對外經(jīng)濟貿易大學831會計學2005年考研真題附答案.doc

對外經(jīng)濟貿易大學2005年攻讀碩士學位研究生入學考試431 會計學綜合試題提示：本張試卷分為兩部分：英文試題和中文試題。滿分150分。第一部分：英文試題（共70分）l. Give a brief explanation for the following terms（9 points）（1）Accrued expenses（2）Accumulated depreciation，（3）Accounting cycle，（4）Perpetual inventory system，（5）Chart of accounts（6）Book value2 True and false （6 points）For each of the following statements，write the T or the F to indicate whether the statement is True or False（1）A trial balance that balances provides proof that all transactions were correctly journalized and posted to the ledger（2）Revenue increases ownersequity and is recorded by a credit（3）The gross profit rate is equal to net sales expressed as a percentage of average assets（4）The return equity may be either higher or lower than the return on assets（5）Equipment which is maintained in “as good as new” condition need not be depreciated（6）Collection of an account receivable increases a company cash as well as net income3. Translate the following statements into Chinese（8 points）（1）Input-oriented principles are broad rules that guide the accounting functionInput-oriented principles Can be divided into two general classifications：General underlying rules of operation and constraining principlesAs their names imply, the former are general in nature while the latter are geared to certain specific types of situations（2）Comparability has often been described as accounting for like events in a similar manner，but this definition is too simplistic to be operationalIt also applies to those who use financial statementsComparability，viewed here from the users standpoint，refers to the degree of reliability tiers should find in financial statements when evaluating financial condition or the results Of operations on an inter-firm basis or predicting income or cash flows4. Multiple choice questions（please choose the best one for each of the following questions）（l2 points）（1）The term “net sales”refers to total sales less：A. Cost of goods soldB. Sales discount, and less sales returns and allowances;C. Purchases returns，and purchase discounts;D. Sales discount and purchases returns,E. None of the above.（2）The amount incurred in debit side of the Allowance for Doubtful Accounts represents：A . Money set aside to take Care of any bad debtsB. The amount of bad debts incurred in the previous period.C. The amount written off as bad debts in the current periodD. The amount of bad debts incurred in the current and previous periodsENone of the above（3）Which of the following should not included as part of cash on the balance sheet?A. The amount of petty cash at year-end；B. Deposits in transit at year-end；C. Outstanding checks at year-end；DChecks received from customer.