的主要手段有哪些?

　　4. 企業(yè)利潤(rùn)質(zhì)量惡化的主要表現(xiàn)有哪些?

　　參考答案

　　對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)2005年攻讀碩士學(xué)位研究生入學(xué)考試

　　431 會(huì)計(jì)學(xué)綜合試題

　　提示：本張?jiān)嚲矸譃閮刹糠郑河⑽脑囶}和中文試題。滿分150分。

　　第一部分：英文試題(共70分)

　　l. Give a brief explanation for the following terms(9 points)

　　(1)Accrued expenses: Incurred at the end of 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 28—January 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 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: One keeping continual track of additions or deletions in materials, work in process, and cost of goods sold on a day-to-day basis. Physical inventory counts are usually taken at least once a year in order to check on a day-to-day basis rather than being determined periodically.

　　(5)Chart of accounts: A list of ledger account names and numbers arranged in the order in which they customarily appear in the financial statements. The chart serves as a useful source for locating a given account within the ledger. The numbering system for the chart of accounts must leave room for new accounts. A range of numbers is assigned to each financial statement category. For example, asset accounts may be assigned the numbers 1—100 and liabilities assigned 101—200.

　　(6)Book value: The value of an asset as recorded in the books of account of an organization. This is normally the historical cost of the asset reduced by amounts written off for depreciation. If the asset has ever been revalued, the book value will be the amount of the revaluation less amounts subsequently written off for depreciation. Except at the time of purchase of the asset, the book value will rarely be the same as the market value of the asset.

　　2· True 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.(F)

　　(2)Revenue increases owners’ equity and is recorded by a credit.(T)

　　(3)The gross profit rate is equal to net sales expressed as a percentage of average assets.(F)

　　(4)The return equity may be either higher or lower than the return on assets.(T)

　　(5)Equipment which is maintained in “as good as new” condition need not be depreciated.(F)

　　(6)Collection of an account receivable increases a company cash as well as net income.(F)

　　3. Translate the following statements into Chinese.(8 points)

　　(1)Input-oriented principles are broad rules that guide the accounting function.Input-oriented principles can be divided into two general classifications：General underlying rules of operation and constraining principles.As their names imply, the former are general in nature while the latter are geared to certain specific types of situations.

　　記錄導(dǎo)向原則是指導(dǎo)會(huì)計(jì)實(shí)務(wù)的一條基本原則，記錄導(dǎo)向原則可以分為兩大類：經(jīng)營(yíng)的一般潛在原則和約束原則。顧名思義，前者在實(shí)質(zhì)上是普遍性的原則而后者只適用于特定的情況。

　　(2)Comparability has often been described as accounting for like events in a similar manner，but this definition is too simplistic to be operational.It also applies to those who use financial statements.Comparability，viewed here from the user’s 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.

　　可比性通常被描述為以相同方法記錄相同的會(huì)計(jì)事項(xiàng)。但是這個(gè)定義過分籠統(tǒng)，操作起來很困難?？杀刃砸脖粫?huì)計(jì)報(bào)表使用者所使用?？杀刃裕瑥氖褂谜叩慕嵌葋砜?，是指在公司評(píng)價(jià)財(cái)務(wù)狀況、經(jīng)營(yíng)成果或預(yù)測(cè)收益、現(xiàn)金流量時(shí)，財(cái)務(wù)報(bào)表反映的會(huì)計(jì)信息所應(yīng)當(dāng)具有的可靠程度。

　　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： B

　　A. Cost of goods sold

　　B. Sales discount, and less sales returns and allowances;

　　C. Purchases returns，and purchase discounts,

　　D. Sales discount and purchases returns,

　　E. None of the above.

　　(2)The amount incurred in debit side of the Allowance for Doubtful Accounts represents：C

　　A . Money set aside to take care of any bad debts.

　　B. The amount of bad debts incurred in the previous period.

　　C. The amount written off as bad debts in the current period.

　　D. The amount of bad debts incurred in the current and previous periods.

　　E.None of the above.

　　(3)Which of the following should not included as part of cash on the balance sheet? C

　　A. The amount of petty cash at year-end;

　　B. Deposits in transit at year-end;

　　C. Outstanding checks at year-end;

　　D.Checks received from customer.

　　(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：B

　　A. FIFO method.

　　B. LIFO method.

　　C. Weighted—Average method.

　　D. Activity method.

　　E. None of the above.

　　(5)The XY Company sold equipment that originally had cost $51000 for $22000 cash.If 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：C

　　A. $23000;

　　B. $28000;

　　C. $24000;

　　D. Some other amount.

　　(6)The term paid-in capital means：C

　　A. All assets other than retained earnings;

　　B. Legal capital plus retained earnings;

　　C. Total stockholders’ 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? D

　　A. Return on total assets;

　　B. Return on operating 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 error.

　　What are the effects of this mistake?。B

　　A. Assets，liabilities and owners’ equity will be understated;

　　B. Assets and liabilities will be understated;

　　C. Assets，net income and owners’ equity will be unaffected;

　　D. Assets，net income and owners’ equity will be understated, and liabilities will be overstated.

　　(9)The data of ABC Company are present below：

　　Current ratio3.5

　　Quick ratio3.0

　　Current liabilities (December 31,2004)$600000

　　Inventory (December 31,2003)$500000

　　Inventory turnover8

　　The cost of goods sold of ABC company for 2004 was：C

　　A.$1800000

　　B.$2400000

　　C.$3200000

　　D.$6400000

　　E.Some 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% annum.Which of the following statements is correct.? C

　　A.The maturity value of this note is$200000;

　　B.NP’s liability for this loan at October l is$209000;

　　C.NP’s liability for this loan at November 30 is$203000;

　　D.At December 31，NP will have a liability for accrue interest payable in the amount of $8000;

　　E.None of the above is correct.

