【正文】 y purchased in 2001 for $100 was incorrectly written down to current replacement cost of $65. The item is currently selling in 2002 for $180, its normal selling price. As a result of this error:A. Ine for 2001 is overstated。B. Cost of sales for 2002 will be overstated。C. Ine for 2002 will be overstated。D. Ine for 2002 will not be affected.E. None of these.（9）The adjusting entries to record depreciation or amortization expense, writedown assets that have bee impaired:A. Reduce both the net ine and cash balances。B. Reduce net ine, but have no direct effect on cash balances。C. Decrease cash balances, but have no direct effect upon net ine。A. Affect neither net ine nor cash balances.（10）When treasury stock is reissued at a price above cost:A. The corporation recognizes a gain on the transaction。B. Total paidincapital is increased。C. The reissuance in treated as an extraordinary item in the corporation’s ine statement。D. Retained earnings was increased.（11）XY corporation’s net ine dropped from $3000000 in year 1 to $60000 in year 2. What percentage increase in net ine must XY achieve in year 3 to offset the 80% decline in net ine in year 2?A. 800% B. 80% C. 400%。 D. 60%5. Effects of transactions upon ration analysis （10 points）Determine the immediate effect of each of the transactions described below on the ration listed beside e\ach transaction. In the blank space to the left of each statement, you are to indicate the effect by writing the appropriate code letter. The code letters are as follows。D=decrease the ratio, I=increase the ratio, NE=no effect on this ratio.（1）____________Current ration is 3 to 1: Paid a large account payable.（2）____________Return on mon stockholders’ equity is 15%。 Issued 10% bonds and invested the proceeds to earn 12%.（3）____________Debt ratio: Declared a cash dividend, to be paid in three months.（4）____________Earnings per share: Declared and paid a 10% stock dividend in Common stock to holders of mon stock.（5）____________Quick ratio: Wrote off an uncollectible account receivable against the allowance account.6. Translate the following statements from Chinese into English. （14 Points）（1）年度報告是財務報告程序中的一部分。一些大企業(yè)都編制他們經(jīng)營活動的年度報告團，這些報告將送給公司的所有股東。如果公司是公共持股公司，那么年度報告就是公共信息。（2）披露是指披露與財務報表主體內外相關的財務信息，包括在財務報表中使用的存在一種以上選擇的方法，或不常用的方法，或者是創(chuàng)新性的方法。7. Bonds payable （12 points）On April 30, 2002, XY Company issued $6000000 face amount of 10%, 10year bonds payable, with interest payable each June 30 and December 31. The pany received cash of $ 608400, including the accrued interest from December 31, 2001. XY uses the straightline method of amortizing any discount and premium over the remaining life of the bonds—116 months.Requirement。Use the above information determining the followings:（1） What was the amount of accrued interest received by XY on April 30,2002, when the bond were issued? $____________.（2） What was the amount of discount or premium on the bonds at issuance date? （Indicate discount or premium）$_____________.（3） What amount of cash is paid to bondholders for interest during year 2002?$____________.（4） What is XY total interest expense for 2002 related to this bond issue?$__________.（5） What is the carrying value of this bond issue as of December 31, 2002?$_________.第二部分：中文部分一、解釋下列名詞或術語（，共10分）1．客觀性原則2．歷史成本原則3．約當產(chǎn)量4．財務杠桿二、填空題（每空1分，共5分）1．總資產(chǎn)周轉率是指_________與__________之間的比率，衡量特定企業(yè)__________的能力。2．長期股權投資收益的確認方法有_________和_________。三、問答題（每題12分，共36分）1. 有人認為，凈現(xiàn)值法是理論上最科學的投資決策方法，請從凈現(xiàn)值法的特點出發(fā)，對上述說法進行評論。2. 比較分批成本法與分步成本法的特點。3. 簡述責任中心的分類，并指出各類責任中心的主要考核指標。四、綜合題（共29分）有人說，企業(yè)資產(chǎn)的質量，不應僅僅看某項資產(chǎn)本身的質量，而更應該看資產(chǎn)之間的組合質量。例如，在談應收賬款周轉率時就不能僅僅看其自身周轉速度的快慢，還應該看其對存貨周轉的影響：不能因為過分強調債權回收而制約了存貨周轉?；卮鹣铝袉栴}：1．應該從哪幾個方面對應收賬款質量進行分析？2．應該從哪幾個方面對存貨質量進行分析。3．企業(yè)在考慮其產(chǎn)品賒銷政策（主要包括應收賬款政策）時應考慮哪些因素？4．應該如何對企業(yè)的存貨進行控制？答案部分對外經(jīng)濟貿易大學2003年攻讀碩士學位研究生入學考試會計學綜合知識試題 （試題代碼：431）本試卷共分為兩部分。第一部分為英文部分（共70分），第二部分為中文部分（共80分）。第一部分：英文部分1. Give a brief explanation for the following terms （8 points）（1）Useful life.答：The period of time that a depreciable asset is expected to be useful to the business. This is the period over which the cost of the asset is allocated to depre