（4）In a decade of steadily falling prices, the inventory method which would produce the lowest cost of goods sold in the income statement would be：A. FIFO methodB. LIFO methodC. WeightedAverage methodD. Activity methodE. None of the above（5）The XY Company sold equipment that originally had cost $51000 for $22000 cashIf XY company correctly reported a$5000 gain on the this sale，the accumulated depreciation on the equipment at the date of sale must have been：A. $23000；B. $28000；C. $24000；D. Some other amount（6）The term paidin capital means：A. All assets other than retained earnings；B. Legal capital plus retained earnings；C. Total stock holders equity minus retained earnings；D. Total legal capital minus retained earnings（7）If a company is profitable and is effectively using leverage，which one of the following ratios is likely to be the largest?A. Return on total assets；B. Return on operating assets；C. Return On common equity；D. Return on total stockholders equity（8）Suppose that a company pays one of its liabilities twice during the year，in errorWhat are the effects of this mistake?。A. Assets，liabilities and ownersequity will be understated；B. Assets and liabilities will be understated；C. Assets，net income andownersequity will be unaffected；D. Assets，net income and ownersequity will be understated, and liabilities will be overstated（9）The data of ABC Company are present below：Current ratio3.5Quick ratio3.0Current liabilities （December 31,2004）$600000Inventory （December 31,2003）$500000Inventory turnover8The cost of goods sold of ABC company for 2004 was：A$1800000B$2400000C$3200000D$6400000ESome other amount（10）On October I，NP Company borrows$200000 from National Bank, signing a 6.month note payable for that amount。interest to be computed at the rate of 9% annumWhich of the following statements is correct?AThe maturity value of this note is$200000；BNPs liability for this loan at October l is$209000；CNPs liability for this loan at November 30 is$203000；DAt December 31，NP will have a liability for accrue interest payable in the amount of $8000；ENone of the above is correct（11）XY corporations return on common stockholdersequity is currently 14%If XY issues 10%bonds payable，this action will：A. Decrease the return on common stockholdersequity in all circumstances：B. Decrease the return on common stockholdersequity if the proceeds from bonds issued are invested to cam any rate less than 14%；C. Increase the return on common stockholdersequity in a11 circumstances：D. Increase the return oil common stockholdersequity if the proceeds from bonds issued are invested to earn any rate greater than 10%：（12） Assume that the companys net sales are increasing faster than the rate of inflation，and that the companys gross profit rate is fallingThe most likely explanation is：A. The companys cost of purchasing is falling；B. Operating expenses are rising；C. Demand for the companys products is very strong；D. The company has achieved an increase in sales volume by reducing its sales prices5. Accounting terminology（5 points）Indicate（write out）the accounting term described below（1）The