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1、 对外经济贸易大学2010年硕士学位研究生入学考试初试试题 考试科目：831会计综合提示：本试卷分为两部分：英文试题和中文试题，满分150分第一部分：英文试题（共70分）1. Give a brief explanation for the following terms(9 points)(1) Treasure stock(2) Comprehensive income(3) Interim reports(4) Discount on bonds payable(5) Carrying value(6) Monetary item2. Translate the following st
2、atements into Chinese(8 points)(1) Some academics feel that studies whose results are used to support the efficient market hypothesis (EMH) are inconclusive. They argue that the inability of the EMH research tools to detect an effect on stock market prices is not the same as proving there has been n
3、o effect. Certainly, most non-academics remain dubious about the EMH point of view. Evidence of this includes the great management uproar over the effect that proposed new accounting standards will have on reported earnings, even when to corporate cash flows will not be affected by changing to the p
4、roposed method.(2) Once an entity has decided on a certain accounting method, it should use the same method for all subsequent events of the same character unless it has a “sound reason” to change methods. The concept is always adhered to in theory, but the practical problem is to decide when a “sou
5、nd reason” for a change exists.3. Multiple choice questionsPlease choose the best one for each of the following questions (13 points)(1) Suppose that a company sells its treasury stocks over the treasury stocks cost. What is the effect of the sale?A. The company has a gain from the saleB. Both the a
6、ssets and equity are increasedC. Assets , net income and owners equity will be unaffectedD. The company has a loss from the saleE. None of the above(2) Which of the following ratios would not be used to measure the extent of a firms debt financing?A. Debt ratioB. Debt to equity ratioC. Times interes
7、t earned ratioD. Long-term debt to total capitalization ratioE. None of the above(3) The amount incurred in the debit side of the Allowance for Doubtful Accounts represents:A. Money set aside to take care of any bad debtsB. The amount of bad debts incurred in the previous periodC. The amount written
8、 off as bad debts in the current periodD. The amount of bad debts incurred in the current and previous periodsE. None of the above(4) In a decade of steadily falling prices, the inventory method which produce the lowest income tax expenses for current period would be:A. FIFO methodB. LIFO methodC. W
9、eight-Average methodD. Activity methodE. None of the above(5) The KB Company sold equipment that originally had cost $ 61000 for $33400 cash. If KB Company correctly Debit Accumulated Depreciation of $29000 on the equipment sale, the gain (or loss) on the equipment sale would be:A. $14000B. $31000C.
10、 $1400D. Some other amount(6) At the end of 2009, MN Company sold “Securities of available for sale” for $93000 cash, the Securities had original cost of $78000, and carrying value of $82000. In the companys income statement and statement of cash flows for 2009, respectively, this will appear as:A.
11、$82000 gain and $93000 cash receiptB. $15000 gain and $93000 cash receiptC. $11000 gain and $93000 cash receiptD. $15000 gain and $82000 cash receiptE. None of the above(7) The term “retained earnings” means:A. Money set aside for dividendsB. The earnings cumulated for dividendsC. The company has en
12、ough cash for distribution to shareholdersD. None of the above(8) If a company is profitable and is effectively using leverage, which one of the following ratios is likely to be the largest?A. Return on total assetsB. Return on operating assets C. Return on common equityD. Return on total stockholde
13、rs equityE. None of the above(9) The data of ABC Company are present below:Current ratio3.2Quick ratio3.3Current liabilities(December31,2009)$600000Average accounts receivable(during 2009)$421000The average collection period of accounts receivable32The amount of sales on account for ABC Company duri
14、ng 2009 was:A. $13472000 B.$4783021 C.$15205310 D.$4802031 E. Some other amount(10) 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.（1）（3）（2）（4）B. （4）（3）（2）（1）C.（3）（2）（1）(4)D. (3) (
15、1) (4) (2)E. (1) (2)（4）（3）（11）On October 1, NP Company borrows $200000 from National Bank, signing a 6-month note payable for that amount, interest to be computed at the rate of 6% annum. Which of the following statements is correct?A. The maturity value of this note is $200000B. NPs liability for this loan at October1 is $204000C. NPs liability for this loan at November30 is $202000D. At December31, NP will have a liability for accrue interest payable in the amount of $8000 E. None of the above is correct(12) If a company declared and distributed stock dividend, which of the following
