外經(jīng)貿(mào)2002會(huì)計(jì)學(xué)專業(yè)真題_跨考網(wǎng)

　　對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)

　　2002年攻讀碩士學(xué)位研究生入學(xué)考試

　　《會(huì)計(jì)學(xué)專業(yè)》試題

　　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 statements into English (18%)

　　(1) 企業(yè)的每一筆交易，不論如何簡(jiǎn)單還是怎么復(fù)雜，都能表現(xiàn)為對(duì)會(huì)計(jì)方程式的影響。總資產(chǎn)數(shù)額的任何增加必然伴隨著方程式另一邊的等額增加，即伴隨著負(fù)債的增加或者是業(yè)主權(quán)益的增加：總資產(chǎn)的任何減少必然伴隨著負(fù)債或者業(yè)主權(quán)益的相應(yīng)減少。

　　(2) 股東權(quán)益的報(bào)酬率可能高于或(可能)低于總資產(chǎn)報(bào)酬率，這依賴于公司資產(chǎn)的融資方式及其非經(jīng)營(yíng)性收入和費(fèi)用的數(shù)額。遭受凈損失的公司提供給其股東的是負(fù)的股東權(quán)益報(bào)酬率。

　　3. Translate the following statements into Chinese (12%)

　　(1) Change in accounting 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 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, taking 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 ( )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 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 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 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 bondholders

　　C. Decreases interest expenses

　　D. Decreases periodic cash payments to bondholders

　　(3) 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 make

　　D. When cumulative preferred stock dividends are in arrears

　　E. None of the above

　　(4) A Company had sales in both year 2000 and 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, As a results of this error:

　　A. Income for 2000 is overstated

　　B. cost of sales for 2001 will be overstated

　　C. Income for 2001 will be overstated

　　D. 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 year 2

　　Dec. year 1 Dec. year 2

　　Total assets (40% are current )$3000 000 $2500 000

　　Current liabilities 480 000 500 000

　　Bonds payable(long-term)1320 000900 000

　　Common stock, $10 par 500 000500 000

　　Retained earnings 700 000600 000

　　Total liabilities and stockholders’ equity 3 000 0002 500 000

　　Dividends of 62500 were declared and paid in year 2

　　Refer to the above data, the earnings per share of ABC Company for the year 2 is

　　A 2

　　B 3.25

　　C 1.25

　　D 0.75

　　E None of the above

　　(6) W company computed the following items form its financial records for the year 2001:

　　Price-earning ratio 12

　　Pay-out ratio 0.6

　　Assets turnover ratio 0.9

　　The dividend yield on w company’s 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 expenses

　　C. 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 dividend

　　B. declaration of a stock split

　　C. purchase treasury stock

　　D. A reduction in the amount of cash dividends paid

　　E. None of the above

　　(9) Conservatism, as the term is used in accounting, means:

　　A. Understating net income;

　　B. Resolving doubt in a manner that produces the lower net income for the current period and /or the less favorable financial position;

　　C. Disclosing possible losses in notes to the financial statements;

　　D. Delaying the recognition of revenue until each has been collected from the customer

　　E None of the above

　　(10) If the retail store has a current ratio of 2.5 to 1 and current assets of $75 000,the amount of working capital is:

　　A. 28 000 B. 45 000 C. 112 500 D. 60 000

　　E. None of the above

　　6. Note payable issue and payment amortization.(17%)

　　On November 30,year 1,XY Company signed a 5-year installment note in the amount of $50 000 in conjunction

　　with the purchase of equipment. This note is payable in equal monthly installments of $1112,which includes interest computed at an annual rate of 12%.The first monthly payment is made on December 31, year 1.This note is fully amortizing over 60 months.

　　Required:

　　(1) complete the amortization table for the first three payments by entering the correct dollar amounts in the blank spaces provides below:

　　Payment date Monthly payment Interest expenseRepayment of princpalUnpaid balace

　　Issuance 50 000

　　Dec.31,year 11112

　　Jan.31.year 21112

　　Feb.28,year 21112

　　(2)over the 5-year life of the note, the amount XY Company will pay for interest amounts to $____________,please show your computation.

　　7. Determining Revenue and Capital Expenditures (10%)

　　The controller for ABC, Co. asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $315 540. all of the transaction are

　　Considered material.

