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[其他] 对外经济贸易大学历年专业考研试题

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发表于 2010-3-29 15:15 | 显示全部楼层 |阅读模式
对外经济贸易大学2001年攻读硕士学位研究生入学考试《会计学专业》试题
  1.Give a brief explanation for the following terms(10%)
  (1). Journal entry  
  (2). Going concern
  (3). Matching principle
  (4). Working capital
  (5). Revenue expenditure
  2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%)
  (1)  The double-entry system of accounting takes its name from the fact that every business transaction is recorded by ( ) types of entries:1( ) entries to one or more accounts and 2() credit entries to one more accounts. In recording any transaction, the total dollar amount of the ( )entries must ( )the total dollar amount of credit entries.
  (2)  Often a transaction affects revenues or expenses of two or more different periods, in these cases, an ( ) entries are needed to ( ) to each period the appropriate amount of revenue and expenses. These entries are performed at the () of each accounting period but ( ) to preparing the financial statements.
  (3)  Marketable securities are highly ( ) investments, primarily in share stocks and bounds, ( ) can be sold ( ) quoted market prices in organized securities exchanges.
  3.Translate the following Chinese statements into English (18%)
  (1)  财务报表反映一个企业的财务状况和经营成果,是根据公认会计准则编制的。这些报表是为许多不同的决策者,许多不同的目的而提供的。
  纳税申报单则反映应税收益的计算,是由税法和税则规定的概念。在许多情况下,税法和公认准则相似,但两者却存在实质上的不同。
  (2)审计师不保证财务报表的准确性,他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
  4.Translate the following statements into Chinese (12%)
  (1)  Accounting principle are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.
  (2)  Accountants have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.
  5. Multiple choice questions(choose the best for your answer) 10%
  (1)  the same as 2002.5.(1)
  (2)  How will net income be affected by the amortization of a discount on bonds payable?
  A.  Interest expense is increased, so net income is decreased;
  B.  Interest expense is decreased, so net income is increased;
  C.  Interest revenue is increased, so net income is decreased;
  D.  Interest expense is decreased, so net income is decreased;
  (3)  A stock dividend
  A.  Increase the debt-to-equity ratio of a firm;
  B.  Decrease future earnings per share;
  C.  Decrease the size of the firm;
  D.  Increase shareholder’s wealth;
  E.  None of the above;
  (4)  the same as 2002.5.(4)
  (5)  Using the data presented below, calculated the cost of sales for the BC company for 1999
  Current ratio       3.5
  Quick ratio      3.0
  Current liabilities 12/31/1999   $600000
  Inventory 12/31/1998     $500000
  Inventory turnover    8.0
  The cost of sales for the BC company for 1999 was:
  A.  $1600000
  B.  $2400000
  C.  $3200000
  D.  $6400000
  E.  None of them
  (6)  the same as 2002.5.(6)
  (7)  The data about Account receivable of Newton Company for 1999 as follows:
  Account receivable12/31/1999     $150000
  Allowance for uncollectible accounts12/31/1999  5000(credit)
  Bad debt expenses for the year       2000
  During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700, what was the amount of accounts receivable written off as bad debts for 1999
  A. $1200  B. $1800  C. $2200   D. $2400
  (8)  the same as 2002.5.(8)
  (9)  The primary purpose for using an inventory flow assumption is to
  A.  Parallel the physical flow of units merchandise
  B.  Offset against revenue an appropriate cost of goods sold
  C.  Minimize income taxes
  D.  Maximize the reported amount of net income
  (10)  Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale, the accumulated depreciation on the asset at the date of sale must have been
  A. $28000   B. $23000  C. $33000   D. $27000  
  E.  Some other amount
  6. Bonds payable issue and recording interest expenses. (15%)
  The ABC company sold $600000 of its 9.5%, 12 year bonds on April 1, 2000, at 106. The semiannual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company’s fiscal year ends December 31.
  Required:
  Prepare journal entries to record:
  (1)  The issues of the bonds on April 1,2000
  (2)  The first interest payment on October 1,2000
  (3)  The Amortization of premium or discount and interest expenses on December 31, 2001.
  7. Statement of Cash Flows (14%)
  The net income of the ZY Company for 1999 was $260000. Additional data available relative to 
  Activities for the year are given below
  A.  Depreciation expenses for the year, $90000
  B.  Loss on sale of machinery used in operations was $2400
  C.  Accounts receivable increased by $2000
  D.  Accounts payable increased by $8400
  E.  Patent amortization for the year was $14800
  F.  Amortization of premium on bonds payable for the year was $4600
  Required
  Prepare the cash flow from operating activities section of a statement of cash flow under the indirect method.
  8. the same as 2002.7
  会计综合试题
  一、  解释下列名词或术语(每小题2.5分,共15分)
  1、  完全成本法
  2、  损益平衡点(保本点)
  3、  会计主体假设
  4、  稳健性原则
  5、  货币的时间价值
  6、  现金等价物
  二、  填空题(每空1分,共10分)
  1、  净资产收益率是指——与——之间的比率,衡量企业——的能力。
  2、  中国最新修订的《会计法》的实施时间是——年——月——日。
  3、  关联方是指——
  4、  上市公司的每股收益是指——与——的比率。
  5、  企业要向股东分派现金股利,除了可供分配的利润规模足够大以外,企业还有有足够的——能力。
  三、  问答题(每题15分,共45分)
  1、  最近,我国某著名企业家说出了这样一句话:企业资不抵债不一定破产清算,企业没有现金流量就一定会破产清算。请从企业资不抵债的含义,资不抵债的可能原因,没有现金流量对企业经营活动的影响等方面对上述说法进行评论。
  2、  如何进行多种产品的本量利分析?品种结构发生变化对多种产品的本量利分析有何影响?请自行设例通过计算说明(用两种产品来说明)。
  3、  请说明历史成本原则、客观性原则的基本含义及其对报表使用者认识财务信息的影响。
  四、  综合题(共30分)
  不论是财务管理,还是成本会计、管理会计,均将预算控制作为重要的管理手段。请回答下列问题:
  1、  预算控制的主要内容
  2、  成本会计的哪些方面体现了预算控制的思想?
  3、  静态预算的主要特点有哪些?
  4、  为什么说弹性预算是一种较好的预算管理方法?
  5、  除了弹性预算以外,还有哪些较先进的预算管理方法?其含义如何?

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