對外經(jīng)濟貿(mào)易大學年度考研會計專業(yè)英語試題

1、暗對外經(jīng)濟貿(mào)易大疤學白200班1埃年考研會計專業(yè)俺英語試題按2008-11氨-19 15:八4埃9伴考研教育昂網(wǎng)瓣 昂【】【】瓣八擺1.Give 巴a brief搬 explan胺ation f叭or the 跋followi哎ng term把s(10傲%?。┌詩W暗(1)Jour伴nal ent傲ry傲扳翱(2)Goin頒g conce版rn案氨罷(3)Matc爸hing pr疤inciple辦挨吧(4)Work癌ing cap絆ital捌暗絆(5)Reve敖nue exp奧enditur拔e氨翱翱2.Pleas半e re頒ad the 盎followi傲ng pass扳age car白efu

2、lly 艾and fil暗l in ea拌ch of t罷he 11 b襖lanks w頒ith a w把ord mos艾t appro哀priate 芭to the 傲content藹 (10邦%胺）班稗拌(1)The 哀double-骯entry s藹ystem o阿f accou啊nting t佰akes it岸s name 扮from th按e fact 氨that ev骯ery bus拌iness t凹ransact挨ion is 笆recorde芭d by (_辦_)typ奧es of e暗nt板rie靶s愛：礙 案1巴：背 (_敖)entri拔es to o爸ne or m挨or

3、e acc百ounts a骯nd邦耙骯2credit斑 entrie班s to on叭e or mo背re acco骯unts. I埃n recor盎ding an奧y trans襖action,翱the tot背al doll巴ar amou搬nt of t疤he (_皚_)ent佰ries mu熬st (_般_)the 板total d暗ollar a拔mount o傲f credi傲t entri柏es.壩埃唉(2)Ofte按n a tra八nsactio疤n affec芭ts reve盎nues or頒 expens岸es of t癌wo or m百ore dif頒ferent 啊pe

4、riods扮,in the鞍se case案s版，壩an (_暗_)entr把ies are把 needed鞍 to (_班_)to 芭each pe板riod th佰e appro扮priate 百amounts壩 of rev阿enues a愛nd expe芭nses. T盎hese en礙tries a芭re perf瓣ormed a哎t the (扒_)o斑f each 辦account哎ing per八iod but百 (_芭)t皚o prepa白ring th哀e finan般cial st隘atement八s.鞍懊翱(3)Mark稗etable 敗securit唉ies are佰

5、 highly捌 (_礙)invest拔ments,p擺rimaril拜y in sh把are sto礙cks and白 bound懊s伴，笆(_)c霸an be s耙old (_搬_)quo盎ted mar辦ket pri芭ces in 拌organiz辦ed secu澳rities 般exchang澳es.罷半佰3.Trans襖late th伴e follo隘wing Ch奧inese s愛tateme邦nts int礙o Engli佰sh (18安%盎）扒芭盎(1扒)瓣財務(wù)報表反映一翱個企業(yè)的財務(wù)狀稗況和經(jīng)營成果，拌是根據(jù)公認會計半準則編制的。這佰些報表是為許多芭不同的決策者，哀許多不同

6、的目的挨而提供的。扒納稅申報單艾則反映應(yīng)稅收益笆的計算，是由稅唉法和稅則規(guī)定的藹概念。在許多情氨況下，稅法和公翱認會計準則相似皚，但兩者卻存在絆實質(zhì)上的不同。靶罷懊(2扒)耙審計師不保證財背務(wù)報表的準確性敖，他們僅就財務(wù)白報表的公允性發(fā)邦表專家意見。然岸而注冊會計師事暗務(wù)所的聲譽來自瓣于他們對審計工敖作的一絲不茍和拌審計報告的可靠傲性。班昂氨4.Trans叭late th白e follo襖w佰ing sta傲tements搬 into C霸hinese 扒(12般%?。┌Ρ嘲?1)Acco阿unting 版princip爸les are吧 not li頒ke phys哎ical la把w愛s襖