practice of valuing inventory in the balance sheet at expected sales Prices（2）Total liabilities divided by annual interest expenses（3）A correction in the amount of net income reported in an earlier accounting periods（4）The traditional practice of resolving doubt by selecting the accounting options，which tend to minimize the net income for the current period（5）Entries made to achieve the goals of accrual basis of accounting when revenue of expense transactions span more than one accounting period6. Translate the following statements from Chinese into English（14 points）（1）現(xiàn)行的利息率水平不是影響債券市場價格的唯一因素，債券到期日剩余時間的長短也是債券價格的主要因素。隨著債券到期日的臨近，其市場價格逐漸接近其到期值，因為企業(yè)在到期日將按到期值贖兌債券。（2）無形資產這個術語是用來描述那些在企業(yè)經(jīng)營活動中使用的、但沒用實物形態(tài)的非流動性資產。有些項目如應收賬款和預付費用等，盡管也缺乏實物形態(tài)但不屬于無形資產的內容。7. Statement of cash flows（12points）The cash flows of XY Company for the fiscal year ended December 3l，2004 are summarized below：Cash Receipts：Cash collected from customersProceeds from sales of plant and equipmentProceeds from short-term borrowingProceeds from issuing capital stockInterest and dividends received$ 2800000 80000 120000 30000 10000Cash Payments：Cash paid to suppliers and employeesPurchases of plant and equipmentRepayment of amounts borrowedInterest paidDividends paid$ 2900000 25000 40000 50000 5000Balances of cash and cash Equivalents：Beginning of the yearEnd of the year$ 1 5000 35000Requirement：Use the above information determining the followings for XY Company：（1）Cash flows from Operating activities；（2）Cash flows from Financing Activities；（3）Cash flows from investing activities8. EPS（4 points）SP Company had net income of$1712500 in 2004.The company had 250000 shares of $5 par value common stock and 25000 shares of 6%，$100 par value，convertible preferred stock outstanding throughout the yearEach share of preferred stock is convertible into two shares of common stockRequirement：Compute the following for year 2004：（1）Basic earnings per share；（2）The number of shares to be used in computing diluted earnings per share第二部分：中文試題（共80分） 一、解釋下列名詞或術語（每小題2分，共10分） 1. 資產負債率 2. 利潤中心 3. 盈虧平衡點 4. 凈資產 5. 資本成本 二、填空題（每空1分，共l0分） 1. 評價長期投資項目常用的三個指標是：_、和_。 2. 企業(yè)財務會計的基本假設是：_、_、和_。 3. 利潤表的編制格式通常有_式和_式。 4. 營運資本是指_。 三、問答題（每題l0分，共30分） 1. 請說明權責發(fā)生制（應計制）原則、重大性（重要性）原則的基本含義。 2. 請說明完全成本法（吸收成本法）和變動成本法的含義和基本區(qū)別。 3. 你是如何認識財務管理的職能和財務管理的目標的? 四、綜合分析題（共30分） 企業(yè)的利潤表，可以被稱之為企業(yè)財務形象的“面子”。正是這種“面子”的原因，利潤表是企業(yè)財務造假的“重災區(qū)”。請回答下列問題：1. 如何理解利潤的質量?2. 怎樣進行利潤的質量分析?3. 企業(yè)操縱利潤的主要手段有哪些?4. 企業(yè)利潤質量惡化的主要表現(xiàn)有哪些?參考答案提示：本張試卷分為兩部分：英文試題和中文試題。滿分150分。第一部分：英文試題（共70分）l. Give a brief explanation for the following terms（9 points）（1）Accrued expenses: Incurred at the end of the reporting period but not yet paid; also called accrued liabilities. The accrued liability is shown under current liabilities in the balance sheet. For example, assume the last payroll date was January 28. The next payroll date is February 11. For the last few days of the month (January 28January 31) the company owes its employees $500 in salaries. The appropriate journal entry on January 31 is to debit salaries expense and credit salaries payable for $500.