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1、对外经济贸易大学2001年考研会计专业英语试题2008-11-19 15:49考研教育网 【大 中 小】【我要纠错】1.Give a brief explanation for the following terms(10%）(1)Journal entry(2)Going concern(3)Matching principle(4)Working capital(5)Revenue expenditure2.Please read the following passage carefully and fill in each of the 11 blanks with a word mo
2、st 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 and2credit entries to one or more accounts. In recording any transaction,the total dollar
3、 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
4、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
5、(18%）(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.Translate the following statements into Chinese (12%）(1)Accounting principles are not like ph
6、ysical 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
7、 shuch as football or basketball.(2)Accounting 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 applie
8、d in the real world involves numerous decisions and judgmenmts.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 t
9、he cause？A.Making the adjustment entry for depreciation expenses twice；B.Failure to recored interest accrued on a note payable；C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；D.Faillure to recored the earned portion of fees received in adv
10、ance.(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,
11、so net income is decreased；(3)A stock dividendA.Increase the debt-to-equity ratio of a firm；B.Decrease future earnings per share；C.Decrease the size of the firm；D.Increase sharholders wealth；E.None of the above.(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $1400
12、00. 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 sal
13、es 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.(5Using the data presented below,calculate the cost of sales for the BC Company for 1999.Current ratio 3.5Quick ratio 3.0Current liabilities 12/31/1999 $600000Inventory 12/3
14、1/1999 $500000Inventory turnover 8.0The cost of sales for the BC Company for 1999 was：A.$1600000；B.$2400000；C.$3200000；D.$6400000；E.None of these.(6)W Company computed the following items from its financial records for 1999：Price-earning ratio 12Pay-out ratio 0.6Assets turnover ratio 0.9The dividend
15、 yield on Ws 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 $150000Allowance for uncollectible accounts 12/31/1999 5000(credit）Bad debt expenses for the year 2000During 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 writ
