2003對外經(jīng)貿(mào)大學(xué)會計(jì)8312003真題-在線瀏覽
2025-03-02 22:24本頁面
【正文】 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(shù)語（，共10分）1．客觀性原則2．歷史成本原則3．約當(dāng)產(chǎn)量4．財(cái)務(wù)杠桿二、填空題（每空1分，共5分）1．總資產(chǎn)周轉(zhuǎn)率是指_________與__________之間的比率，衡量特定企業(yè)__________的能力。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，請從凈現(xiàn)值法的特點(diǎn)出發(fā)，對上述說法進(jìn)行評論。3. 簡述責(zé)任中心的分類，并指出各類責(zé)任中心的主要考核指標(biāo)。例如，在談應(yīng)收賬款周轉(zhuǎn)率時(shí)就不能僅僅看其自身周轉(zhuǎn)速度的快慢，還應(yīng)該看其對存貨周轉(zhuǎn)的影響：不能因?yàn)檫^分強(qiáng)調(diào)債權(quán)回收而制約了存貨周轉(zhuǎn)。3．企業(yè)在考慮其產(chǎn)品賒銷政策（主要包括應(yīng)收賬款政策）時(shí)應(yīng)考慮哪些因素？4．應(yīng)該如何對企業(yè)的存貨進(jìn)行控制？答案部分對外經(jīng)濟(jì)貿(mào)易大學(xué)2003年攻讀碩士學(xué)位研究生入學(xué)考試會計(jì)學(xué)綜合知識試題 （試題代碼：431）本試卷共分為兩部分。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 depreciation expense.（2）The main elements of the financial statements.答：Assets, Liabilities, Equity, Ine, Expenses（3）The purpose of adjusting entries.答：The purpose of adjusting entries is to assign to each accounting period the appropriate amounts of revenue and expenses. in accordance with 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。（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.譯文：要讀懂財(cái)務(wù)報(bào)表并能正確解釋各數(shù)字的含義，你必須對會計(jì)中用到的概念和計(jì)量程序有一定的了解。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。 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。C. Failure to make the adjusting entry to record revenue which had been earned butnot yet billed to clients。 $64000 net cash provided by operating activities。C. $92000 net cash used by investing activities。D $170000 net cash used by investing activities。B. Decrease future earnings per share。D. Increase shareholder39。E. None of the above.（8）A pany had sales in both 2001 and 2
試題試卷相關(guān)推薦
鄂ICP備17016276號-1