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1、对外经济贸易大学2004年攻读硕士学位研究生入学考试会计综合试题提示：本张试卷分为两部分：英文试题和中文试题。满分150分。第一部分：英文试题（共70分）Mark. I. Multiple choice questions (please circle the best one for your answer) (13 points)1. The statement of cash flows is designed to assist users in assessing each of the following except:A. The ability of a company to
2、remain solvent;B. The major sources of cash receipts during the period;C. The companys profitability;D. The reasons why net cash flows from operating activities differ from net income2. An debit entry of the Allowance for doubtful Accounts represents:A. Money set aside to take care of any bad debts.
3、B. The amount of bad debts incurred in the previous period.C. The amount of bad debts incurred in the current period.D. The amount of bad debts incurred in the current and previous periods.E. None of the above.3. In a decade of steadily rising prices, the inventory method which would produce the lar
4、gest inventory cost on the balance sheet would be:A. FIFO method.B. LIFO method.C. Weighted-Average method.D. Activity method.4. On December 15, 2002, WS company reacquired 2000 shares of its own $5 par stock at a price of $60 per share. In 2003, 500 of the treasury shares are reissued at a price of
5、 $70 per share. The correct one of the following statements is A. WS company recognized a gain of $10 per share on the re-issuance of the 500 treasury stock in 2002;B. WS stockholders equity was increased by $110000 when the treasury stock was acquired; C. The two treasury stock transactions result
6、in an overall reduction in WSs stockholders equity of $85000;D. The treasury purchased was recorded at cost and was shown in WS companys December 31, 2003, balance sheet as an asset.5. Which of the following is true when a business is organized as corporation?A. Stockholders do not have to pay perso
7、nal income taxes on dividends received, because the corporation is subject to income taxes on its earnings;B. Stockholders are liable for the debts of the business only in proportion to their percentage ownership of capital stock;C. Fluctuation in the market value of outstanding shares of capital st
8、ock do not affect the amount of stockholders equity shown in the balance sheet;D. Each of the stockholder has the right to bind the corporation to contracts and make other management decisions.6. Deferred income taxes result from:A. The fact that bond interest is deductible in the computation of tax
9、able income;B. Timing differences;C. The inability of a bankrupt company to pay its income tax liability on schedule;D. The permanent difference between accounting net income and taxable income.7. SP company sold a plant asset that originally cost $60000 for $32000 cash. If SP correctly reports a $5
10、000 gain on this sale, the sale, the accumulated depreciation on the asset at the date of sale must have been:A. $24000 B. $33000 C. $28000 D. some other amount8. TS Department Store uses a perpetual inventory system but adjusts its inventory records at year-end to reflect the results of a complete
11、physical inventory. In the physical inventory taken at the ends of 2002 and 2003, TSs employees failed to count the merchandise in the stores window displays. The cost of this merchandise amounted to $13000 at the end of 2002 and $19000 at the end of 2003. As a result of these errors the cost of goo
12、d sold for 2003 would be:A. Understated $6000;B. Overstated $19000;C. Overstated $6000;D. Understated $13000;E. Some other amount.9. PS company sold marketable securities costing $82000 for $94000 cash. In the companys income statement and statement of cash flows, respectively, this will appear as:A
13、. $94000 gain and $94000 cash receipt;B. $12000 gain and $94000 cash receipt;C. $12000 gain and $80000 cash receipt;D. $82000 sales and $94000 cash receipt.10. The CPA firm auditing MS Drag Store found that owners equity was understated and liabilities were overstated. Which of the following errors
14、could have been the cause?A. Making the adjusting entry for depreciation expense twice;B. Failure to record interest accrued on a note payable;C. Failure to record the earned portion of fees received in advance;D. Failure to make the adjusting entry to record revenue that had been earned but not yet
15、 billed to clients.11. The entry to record depreciation expense:A. Is an application of the closing procedures;B. Is an application of the matching principle;C. Usually includes an offsetting credit either to cash or to accounts payable.;D. None of the above.12. The closing process involves separate entries to close (1) expenses, (2) dividends, (3) revenues, and (4) net income (or loss). The correct sequencing of the entries is:A. (4),(3),(2),(1);B. (1),(3),(2),(4);C. (3),(2),(1),(4);D. (3),(1),(4),(2);13. When there is a change in estimated depreciation:A. Previous depreciation shou
