外經(jīng)貿(mào)2001會(huì)計(jì)學(xué)專業(yè)真題_跨考網(wǎng)

對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)

2001年攻讀碩士學(xué)位研究生入學(xué)考試

《會(huì)計(jì)學(xué)專業(yè)》試題

　　1、 Give a brief explanation for the following terms(10%)

　　(1) Journal entry

　　(2) Going concern

　　(3) Matching principle

　　(4) Working capital

　　(5) Revenue expenditure

　　2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%)

　　(1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____) types of entries: 1: (_____) entries to one or more accounts and 2: credit entries to one or more accounts. In recording any transaction, the total dollar amount of the (______) entries must (_____) the total dollar amount of credit entries.

　　(2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an (_____) entries are needed to (_____) to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____) of each accounting period but (_____) to preparing the financial statements.

　　(3) Marketable securities are highly (_____) investments, primarily in share stocks and bounds, (____) can be sold (_____) quoted market prices in organized securities exchanges.

　　3. Translate the following Chinese statements into English (18%)

　　(1) 財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。這些報(bào)表是為許多不同的決策者，許多不同的目的而提供的。

　　納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。

　　(2) 審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專家意見。然而注冊(cè)會(huì)計(jì)師事務(wù)所的聲譽(yù)來(lái)自于他們對(duì)審計(jì)工作的一絲不茍和審計(jì)報(bào)告的可靠性。

　　4. Translate the following statements into Chinese (12%)

　　(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.

　　(2) Accountants have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.

　　5. Multiple choice questions (choose the best for your answer) (10%)

　　(1) The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause?

　　A. Making the adjustment entry for depreciation expenses twice;

　　B. Failure to recorded interest accrued on a note payable;

　　C. Failure to make the adjusting entry to recorded revenue which had been earned but not yet billed to clients;

　　D. Failure to record the earned portion of fees received in advance.

　　(2) How will net income be affected by the amortization of a discount on bonds payable?

　　A. Interest expense is increased, so net income is decreased;

　　B. Interest expense is decreased, so net income is increased;

　　C. Interest expense is increased, so net income is increased;

　　D. Interest expense is decreased, so net income is decreased;

　　(3) A stock dividend

　　A. Increase the debt-to-equity ratio of a firm;

　　B. Decrease future earnings per share;

　　C. Decrease the size of the firm;

　　D. Increase sharholder’s wealth;

　　E. None of the above.

　　(4) A company had sales in both 1999 and 2000 of $200 000. Cost of sales for 1999 was $140 000. In computing the cost of sales for 1999, an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100, its normal selling price. As a result of this error:

　　A. Income for 1999 is overstated;

　　B. Cost of sales for 2000 will be overstated;

　　C. Income for 2000 will be overstated;

　　D. Income for 2000 will not be affected.

　　E. None of the above.

　　(5)Using the data presented below, calculate the cost of sales for the BC Company for 1999.

　　Current ratio3.5

　　Quick ratio3.0

　　Current liabilities 12/31/1999$600 000

　　Inventory 12/31/1999$500 000

　　Inventory turnover8.0

　　The cost of sales for the BC Company for 1999 was:

　　A. $1 600 000;

　　B. $2 400 000;

　　C. $3 200 000;

　　D. $6 400 000;

　　E. None of these.

　　(6) W Company computed the following items from its financial records for 1999:

　　Price-earning ratio 12

　　Pay-out ratio 0.6

　　Assets turnover ratio 0.9

　　The dividend yield on W’s common stock for 1999 is:

　　A. 5% B. 7.2% C. 7.5% D. 10.2%

　　(7) The data about Accounts receivable of Newton Company for 1999 as follows:

　　Accounts receivable 12/31/1999 $150000

　　Allowance for uncollectible accounts 12/31/1999 5000(credit)

　　Bad debt expenses for the year 2000

　　During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700, What was the amount of accounts receivable written off as bad debts during 1999:

　　A. $1200 B. $1800 C. $2200 D. $2400

　　(8) Which one of the following items would likely increase earnings per share (EPS) of a corporation?