7、；艾 they d頒o not e扳xist in耙 nature挨,awaiti邦ng disc扮overy m絆an. Rat氨her,the昂y are d皚evelope絆d by ma愛n,in li辦ght of 哎what we懊 consid罷er to b叭e the m爸ost imp哀ortant 盎objecti板ves of 跋financi胺al repo鞍rting. 稗In many懊 ways g笆enerall背y accep般ted acc凹ounting藹 princi按ples ar傲e simil叭ar to t壩he rule啊s estab翱li

8、shed 疤for an 爸organiz疤ed spor笆t shuch奧 as foo罷tball o岸r baske百tball.埃扒俺(2)Acco挨unting 跋have de扮vised p礙rocedur靶es wher岸eby the按 flows 拌of cash啊 receip邦ts and 傲payment稗s are s壩pread o暗ve皚r a per澳iod of 礙time in唉 a cert翱ain way伴 to der班ive inc澳ome,whi哎ch is r伴epresen瓣tative 百of the 佰economi澳c perfo拔rm

9、ance 擺of the 澳firm fo壩r the g阿iven pe耙riod. T阿he inco埃me conc岸ept as 俺applied疤 in the拔 real w拔orld in百volves 挨numerou啊s decis捌ions an鞍d judgm巴enmts.扒隘罷5.Multi伴ple cho靶ice que半st巴ions (c暗hoose t般he best盎 for yo八ur answ半er)(10胺%奧）襖埃頒(1)The 吧CPA fir班m audit伴ing XY 巴Recordi叭ng Serv版ice fou壩nd that凹 reta

10、in奧ed earn拔ing wer襖e under芭stated 阿and lia拜bilitie藹s were 芭oversta鞍ted. Wh爸ich of 擺the fol捌lowing 安errors 按could h邦ave bee拜n the c瓣aus扳e唉？疤辦搬A.Makin按g the a按djustme胺nt ent罷ry for 唉depreci皚ation e癌xpenses哀 twic跋e背；般般俺B.Failu盎re to r氨ecored 扒interes八t accru扒ed on a擺 note p板ayabl盎e岸；八隘盎C.Failu癌re to m班

11、ake the半 adjust爸ing ent啊ry to r熬ecored 把revenue白 which 盎had bee懊n earne敖d but n擺ot yet 隘billed 般to clie熬nt昂s鞍；按敖霸D.Faill鞍ure to 疤recored昂 the ea埃rned po唉rtion o哎f fee安s recei俺ved in 昂advance白.跋搬百(2)How 扒will ne擺t incom跋e be af氨fected 笆by the 澳amortiz笆ation o哎f a dis澳count o案n bonds敗 payabl扮e岸？挨白藹A.I

12、nter稗est exp礙ense is哀 increa板sed,so 礙net inc骯ome is 哎decreas啊e皚d白；哀霸岸B.Inter罷est exp叭ense is鞍 decrea斑sed,so 佰net inc矮ome is 按increas埃e艾d扮；瓣骯壩C.Inter皚est exp頒ense擺 is inc氨reased,凹so net 巴income 扒is incr霸ease藹d愛；凹扒疤D.Inter唉est exp耙ense is傲 decrea扳sed,so 半net inc罷ome is 艾decreas爸e阿d癌；奧隘襖(3)A st埃ock div

13、邦idend骯扒拜A.Incre安ase the罷 debt-t奧o-equit敗y ratio背 of a f俺ir襖m擺；敖吧拜B.Decre耙ase fut鞍ure ear瓣nings p翱er shar挨e埃；氨背癌C.Decre哎ase the八 size o爸f the f搬ir盎m??；捌按岸D.In藹crease 柏sharhol拌de伴r爸爸s w盎ealt隘h熬；靶皚凹E.None 愛of the 澳above.哎稗澳(4)A co班mpany h瓣ad sale拔s in bo爸th 1999艾 and 20昂00 of $八200000.按 Cost o板f sales澳

14、 for 19伴99 was 阿$140000哎. In co懊mputing辦 the co埃st of s半ales fo拔r 1999,芭an item愛 of inv疤entory 扮purchas岸ed in 1扒999 for叭 $50 wa叭s incor阿rectly 捌written熬 down t凹o curre邦nt repl案acement襖 cost o啊f $35. 爸The ite昂m is cu柏rrently澳 sellin巴g in 20跋00 for 翱$100,it奧s norma搬l selli版ng pric暗e. As a凹 result礙 of

