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1、财务管理财务会计对外经济贸易大学年度考研会计专业英语试题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.TranslatethefollowingstatementsintoChinese(12%)(1)Accountingprinciplesarenotlikephysicallaws;theydonotexistinnature,awaitingdiscoverym
2、an.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.(2)Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpay
3、mentsarespreadoveraperiodoftimeinacertainwaytoderiveine,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theineconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.5.Multiplechoicequestions(choosethebestforyouranswer)(10%)(1)TheCPAfirmauditingXYRecordingService
4、foundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?A.Makingtheadjustmententryfordepreciationexpensestwice;B.Failuretorecoredinterestaccruedonanotepayable;C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledt
5、oclients;D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.(2)Howwillnetinebeaffectedbytheamortizationofadiscountonbondspayable?A.Interestexpenseisincreased,sonetineisdecreased;B.Interestexpenseisdecreased,sonetineisincreased;C.Interestexpenseisincreased,sonetineisincreased;D.Interestexpens
6、eisdecreased,sonetineisdecreased;(3)AstockdividendA.Increasethedebt-to-equityratioofafirm;B.Decreasefutureearningspershare;C.Decreasethesizeofthefirm;D.Increasesharholderswealth;E.Noneoftheabove.(4)Apanyhadsalesinboth1999and2000of$200000.Costofsalesfor1999was$140000.Inputingthecostofsalesfor1999,ani
7、temofinventorypurchasedin1999for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellingin2000for$100,itsnormalsellingprice.Asaresultofthiserror:A.Inefor1999isoverstated;B.Costofsalesfor2000willbeoverstated;C.Inefor2000willbeoverstated;D.Inefor2000willnotbeaffected.E.Noneo
8、ftheabove.(5Usingthedatapresentedbelow,calculatethecostofsalesfortheBCCompanyfor1999.Currentratio3.5Quickratio3.0Currentliabilities121999$600000Inventory121999$500000Inventoryturnover8.0ThecostofsalesfortheBCCompanyfor1999was:A.$;B.$;C.$;D.$;E.Noneofthese.(6)WCompanyputedthefollowingitemsfromitsfina
9、ncialrecordsfor1999:Price-earningratio12Pay-outratio0.6Assetsturnoverratio0.9ThedividendyieldonWsmonstockfor1999is:A.5%B.7.2%C.7.5%D.10.2%(7)thedataaboutAccountsreceivableofNewtonCompanyfor1999asfollows:Accountsreceivable121999$150000Allowanceforuncollectibleaccounts000(credit)Baddebtexpensesforthey
10、ear2000During1999recoveriesonbaddebtspreviouslywrittenoffwerecorrectlyrecordedat$500.Ifthebeginningbalanceintheallowanceforuncollectibleaccountswas$4700,Whatwastheamountofaccountsreceivablewrittenoffasbaddebtsduring1999:A.$1200B.$1800C.$2200D.$2400(8)Whichoneofthefollowingitemswouldlikelyincreaseear
11、ningspershare(EPS)ofacorporation?A.Declarationofastockdividend;B.Declarationofastocksplit;C.Purchasetreasurystock;D.Areductionintheamountofcashdividendspaid;E.Noneofabove;(9)Theprimarypurposeforusinganinventoryflowassumptionisto:A.Parallelthephysicalflowofunitsmerchandise;B.Offsetagainstrevenueanapp
12、ropriatecostofgoodssold;C.Minimizeinetaxes;D.Maximizethereportedamountofnetine.(10)Deltapanysoldaplantassetsthatoriginallyhadcostof$50000for$22000cash.IfDeltapanycorrectlyreportsa$5000gainonthissale.Theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:A.$28000;B.$23000C.$33000;D.$27000;E.
13、Someotheramount6.Bondspayableissueandrecordinginterestexpenses.(15%)TheABCCompanysold$600000ofits9.5%,12yearsbondsonApril1,2000,at106.Thesemi-annualinterestpaymentdatesareApril1andOctober1.Theeffectiveinterestrateisapproximately8.9%.ThepanysfiscalyearendsDecember31.Required:Preparejournalentriestore
14、cord:(1)TheissueofthebondsonApril1,2000(2)ThefirstinterestpaymentonOctober1,2000(3)TheAmortizationofpremiumordiscountandinterestexpensesonDecember31,2001.7.StatementofCashFlows(14%)ThenetineoftheZYCompanyfor1999was$260000.Additionaldataavailablerelativetoactivitiesfortheyeararegivenbelow:A.Depreciat
15、ionexpensesfortheyear,$90000;B.Lossonsaleofmachineryusedinoperationswas$2400;C.Accountsreceivableincreasedby$2000;D.Accountspayableincreasedby$8400;E.Patentamortizationfortheyearwas$14800;F.Amortizationofpremiumonbondspayablefortheyearwas$4600.RequiredPreparethecashflowsfromoperatingactivitiessectio
16、nofastatementofcashflowsundertheindirectmethod.8.DeterminingRevenueandCapitalExpenditures(11%)ThecontrollerforXYZCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling$215540.Allofthetransactionsareconsideredmaterial.Required:Y