（2）Accumulated depreciation: Depreciation allocates the cost of buildings and machinery over the periods of benefits. The depreciation expense taken each period accumulates in the account, Accumulated Depreciation. （3）Accounting cycle: Series of steps in recording an accounting event from the time a transaction occurs to its reflection in the financial statements; also called bookkeeping cycle. The orders of the steps in the accounting cycle are: recording in the journal, posting to the ledger, preparing a trial balance, and preparing the financial statements. （4）Perpetual inventory system: One keeping continual track of additions or deletions in materials, work in process, and cost of goods sold on a day-to-day basis. Physical inventory counts are usually taken at least once a year in order to check on a day-to-day basis rather than being determined periodically. （5）Chart of accounts: A list of ledger account names and numbers arranged in the order in which they customarily appear in the financial statements. The chart serves as a useful source for locating a given account within the ledger. The numbering system for the chart of accounts must leave room for new accounts. A range of numbers is assigned to each financial statement category. For example, asset accounts may be assigned the numbers 1100 and liabilities assigned 101200. （6）Book value: The value of an asset as recorded in the books of account of an organization. This is normally the historical cost of the asset reduced by amounts written off for depreciation. If the asset has ever been revalued, the book value will be the amount of the revaluation less amounts subsequently written off for depreciation. Except at the time of purchase of the asset, the book value will rarely be the same as the market value of the asset. 2 True and false （6 points）For each of the following statements，write the T or the F to indicate whether the statement is True or False（1）(F)（2）(T)（3）(F)（4）(T)（5）(F)（6）(F)3. Translate the following statements into Chinese（8 points）（1）記錄導向原則是指導會計實務的一條基本原則，記錄導向原則可以分為兩大類：經(jīng)營的一般潛在原則和約束原則。顧名思義，前者在實質上是普遍性的原則而后者只適用于特定的情況。（2）可比性通常被描述為以相同方法記錄相同的會計事項。但是這個定義過分籠統(tǒng)，操作起來很困難?？杀刃砸脖粫媹蟊硎褂谜咚褂??？杀刃裕瑥氖褂谜叩慕嵌葋砜?，是指在公司評價財務狀況、經(jīng)營成果或預測收益、現(xiàn)金流量時，財務報表反映的會計信息所應當具有的可靠程度。