15、thi疤s erro礙r阿：把稗般A.Incom霸e for 1八999 is 白oversta壩te按d癌；半俺敖B.Cost 罷of sale吧s for 2邦000 wil矮l be ov氨erstate板d瓣；伴扳敖C.Incom柏e for 2半000 wil藹l be ov扒er八state熬d熬；翱白芭D.Incom襖e fo襖r 2000 癌will no皚t be af盎fected.艾愛傲E.None 拌of the 暗above.敗拔白(5Using襖 the da叭ta pres巴ented b巴elow,ca拌lculate礙 the co礙st of s鞍ales

16、fo昂r the B翱C Compa瓣ny for 般1999.阿案扳Current佰 ratio 笆3.5搬敗扳Quick r胺atio 3.頒0鞍八盎Current皚 liabil胺ities 1搬2/31/19吧99 $600擺000鞍吧耙Invento擺ry 疤12/31/1柏999 $50安0000背靶笆Invento拜ry turn阿over 8.罷0癌疤案The cos礙t of sa癌les for唉 the BC笆 Compan板y for 1半999 wa扮s百：耙凹壩A.$1600芭00叭0耙；版捌鞍B.$2400絆00俺0捌；凹癌昂C.$3200藹00斑0鞍；啊扳艾D.

17、$6400骯00吧0般；暗拔傲E.None 板of thes耙e.斑壩案(6)W Co案mpany c翱omputed昂 the fo疤llowing挨 items 藹from it癌s finan澳cial re艾cords f伴or 199挨9奧：敗襖唉P佰rice-ea啊rning r按atio 12斑埃芭Pay-out班 ratio 啊0.6氨捌阿Assets 澳turnove爸r ratio扒 0.9安澳埃The div疤idend y胺ield on背 白W敗佰s commo疤n stock礙 for 19八99 is邦 扮：凹矮把A. 5% B拜. 7.2% 埃C. 7.5%吧

18、D. 10.阿2%骯傲隘(7)the 般data ab笆out Acc跋ounts r澳eceivab把le of N霸ewton C癌ompany 芭for 199俺9 as fo奧llow叭s隘：捌襖翱Account背s recei岸vab白le 12/3壩1/1999 癌$150000捌百板Allowan凹ce for 襖uncolle白ctible 壩account邦s 12/31稗/1999 5搬000(cre啊di稗t澳）八唉皚Bad deb耙t expen哀ses for伴 the ye癌ar 2000哀背佰During 拔1999 re奧coverie稗s on ba板d de

19、bts骯 previo拌usly wr霸itten o把ff were百 correc背tly rec般orded a柏t $500.昂 If the扒 beginn矮ing bal拌ance in搬 the al壩lowan板ce for 案uncolle澳ctible 芭account邦s was $埃4700,Wh稗at was 辦the amo矮unt of 凹account唉s recei襖vable w襖ritten 柏off as 搬bad deb暗ts duri鞍ng 199阿9白：瓣拌安A. $120哎0 B. $1把800 C. 按$2200 D拔. $2400俺柏芭(8)

20、Whic白h one o襖f the f板ollowin藹g items半 would 柏likely 扮increas斑e earni擺ngs per懊 share 安(EPS)of昂 a corp耙orat芭io藹n澳？唉斑案A.Decla百ration 扮of a st巴ock div按iden伴d霸；暗版翱B.Decla拜ration 奧of a st岸ock spl哀i胺t拔；板笆背C.Purch矮ase tre版asury s白toc昂k邦；鞍阿按D.A red背uction 敖in the 艾amount 巴of cash愛 divide安nds pai板d班；敖懊埃E.None

21、 伴of abov拔e疤；稗拜八(9)The 熬primary扒 purpos奧e for u笆sing an捌 invent敖ory flo吧w assum懊ption i搬s t叭o礙：愛胺擺A.Par矮allel t阿he phys扮ical fl巴ow of u奧nits me拌rchandi阿s挨e暗；案懊百B.Offse扒t again邦st reve吧nue an 暗appropr案iate co哎st of g爸oods so昂l鞍d佰；扒澳邦C.Minim罷ize inc矮ome tax霸e敗s吧；艾捌板D.Maxim靶ize the阿 report疤ed amou吧nt o

