2003對(duì)外經(jīng)貿(mào)大學(xué)會(huì)計(jì)8312003真題-文庫吧在線文庫
【正文】 th the realization and matching principles.（4）Lowerofcostormarket答：A method of inventory pricing in which goods are valued at original cost or replacement cost, whichever is lower.2. 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.譯文：已實(shí)現(xiàn)和可實(shí)現(xiàn)這兩個(gè)術(shù)語涉及到企業(yè)的產(chǎn)品或服務(wù)向現(xiàn)金或收取現(xiàn)金的要求權(quán)的轉(zhuǎn)化。三、問答題（每題12分，共36分）1. 有人認(rèn)為，凈現(xiàn)值法是理論上最科學(xué)的投資決策方法，請(qǐng)從凈現(xiàn)值法的特點(diǎn)出發(fā)，對(duì)上述說法進(jìn)行評(píng)論。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%。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。 $78000 net cash used by financing activities.（7）A stock dividendA. Increase the debttoequity ratio of a firm。B. Failure to record interest accrued on a note payable。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。C. $92000 net cash used by investing activities。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 inventory 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。C. The reissuance in treated as an extraordinary item in the corporation’s ine statement。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?；卮鹣铝袉栴}：1．應(yīng)該從哪幾個(gè)方面對(duì)應(yīng)收賬款質(zhì)量進(jìn)行分析？2．應(yīng)該從哪幾個(gè)方面對(duì)存貨質(zhì)量進(jìn)行分析。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 ）.答案：1. provide 2. about 3. receipts 4. payments 5. period 6. operating 7. investing 8. financing 9. changes 10. cash 11. period4. Multiple choice questions（please circle your choice）.（11 points）(1) 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。 $14000 net cash provided by
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