4. Multiple choice questions（please choose the best one for each of the following questions）（1）B（2）C（3）C（4）B（5）C（6）C（7）D（8）B（9）C（10）C（11）D（12）D5. Accounting terminology（5 points）Indicate（write out）the accounting term described below（1）The practice of valuing inventory in the balance sheet at expected sales prices（2）Total liabilities divided by annual interest expenses（3）A correction in the amount of net income reported in an earlier accounting periods（4）The traditional practice of resolving doubt by selecting the accounting options，which tend to minimize the net income for the current period（5）Entries made to achieve the goals of accrual basis of accounting when revenue of expense transactions span more than one accounting period6. Translate the following statements from Chinese into English（14 points）（1）The current interest rate level is not the only factor of influencing the bond market price. Bond surplus size of time is also a main factor of it. With the closing on of the date due of bond, its market price is edging closer to its expiring value, because enterprises will redeem according to the expiring value on the date due.（2）Intangible assets are used to describe those in the non-mobility assets that are used in the business activities but not in the form of material object. Some terms like accounts receivables and accounts prepaid though also lacking the form of material object does not belong to intangible assets.7. Statement of cash flows（12points） (1) Cash flows from operating activities:Cash Receipts From Customers 80000 From Interests and Dividends Received 0 80000 Cash Payments To Suppliers and employees 25000 For Interest Payments 5000 30000 Net Cash Flows from Operating Received 50000 (2) Cash flows from Financing Activities:Proceeds from short-term borrowing 30000Proceeds from issuing capital stock 10000Repayment of amounts borrowed (50000)Net Cash Flow from Financing Activities (10000) （3）Cash flows from investing activities:Purchase of plant and equipment (40000)Sale of plant and equipment 120000 Net Cash Flows from Investing Activities 800008. EPS（4 points） (1) Basic earnings per share=6.25(2) The number of shares to be used in computing diluted earnings per share =第二部分：中文試題（共80分） 一、解釋下列名詞或術語（每小題2分，共10分）1. 資產負債率：又稱為舉債經(jīng)營比率，是指企業(yè)的負債總額與資產總額之間的比率。資產負債率是綜合反映企業(yè)償債能力，尤其是反映企業(yè)長期償債能力的重要指標，其計算公式為：。資產負債表指標既可用于衡量企業(yè)利用債權人資金進行經(jīng)營活動的能力，也可反映債券人發(fā)放貸款的安全程度。（湯明旺8.17補充）資產負債率有以下三方面的含義：（1）從債權人的立場來看，他們最關心的是貸給企業(yè)的款項的安全程度，也就是能否按期收回本金和利息。如果股東提供的資本與企業(yè)資本總額相比，只占較小的比例，則企業(yè)的風險將主要由債權人負擔，這對債權人來講是不利的。因此，他們希望債務比例越低越好，企業(yè)償債有保證，貸款不會有太大的風險。（2）從股東的角度看，所關心的是全部資本利潤率是否超過借入款項的利率，即借入資本的代價。在企業(yè)所得的全部資本利潤率超過因借款而支付的利息率時，股東所得到的利潤就會加大。如果相反，運用全部資本所得到的利潤率低于借款利息率，則對股東不利，因為借入資本的多余的利息要用股東所得的利潤份額來彌補。因此，從股東的立場看，在全部資本利潤率高于借款利息率時，負債比例越大越好，否則反之。（3）從經(jīng)營者的立場看，如果舉債很大，超出債權人心理承受的程度，企業(yè)就借不到錢。如果企業(yè)不舉債，或負債比例很小，說明企業(yè)畏縮不前，對前途信心不足，利用債權人資本進行經(jīng)營活動的能力很差。因此，企業(yè)應審時度勢，全面考慮，在利用資產負債率制定借入資本決策時，必須充分估計預期的利潤和增加的風險，在二者之間權衡利害得失，做出正確決策。2. 利潤中心：是指既要發(fā)生成本，又能取得收入，還能根據(jù)收入與成本計算利潤這樣的一種責任中心。利潤中心的成本和收入，對利潤中旬那來說都必須時可控的。以可控收入減去可控成本就是利潤中心的可控利潤，也就是責任利潤。利潤中心有兩種類型：以對外銷售產品而取得實際收入為特征的自然利潤中心；以產品在企業(yè)內部流轉而取得內部銷售收入為特征的人為利潤中心。自然利潤中心還可以細分為具有完全的價格制定全的完全自然利潤中心和只有部分價格制定全或只有價格執(zhí)行權的不完全自然利潤中心。人為利潤中心根據(jù)收入計價基礎的不同，分為兩種：一種是包括利潤在內的內部結算價格；另一種是成本型內部結算價格。（湯明旺8.17 重做）3. 盈虧平衡點：也稱保本點、損益平衡點，是指企業(yè)收入和成本相等的經(jīng)營狀態(tài)，即邊際貢獻等于固定成本時企業(yè)所處的既不盈利又不虧損的狀態(tài)。