22、f n瓣et inco按me.辦胺把(10)Del癌ta comp般any sol挨d a pla翱nt asse白ts that挨 origin矮ally ha搬d cost 暗of $500叭0白0 for $般22000 c佰ash. If捌 Delta 扮company按 correc搬t(yī)ly rep伴orts a 把$5000 g拔ain on 盎this sa稗le. The班 accumu按lated d胺eprecia哀tion on奧 the as敗set at 鞍the dat岸e of sa把le must盎 have b礙ee皚n熬：暗俺挨A.$2800爸0襖；邦 B.

23、 $23愛000 C. 礙$3300澳0俺；礙 D. $27扮00按0熬；澳 E. Som捌e other扮 amount辦氨拌6.Bonds翱 payabl熬e issue把 and re熬co阿rding i藹nterest霸 expens骯es.(15凹%扮）白罷佰The ABC爸 Compan芭y sold 扒$600000扒 of its阿 9.5%,1暗2 years叭 bonds 版on Apri敗l 1,200哀0,at 10澳6. The 稗semi-an案nual in絆terest 岸payment氨 dates 跋are Apr班il 1 an凹d Octob阿er 1

24、. T壩he effe礙ctive i壩nterest癌 rate i哎s appro芭ximatel白y 8.9%.頒 The co安mpan吧y斑凹s fisca阿l year 罷e案nds Dec百ember 3罷1.耙扒爸Require佰d澳：襖疤熬Prepare擺 journa芭l entri擺es to r伴ecor唉d隘：凹敗柏(1)The 拌issue o俺f the b敖onds on盎 April 懊1澳，熬2000凹扮捌(2)The 隘first i把nterest巴 paymen懊t on Oc懊tober 1敖,2000把柏藹(3)The 艾Amortiz案ation

25、 o凹f premi八um or d百iscount癌 and in盎terest 稗expense八s on De般cember 敖31,2001罷.背佰斑7.Stat奧ement o翱f Cash 凹Flows (阿14埃%癌）俺鞍芭The net凹 income敖 of the笆 ZY Com按pany fo背r 1999 霸was $26伴0000. A八ddition挨al data扮 availa埃ble rel扳ative t背o activ疤ities f案or the 叭year ar敗e given鞍 belo矮w盎：把板伴A.Depre吧ciation矮 expens礙e

26、s for 跋the yea芭r,$9000搬0擺；拔搬皚B.Loss 骯on sale案 of mac班hinery 按used in氨 operat敖ion艾s was $霸240鞍0般；艾八翱C.Accou奧nts rec扮eivable艾 increa凹sed by 熬$200藹0拔；阿癌昂D.Accou頒nts pay翱able in百creased挨 by $84瓣0捌0扮；版礙八E.Paten藹t amort昂ization版 for th頒e year 啊was $14百80白0奧；骯俺澳F.Amort埃ization敖 of pre稗mium on斑 bonds 芭payab

27、le版 for th按e year 拌was $46艾00.懊罷敗Require哎d敗暗熬Prepare般 the ca骯sh flow拔s from暗 operat叭ing act敖ivities襖 sectio版n of a 艾stateme班nt of c背ash flo背ws unde懊r the i奧ndirect笆 method礙.霸翱鞍8.Deter巴mining 哀Revenue辦 and Ca哀pital E靶xpendit按ures (1礙1爸%巴）百傲搬The con昂troller癌 for XY佰Z Co. A叭sks you辦 to rev俺iew the伴 Rep

28、air埃 and Ma敖intenan搬ce Expe胺nses ac背count t敗o deter癌mine if啊 all of班 瓣the cha翱rges ar艾e appro芭priate.皚 The ac岸count c奧ontains哎 many t啊ransact皚ions to癌taling 礙$215540扮. All o百f the t藹ransact跋ions ar礙e consi澳dered m隘aterial按.芭跋熬Require罷d擺：愛疤霸You exa皚mine th扳ree of 愛the tra壩nsactio傲ns. Ind奧icate w岸heth

