07年注冊會計師考試英語加試參考試題樣題-資料下載頁
2025-08-04 07:30本頁面
【正文】 lly accepted accounting principles. These statements are 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. ?。?） 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. ，每小題包括三小句，每小句2分?！ 。?） 會計原則不象自然法則，從性質(zhì)上來說不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財務(wù)報告的最重要目標后據(jù)此由人制定的。在很多方面公認會計準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?！ 。?） 會計師制定了一些會計程序，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)濟成果。收益概念應(yīng)用于現(xiàn)實生活涉及許多的抉擇和判斷?！ 。?）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 ?。?） Debit： cash 636000 Credit： Bonds payable 600000 Premium on bonds payable 36000 ?。?） Debit： Interest Expenses 28302 Premium on bonds payable 198 Credit： Cash 28500 ?。?） Debit： Interest Expenses 14137 Premium on bonds payable 113 Credit： Interest payable 14250 ，做對一個2分，合計數(shù)對2分，計14分?！ ash 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 …………（$2000） Accounts payable increase …………$8400 $6400 Cash flows from operating activities ………………………………$369000 ，項目2正確表述3分?！ tem 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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