通常用一定的業(yè)務量來表示這種狀態(tài)。其計算公式為：盈虧平衡點銷售量=。多品種企業(yè)的盈虧平衡點可以用銷售額來表示。其計算公式為：盈虧平衡點銷售額=。其中，單位邊際貢獻=單價單位變動成本；邊際貢獻率=。也可以用“銷售收入變動成本+固定成本”來表示。4. 凈資產：凈資產是指企業(yè)的資產總額減去負債總額后的余額。它代表的是企業(yè)股東所享有的資產凈額，它反映的是股東的經(jīng)濟利益。凈資產不同于資產，資產反映的是企業(yè)所擁有和控制的各項經(jīng)濟資源，代表的是整個企業(yè)的經(jīng)濟利益，而凈資產反映的是股東享有的資產的份額，它反映的是股東的經(jīng)濟利益。 5資本成本： 亦稱“資金成本”，是企業(yè)為籌集和使用資本所付出的代價或費用。資本成本包括資本籌集費用和資本使用費用兩部分。資本籌集費用是指企業(yè)在資本籌集過程中所發(fā)生的各種費用，如發(fā)行股票、債券的注冊費、代理費、資信評估費，銀行借款手續(xù)費、擔保費等。資本使用費用是指因使用資本而向資本所有者所支付的報酬，如支付給股東的股息或紅利，支付給債權人的利息等。資本成本既可用絕對數(shù)表示，也可用相對數(shù)表示。通常用相對數(shù)計算使用單位資本的成本。其一般計算公式是：資本成本=。 二、填空題（每空1分，共l0分） 1. 評價長期投資項目常用的三個指標是：_凈現(xiàn)值_、_現(xiàn)指指數(shù)_、和_內含收益率_。 2. 企業(yè)財務會計的基本假設是：_會計主體假設_、_持續(xù)經(jīng)營假設_、_會計分期假設_、和_貨幣計量假設_。 3. 利潤表的編制格式通常有_多步_式和_單步_式。 4. 營運資本是指_企業(yè)占用在流動資產上的資金_。 三、問答題（每題l0分，共30分）1. 請說明權責發(fā)生制（應計制）原則、重大性（重要性）原則的基本含義。答：權責發(fā)生制原則和重大性原則是會計核算的一般原則。其中，權責發(fā)生制原則是確認和計量的一般原則，重大性原則是起修正作用的一般原則。具體含義如下：（1）權責發(fā)生制（應計制）原則要求企業(yè)的會計核算應當以權責發(fā)生制為基礎。權責發(fā)生制也稱應計制或應計基礎，是指收入和費用的確認應該以收入和費用的實際發(fā)生與否作為確認的標準，而不考慮款項是否已經(jīng)收付的會計核算原則，凡是當期已經(jīng)實現(xiàn)的收入和已經(jīng)發(fā)生或應當負擔的費用，不論款項是否收付，都應當作為當期的收入和費用；凡是不屬于當期的收入和費用，即使款項已經(jīng)在當期收付，也不應當作為當期的收入和費用。權責發(fā)生制是當前絕大多數(shù)企業(yè)所采用的核算基礎，在收入賺取的期間確認收入，在費用發(fā)生的期間確認費用，而不論收到或付出現(xiàn)金在何時，它是財務報表所體現(xiàn)出來的受益概念更符合客觀、真實。在市場經(jīng)濟中，信用比現(xiàn)金更能“潤滑”今天的經(jīng)濟。在市場經(jīng)濟中，是權責發(fā)生制而不是收付實現(xiàn)制確認了信用的所有方面。投資者、信貸者及另外的決策制定者及時地搜尋有關企業(yè)未來現(xiàn)金流量方面的信息。權責發(fā)生制會計通過報告與盈利活動相聯(lián)系的現(xiàn)金流入和現(xiàn)金流出來提供這些信息。應收、應付項目是未來現(xiàn)金流入和流出的預測器，換言之，權責發(fā)生制會計通過在交易或其他事項發(fā)生時，而不是在收到或付出現(xiàn)金時，報告交易或其他事項產生的現(xiàn)金后果來輔助預測未來的現(xiàn)金流量。一旦這些現(xiàn)金流量能在一種能夠認可的確定性程度上被估計是，權責發(fā)生制才提供有關現(xiàn)金流入和流出的信息。（2）重大性（重要性）原則是指在選擇會計方法和程序時，要考慮經(jīng)濟業(yè)務本身的性質和規(guī)模，根據(jù)特定的經(jīng)濟業(yè)務對經(jīng)濟決策影響的大小，來選擇合適的會計方法和程序。對資產、負債、損益等有較大影響，并進而影響財務會計報告使用者據(jù)以做出合理判斷的重要會計事項，必須按照規(guī)定的會計方法和程序進行處理，并在財務會計報告中予以充分、準確地披露；對于次要的會計事項，在不影響會計信息真實性和不至于誤導財務會計報告使用者做出正確判斷的前提下，可適當簡化處理。從性質方面來講，只要該信息或其反映的經(jīng)濟活動可能給投資者的決策帶來重大影響，不論其金額多少，都應該進行反映；從量的反面來看，一般認為某個項目的金額超過總體的5%時，就認為其具有重要性，應該單獨反映。2. 請說明變動成本法和完全成本法（吸收成本法）的含義和基本區(qū)別。答：變動成本法，也稱直接成本法，是在計算產品生產成本和存貨成本時，只包括生過程中產品所消耗的直接材料、直接人工和變動制造費用，而把固定制造費用視為“期間成本”全額計入當期損益的一種成本計算方法。完全成本，是指在產品成本的計算上，不僅包括產品生產過程中所消耗的直接材料、直接人工，還包括了全部的制造費用（變動性的制造費用和固定性的制造費用）。由于完全成本法是將所有的制造成本，不論是固定的還是變動的，都“吸收”到單位產批上去，因而也稱為“成本吸收法”。（湯明旺8.17補充）變動成本法與完全成本法有以下幾方面的區(qū)別：（1）成本類別的劃分和產品成本包含的內容方面的區(qū)別在變動成本法下，根據(jù)成本習性把企業(yè)的全部成本區(qū)分為變動成本與固定成本兩大類，只將變動生產成本的直接材料、直接人工和變動制造費用計入產品成本，而將固定性制造費用和非制造費用一起列為期間成本。在完全成本法下，將企業(yè)的全部成本區(qū)分為生產成本（包括直接材料、直接人工和制造費用）和非生產成本（包括管理費用、銷售費用等）兩大類，將全部生產成本計入產品成本。由于變動成本法與完全成本法在產品成本構成內容上的不同，其在產品成本的計算結果上必然會不相一致。（2）產成品與在產品存貨估價上的區(qū)別在變動成本法下，只將變動成本計入產品成本，從而也只有變動生產成本才隨著產品的流動在已銷產品、庫存產成品和在產品之間進行分配。在完全成本法下，將全部生產成本計入產品成本，從而使全部生產成本隨著產品的流動在已銷產品、庫存產成品和在產品之間進行分配，所以期末產成品和在產品存貨是按全部生產成本計價的。變動成本法下，期末產成品和在產品存貨是按變動成本計價，而不含固定制造費用，其金額必然低于采用完全成本法的估價。（3）盈虧計算上的區(qū)別兩種成本法在確定盈虧方面的區(qū)別主要表現(xiàn)在計算過程的不同和分