　　(11)XY corporation’s return on common stockholders’ equity is currently 14%. If XY issues 10% bonds payable，this action will：D

　　A. Decrease the return on common stockholders’ equity in all circumstances：

　　B. Decrease the return on common stockholders’ equity if the proceeds from bonds issued are invested to cam any rate less than 14%;

　　C. Increase the return on common stockholders’ equity in a11 circumstances：

　　D. Increase the return on common stockholders’ equity if the proceeds from bonds issued are invested to earn any rate greater than 10%.

　　(12) Assume that the company’s net sales are increasing faster than the rate of inflation，and that the company’s gross profit rate is falling.The most likely explanation is：D

　　A. The company’s cost of purchasing is falling;

　　B. Operating expenses are rising;

　　C. Demand for the company’s products is very strong;

　　D. The company has achieved an increase in sales volume by reducing its sales prices.

　　5. 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 an 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 accounting period.

　　6. Translate the following statements from Chinese into English.(14 points)

　　(1)現(xiàn)行的利息率水平不是影響債券市場(chǎng)價(jià)格的唯一因素，債券到期日剩余時(shí)間的長(zhǎng)短也是債券價(jià)格的主要因素。隨著債券到期日的臨近，其市場(chǎng)價(jià)格逐漸接近其到期值，因?yàn)槠髽I(yè)在到期日將按到期值贖兌債券。

　　The current interest rate level is not the only factor of influencing the bond market price. Bond surplus size of time is also a main factor of it. With the closing on of the date due of bond, its market price is edging closer to its expiring value, because enterprises will redeem according to the expiring value on the date due.

　　(2)無形資產(chǎn)這個(gè)術(shù)語是用來描述那些在企業(yè)經(jīng)營(yíng)活動(dòng)中使用的、但沒用實(shí)物形態(tài)的非流動(dòng)性資產(chǎn)。有些項(xiàng)目如應(yīng)收賬款和預(yù)付費(fèi)用等，盡管也缺乏實(shí)物形態(tài)但不屬于無形資產(chǎn)的內(nèi)容。

　　Intangible assets are used to describe those in the non-mobility assets that are used in the business activities but not in the form of material object. Some terms like accounts receivables and accounts prepaid though also lacking the form of material object does not belong to intangible assets.

　　7. Statement of cash flows(12points)

　　The cash flows of XY Company for the fiscal year ended December 3l，2004 are summarized below：

　　Cash Receipts：

　　Cash collected from customers

　　Proceeds from sales of plant and equipment

　　Proceeds from short-term borrowing

　　Proceeds from issuing capital stock

　　Interest and dividends received$ 2800000

　　80000

　　120000

　　30000

　　10000

　　Cash Payments：

　　Cash paid to suppliers and employees

　　Purchases of plant and equipment

　　Repayment of' amounts borrowed

　　Interest paid

　　Dividends paid

　　$ 2900000

　　25000

　　40000

　　50000

　　5000

　　Balances of cash and cash Equivalents：

　　Beginning of the year

　　End of the year

　　$ 1 5000

　　35000

　　Requirement：

　　Use the above information determining the followings for XY Company：

　　(1)Cash flows from operating activities;

　　(2)Cash flows from financing Activities;

　　(3)Cash flows from investing activities.

　　(1) Cash flows from operating activities:

　　Cash Receipts

　　From Customers $80000

　　From Interests and Dividends Received 0 $80000

　　Cash Payments

　　To Suppliers and employees $25000

　　For Interest Payments $5000 $30000

　　Net Cash Flows from Operating Received $50000

　　(2) Cash flows from Financing Activities:

　　Proceeds from short-term borrowing $30000

　　Proceeds from issuing capital stock $10000

　　Repayment of' amounts borrowed $(50000)

　　Net Cash Flow from Financing Activities $(10000)

　　(3)Cash flows from investing activities:

　　Purchase of plant and equipment $(40000)

　　Sale of plant and equipment $120000

　　Net Cash Flows from Investing Activities $80000

　　8. EPS(4 points)

　　SP Company had net income of$1,712,500 in 2004.The company had 250,000 shares of $5 par value common stock and 25,000 shares of 6%，$100 par value，convertible preferred stock outstanding throughout the year.Each share of preferred stock is convertible into two shares of common stock.

　　Requirement：

　　Compute the following for year 2004：

　　(1)Basic earnings per share;

　　(2)The number of shares to be used in computing diluted earnings per share.

　　(1) Basic earnings per share= =6.25

　　(2) The number of shares to be used in computing diluted earnings per share

　　=

　　第二部分：中文試題(共80分)

　　一、解釋下列名詞或術(shù)語(每小題2分，共10分)

　　1. 資產(chǎn)負(fù)債率：又稱為舉債經(jīng)營(yíng)比率，是指企業(yè)的負(fù)債總額與資產(chǎn)總額之間的比率。資產(chǎn)負(fù)債率是綜合反映企業(yè)償債能力，尤其是反映企業(yè)長(zhǎng)期償債能力的重要指標(biāo)，其計(jì)算公式為：。資產(chǎn)負(fù)債表指標(biāo)既可用于衡量企業(yè)利用債權(quán)人資金進(jìn)行經(jīng)營(yíng)活動(dòng)的能力，也可反映債券人發(fā)放貸款的安全程度。(湯明旺8.17補(bǔ)充)

　　資產(chǎn)負(fù)債率有以下三方面的含義：(1)從債權(quán)人的立場(chǎng)來看，他們最關(guān)心的是貸給企業(yè)的款項(xiàng)