注冊會計(jì)師考試英語加試參考試題及答案-資料下載頁
2025-08-26 12:34本頁面
【導(dǎo)讀】財(cái)務(wù)報表反映一個企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果，是根據(jù)公認(rèn)會計(jì)準(zhǔn)則編制的。這些報表是為許多不同的決策者，許多不同的目的。納稅申報單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上。審計(jì)師不保證財(cái)務(wù)報表的準(zhǔn)確性，他們僅就財(cái)務(wù)報表的公允性發(fā)表專家意見。然而注冊會計(jì)師事務(wù)所的聲譽(yù)來自于他們對審計(jì)。工作的一絲不茍和審計(jì)報告的可靠性。
【正文】 re intended for use by many different decision makers， for many different purposes. Tax returns show the putation of taxable ine， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist. (2) Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports. 6 分，每小題包括三小句，每小句 2 分。 (1)會計(jì)原則不象自然法則，從性質(zhì)上來說不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財(cái)務(wù)報告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會計(jì)準(zhǔn)則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。 (2)會計(jì)師制定了一些會計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。 1 分 (1)C， (2)A， (3)B， (4)C， (5)C， (6)A， (7)C， (8)C， (9)B， (10)B 6.(1)全對 4 分， (2)全對 5 分， (3)全對 6 分 (1) Debit： cash 636000 Credit： Bonds payable 600000 Premium on bonds payable 36000 (2) Debit： Interest Expenses 28302 Premium on bonds payable 198 Credit： Cash 28500 (3) Debit： Interest Expenses 14137 Premium on bonds payable 113 Credit： Interest payable 14250 6 個調(diào)整數(shù)據(jù)，做對一個 2 分，合計(jì)數(shù)對 2 分，計(jì) 14 分。 Cash flows from operating activities： Net ine ……………………………………… …………………… $260000 Adjustment for non cash revenue and expenses： Added (less)： depreciation ……………………………$90000 Loss on sale of machinery ……………$2400 Patent amortization …………………$14800 Amortization of premium on bond … 。 ($4600) $102600 Working capital changes： Accounts receivable increase …………($2020) Accounts payable increase …………$8400 $6400 Cash flows from operating activities ………………………………$369000 1 和項(xiàng)目 3 正確表述各 4 分，項(xiàng)目 2 正確表述 3 分。 Item 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year. Item 2： This item is properly charged the account， because that is for regulative repairs. Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized.
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