2003對(duì)外經(jīng)貿(mào)大學(xué)會(huì)計(jì)8312003真題(已修改)
2025-01-25 22:24 本頁面
【正文】 2003年攻讀碩士學(xué)位研究生入學(xué)考試會(huì)計(jì)學(xué)綜合知識(shí)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.（2）The main elements of the financial statements.（3）The purpose of adjusting entries.（4）Lowerofcostormarket2. Translate the following statements into Chinese. （9 points）（1）The terms realized and realizable refer to the conversion or ready convertibility of the enterprise’s product or service into cash or claims to cash. Realized means that the firm’s product or service has been converted to cash or claims to cash, while realizable has been defined as the ability to convert assets already received or held into known amounts of cash or claims to cash.（2）To understand financial statements and to be able to interpret the “figures” wisely, you must have a certain level of knowledge of the concepts and the measurement procedures used in the accounting process. You should learn what accounting “is really like” and appreciate the reasons for using certain procedures.3. Please read the following passage carefully and fill in each of the blanks with a word most appropriate to the context. （6 points） The purpose of a statement of cash flows is to （ 1 ）information （ 2 ）cash（ 3 ）and cash（ 4 ）during the（ 5 ）. The statement describes the nature of the pany39。s cash flows, and classifies these cash flows as （ 6 ）activities,（ 7 ）activities, or（ 8 ）activities. All of the cash flows then are bined to show the overall（ 9 ）in the balance of the（ 10 ）account during the（ 11 ）.4. Multiple choice questions（please circle your choice）.（11 points）（l）Rent revenue collected one month in advance should be accounted for as:A. Revenue in the month collected.B. A current liability.C. A separate item in shareholders39。 equity.D. An accrued liability.E. None of the above.（2）The credit balance of the Allowance for Doubtful Accounts represents:A. Money set aside to take care of any bad debts.B. The amount of bad debts incurred in the previous period.C. The mount 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 falling prices, the inventory method which would produce the largest inventory cost on the balance sheet would be:A. FIFO method.B. LIFO method.C. WeightedAverage method.D. Activity method.（4）XY Corporation had net assets of $500000 and contributed capital of $150000. The corporation has 25000 shares of mon stock issued and outstanding. From these information, it can be deduced that the corporation has:A. a deficit of $350000.B. Shareholders’ equity of $14 per share.C. Retained earnings of $500000.D. Shareholders’ equity of $20 per share.（5）The CPA firm auditing XY Recording Service found that retained earning were overstated and liabilities were understated. Which of the following errors could have been the cause?A. Making the adjustment 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 butnot yet billed to clients。D. Failure to record the earned portion of fees received in advance.（6）In 2002 XY pany purchased equipment for $170000 and also sold some special purpose machinery with a book value of $64000 for $78000. In its statement of cash flows for 2002, XY should report the following with respect to the above transactions:A. $170000 net cash used by investing activities。 $64000 net cash provided by operating activities。B. $92000 net cash used by investing activities。C. $92000 net cash used by investing activities。 $14000 net cash provided by operating activities。D $170000 net cash used by investing activities。 $78000 net cash used by financing activities.（7）A stock dividendA. Increase the debttoequity ratio of a firm。B. Decrease future earnings per share。C. Decrease the size of the firm。D. Increase shareholder39。s wealth。E. None of the above.（8）A pany had sales in both 2001 and 2002 of $200000. Cost of sales for 2001 was $150000. In puting the cost of sales for 2001, an item of inventor
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