　　A. Declaration of a stock dividend;

　　B. Declaration of a stock split;

　　C. Purchase treasury stock;

　　D. A reduction in the amount of cash dividends paid;

　　E. None of above;

　　(9) The primary purpose for using an inventory flow assumption is to:

　　A. Parallel the physical flow of units merchandise;

　　B. Offset against revenue an appropriate cost of goods sold;

　　C. Minimize income taxes;

　　D. Maximize the reported amount of net income.

　　(10) Delta company sold a plant assets that originally had cost of $50 000 for $22 000 cash. If Delta Company correctly reports a $5 000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been:

　　A. $28000; B. $23000 C. $33000; D. $27000;

　　E. Some other amount

　　6. Bonds payable issue and recording interest expenses.(15%)

　　The ABC Company sold $600000 of its 9.5%, 12 years bonds on April 1, 2000, at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company’s fiscal year ends December 31.

　　Required:

　　Prepare journal entries to record:

　　(1) The issue of the bonds on April 1, 2000

　　(2) The first interest payment on October 1, 2000

　　(3) The Amortization of premium or discount and interest expenses on December 31, 2001.

　　7. Statement of Cash Flows (14%)

　　The net income of the ZY Company for 1999 was $260 000. Additional data available relative to activities for the year are given below:

　　A. Depreciation expenses for the year, $90 000;

　　B. Loss on sale of machinery used in operations was $2 400;

　　C. Accounts receivable increased by $2 000;

　　D. Accounts payable increased by $8 400;

　　E. Patent amortization for the year was $14 800;

　　F. Amortization of premium on bonds payable for the year was $4600.

　　Required

　　Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.

　　8. Determining Revenue and Capital Expenditures (11%)

　　The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.

　　Required:

　　You examine three of the transactions. Indicate whether each transaction is properly charged to the repair and maintenance account and, if not, indicate why not and to which account the transaction should be charged. The three transactions as follows:

　　Item Date Amount Description

　　101/03/0010 000Two-year service contract on office equipment

　　205/18/0038 500Sealing roof leaks over entire production plant

　　310/20/0048 500Purchase a crane for the assembly department to speed up production

　　2001 中文部分

　　一 名詞解釋

　　1 完全成本法

　　2 損益平衡點(diǎn)

　　3會(huì)計(jì)主體假設(shè)

　　4 穩(wěn)健性原則

　　5貨幣的時(shí)間價(jià)值

　　6現(xiàn)金等價(jià)物

　　二、填空題

　　1 凈資產(chǎn)收益率是指_______與_________之間的比率，衡量企業(yè)____________________的能力。

　　2 中國(guó)最新修訂的《會(huì)計(jì)法》的實(shí)施時(shí)間是______年___月__日

　　3 關(guān)聯(lián)方是指________________________________

　　4 上市公司的每股收益是指_________與_________的比率

　　5 企業(yè)要向股東分派現(xiàn)金股利時(shí)，除了其可供分配的利潤(rùn)規(guī)模足夠大以外，企業(yè)還要有足夠_____________________的能力。

　　三，問(wèn)答題

　　1、最近，我國(guó)某著名企業(yè)家說(shuō)了這樣一句話：企業(yè)資不抵債不一定破產(chǎn)清算，企業(yè)沒(méi)有足夠的現(xiàn)金流量就一定會(huì)破產(chǎn)清算。請(qǐng)從企業(yè)資不抵債的含義，資不抵債的可能原因，沒(méi)有現(xiàn)金流量對(duì)企業(yè)的經(jīng)營(yíng)活動(dòng)的影響等方面對(duì)上述說(shuō)法進(jìn)行評(píng)論。

　　2.如何進(jìn)行多種產(chǎn)品的本量利分析?品種結(jié)構(gòu)發(fā)生變化對(duì)多種產(chǎn)品的本量利分析有何影響?請(qǐng)自行設(shè)計(jì)例題通過(guò)計(jì)算說(shuō)明(用兩種產(chǎn)品來(lái)說(shuō)明)。

　　3 請(qǐng)說(shuō)明歷史成本原則，客觀性原則的基本含義及其對(duì)報(bào)表使用者認(rèn)識(shí)財(cái)務(wù)信息的影響。

　　四 綜合題

　　不論是財(cái)務(wù)管理，還是成本會(huì)計(jì)，管理會(huì)計(jì)，均將預(yù)算控制作為重要的管理手段，請(qǐng)回答：

　　1 預(yù)算控制的主要內(nèi)容。

　　2 成本會(huì)計(jì)的哪些方面體現(xiàn)了預(yù)算控制的思想?

　　3 靜態(tài)預(yù)算的主要特點(diǎn)有哪些?

　　4 為什么說(shuō)彈性預(yù)算是一種比較好的預(yù)算管理方法?

　　5 除了彈性預(yù)算以外，還有哪些較先進(jìn)的預(yù)算管理辦法?其含義如何?

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