《（国际贸易）对外经济贸易大学》由会员分享，可在线阅读，更多相关《（国际贸易）对外经济贸易大学（11页珍藏版）》请在金锄头文库上搜索。
1、对外经贸大学831会计学考研辅导班010-51627570 对外经贸考研辅导绝对的NO.1 对外经济贸易大学2002年攻读硕士学位研究生入学考试会计学专业试题1. Give a brief explanation for the following terms (10%)(1) A balance sheet (2) A statement of cash flows (3) An income statement (4) Accounting entity(business entity)(5) Assets 2. Translate the following Chinese statem
2、ents into English (18%)(1) 企业的每一笔交易，不论如何简单还是怎么复杂，都能表现为对会计方程式的影响。总资产数额的任何增加必然伴随着方程式另一边的等额增加，即伴随着负债的增加或者是业主权益的增加：总资产的任何减少必然伴随着负债或者业主权益的相应减少。(2) 股东权益的报酬率可能高于或（可能）低于总资产报酬率，这依赖于公司资产的融资方式及其非经营性收入和费用的数额。遭受净损失的公司提供给其股东的是负的股东权益报酬率。3. Translate the following statements into Chinese (12%)(1) Change in accounti
3、ng Principle -Results from adoption of a generally accepted accounting principle different from a generally accepted accounting principle previously used for reporting purposes. A characteristic of a change in accounting principle is that the change is form one generally accepted that has been used
4、previously to another that is also generally accepted accounting principle.(2)Unusual Nature -The underling event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taki
5、ng into accounting the environment in which the entity operates.4. Please read the following passage carefully and fill in each of the 12 blanks with a word most appropriate to the content (12%)(1)The record used to keep ( )of the increases and decreases ( )a single balance sheet items is termed a (
6、 )account, or simply account. The entire group of account is kept ( ) in an accounting record called a ( ).(2)The ( ) is a chronological record of business transactions. The information recorded about each transaction includes the ( ) of the transaction, the ( )and the ( )changes in specific ledger
7、accounts, and brief ( )of the transaction. At convenient intervals, the debit and credit amounts recorded in the ( ) are ( )to the account in the ledger.5. Multiple choice questions (choose the best for your answer) 10%(1)The CPA firm auditing XY Company founded that retained earnings was overstated
8、 and liabilities were understated. Which of the following errors could have been the cause ?A. Making the adjusting entry for depreciation expenses twice;B. Failure to record interest accrued on a note payable;C. Failure to make the adjusting entry to record revenue which had been earned but not yet
9、 billed to clients.D. Failure to record the earned portion of fees received in advance.(2)The amortization of a premium on bonds payable:A. Increases interest expenses B. Increases periodic cash payments to bondholdersC. Decreases interest expensesD. Decreases periodic cash payments to bondholders(3
10、) Dividends become a liability of a corporation:A. On the date of record B. On the date the board of directors declares the dividends C. On the date that the payment is to makeD. When cumulative preferred stock dividends are in arrearsE. None of the above (4) A Company had sales in both year 2000 an
11、d 2001 of 200 000. Cost of sales for year 2000 was 140 000.In computing the cost of sales for the year 2000, an item of inventory purchased in 2000 for 50 was incorrectly written down to current replacement cost of 55.The item is currently selling in the year 2001 for 100,its normal selling price, A
12、s a results of this error:A. Income for 2000 is overstated B. cost of sales for 2001 will be overstatedC. Income for 2001 will be overstatedD. Income for 2001 will not be affected E. None of the above(5) Shown below are some key figures form the balance sheets of ABC company at the end of year 1 and
13、 year 2Dec. year 1 Dec. year 2Total assets (40% are current )3000 000 2500 000Current liabilities 480 000 500 000Bonds payable(long-term)1320 000900 000Common stock, 10 par 500 000500 000Retained earnings 700 000600 000Total liabilities and stockholders equity 3 000 0002 500 000Dividends of 62500 we
14、re declared and paid in year 2Refer to the above data, the earnings per share of ABC Company for the year 2 is A 2B 3.25C 1.25D 0.75E None of the above(6) W company computed the following items form its financial records for the year 2001:Price-earning ratio 12Pay-out ratio 0.6Assets turnover ratio
15、0.9The dividend yield on w companys common stock for the year 2001 is A 5% B 7.2% C 7.5% D 10.2%(7) The times interest earned ratio is computed by dividing:A. Operating income before interest and income taxes annual interest expenses B.Net income by annual interest expensesC. Carrying value of bonds by cash interest payments D. Earnings per share by the prime rate of interest (8) Which one of the following items would likely increase earnings per share (EPS) of a corporation?A. declaration of a stock dividendB. declaration of