　　Required：

　　You examine the three of the transactions. Indicate whether each transition is properly charged to the repair and maintenance and, if not, indicate why not and to which account the transaction should be charged. The three transaction as follows:

　　Item Date Amount Description

　　101/03/0110 000Two-year service contract on office equipment

　　205/18/0138 500Sealing roof leaks over entire production plant

　　310/20/0148 500Purchase a crane for the assembly department to speed up production

　　8. Statement of Cash Flows (12%)

　　The financial statements of the ZY Company provide the following information for the current year:

　　End of year Beginning of year

　　Account receivable

　　Inventory

　　Short-term prepayments

　　Account payable(for merchandise)

　　Accrued operating expenses payable

　　Accrued income taxes payable

　　Net sales

　　Cost of good sold

　　Operating expenses

　　(including depreciation of 36 000)

　　Income taxes expenses 195 000

　　243 000

　　6 000

　　171 000

　　19 500

　　6 600

　　795 000

　　459 000

　　294 000

　　33 000216 000

　　228 000

　　4 500

　　165 000

　　28 200

　　10 500

　　Required:

　　Using this information, compute the following for the current year:

　　(1) cash received form customers $______________

　　(2) cash payments for purchases of merchandise$ ___________

　　(3) cash payments for operating expenses:$________________

　　(4)income taxes paid $_________________

　　2002中文部分

　　一 名詞解釋 (每題2.5，共15分)

　　1 營(yíng)運(yùn)資本(working capital)

　　2 權(quán)益法 (equity method)

　　3 沉沒成本 (sunk capital )

　　4 客觀性原則 (Objectivity)

　　5 內(nèi)含報(bào)酬率(內(nèi)部收益率IRR )

　　6 資本結(jié)構(gòu) (capital structure)

　　二 填空題

　　1 資產(chǎn)負(fù)債率是指___________與_________之間的比率，衡量企業(yè)______________的能力。

　　2 中國(guó)最新推出的《企業(yè)會(huì)計(jì)制度》的實(shí)施時(shí)間是_____年____月________日

　　3 或有負(fù)債是指_________________________________

　　4 上市公司的市盈率是指_________與__________的比率

　　5 資產(chǎn)負(fù)債表日后事項(xiàng)是指______________________________

　　三 問(wèn)答題

　　1 最近，我國(guó)證券市場(chǎng)上傳出了多家企業(yè)在財(cái)務(wù)信息方面作假的消息。請(qǐng)分析(1)企業(yè)在財(cái)務(wù)信息作假方面可能采用的方法或者手段。(2)這種現(xiàn)實(shí)對(duì)投資者對(duì)特定企業(yè)的投資行為有哪些影響?

　　2 (1)請(qǐng)說(shuō)出完全成本法和變動(dòng)成本法的基本區(qū)別。(2)在產(chǎn)銷量不平衡的條件下，在其他條件相同時(shí)，按照完全成本法和變動(dòng)成本法計(jì)算的企業(yè)利潤(rùn)有哪些規(guī)律性特點(diǎn)?請(qǐng)自己設(shè)計(jì)具體的數(shù)字加以說(shuō)明(3)上述討論對(duì)企業(yè)存貨控制有何意義?

　　3 請(qǐng)說(shuō)明會(huì)計(jì)主體假設(shè)，持續(xù)經(jīng)營(yíng)假設(shè)的基本含義及其對(duì)企業(yè)會(huì)計(jì)行為的影響。

　　四 綜合題(30)

　　在對(duì)企業(yè)財(cái)務(wù)狀況的質(zhì)量進(jìn)行分析與評(píng)價(jià)中，我們會(huì)經(jīng)常聽到關(guān)于財(cái)務(wù)狀況質(zhì)量好與不好的評(píng)論。請(qǐng)回答：

　　1 財(cái)務(wù)會(huì)計(jì)中對(duì)資產(chǎn)按照流動(dòng)性劃分所形成的資產(chǎn)類別有哪些?這種分類在對(duì)資產(chǎn)質(zhì)量進(jìn)行分析中有什么作用?

　　2 如何理解資產(chǎn)的質(zhì)量?資產(chǎn)按照質(zhì)量分類可以有幾類?

　　3 如何理解利潤(rùn)的質(zhì)量?利潤(rùn)質(zhì)量惡化的主要表現(xiàn)有哪些?

　　4 應(yīng)該從那幾個(gè)方面對(duì)企業(yè)投資活動(dòng)現(xiàn)金流量的質(zhì)量進(jìn)行分析?

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