29、er 霸each tr奧ansacti挨on is p胺roperly辦 charge骯d to th骯e reqai叭r 艾and mai板ntenanc按e accou頒nt and,敖if not,案indicat骯e why n愛ot and 白to whic哀h accou按nt the 頒transac澳tion sh搬ould be奧 charge把d. The 頒three t搬ransact愛ions as隘 follow礙s跋：板扮挨Item Da艾te Amou班nt Decr案iption罷澳跋1 01/03凹/00 $10吧000 Two案-year s奧ervice

30、 傲contrac俺t on of藹fice eq按uipment盎笆懊2 05/18扳/00 $38奧5隘00 Seal礙ing roo啊f leaks拔 over e拔ntire p頒roducti頒on plan版t柏澳奧3 10/20芭/00 $48背500 Pur唉chase a辦 crane 白for the搬 assemb霸ly depa安rtement絆答俺案阿1. (1)J班ournal 礙entry扳扒拜A chron鞍ologica拌l recor靶d of tr搬ansacti挨ons,sho芭wing fo頒r each 邦transac班tion th百e debi

31、t靶s and c白redits 斑to be e安ntered 愛in spec擺i哎fic led唉ger acc伴ounts.澳氨澳(2)Goin笆g conce襖rn靶阿暗A(chǔ)n assu俺mption 哀that a 矮busines頒s entit背y will 愛continu斑e in op熬eration拜 indefi吧nitely 安and thu瓣s will 背carry o拜ut its 傲existin礙g commi傲tments.拌疤扮(3)Matc傲hing pr絆inciple懊岸半The rev壩enue ea哎rned dr班uing an辦 accou

32、n隘ting pe笆riod is翱 offset拜 with絆 the ex胺penses 八incurre罷d in ge皚neratin扒g this 芭revenue搬.凹伴鞍(4)Work擺ing cap班ital暗啊捌Current靶 assets奧 minus 暗current礙 liabil佰ities傲擺芭(5)Reve愛nue exp頒enditur板e絆辦芭Any exp岸enditur拌e that 靶will be捌nefit o安nly the氨 curren吧t accou般nting p皚eriod.熬案敖2.頒 岸每叭空敖1矮分，其中兩疤個耙debi愛t敗合澳

33、計矮1阿分扳敗懊(1)(tw絆o笆）案 (debi靶t愛）八 (拌debi靶t壩）癌 (equa昂l岸）巴靶哎(2)(adj跋ustin伴g疤）爸 (assig藹n班）版 (en芭d壩）捌 (prio班r扮）辦扒哎(3)(liq敖ui搬d愛）跋 (tha盎t癌）瓣 (a般t霸）拔扒骯3爸.皚題奧一氨1芭0叭分，第一小扳段擺6翱分，第二小捌段把4笆分翱；癌 霸題霸二澳8頒分扮胺絆(1)Fina拜ncial s把tatemen辦ts show搬 the fi搬nancial翱 positi啊on of a佰 busine爸ss and 擺the res佰ults of翱 its op板eratio

34、n靶s,prese皚nted in藹 confor岸mity wi哀th gene邦rally a笆cce氨pted ac班countin扮g princ埃iples. 罷These s辦tatemen伴ts are 絆intende拔d for u癌se by m邦any dif擺ferent 按decisio奧n maker盎s,for m挨any dif白ferent 壩purpose埃s.俺按埃Tax ret岸urns sh唉ow the 頒computa矮tion of笆 taxabl絆e incom般e,legal懊 concep暗t by ta邦x laws 頒and reg疤u

35、lation佰s. In m半any cas拔es,tax 敖laws ar辦e simi跋lar to 辦general癌ly acce版pted ac氨countin襖g princ八iples,b叭ut subs跋tantial板 differ艾ences d岸o exist叭.佰霸阿(2)Audi隘tors do擺 not gu柏arantee靶 the ac敖curacy 敖of fina扒ncial s擺tatemen頒t般s瓣；昂 they e白xpress 敖only th哎eir exp扮ert opi骯nion as般 to the俺 fairne拌ss of t奧he s

36、tat傲ements.埃 Howeve爸r,CPA f翱irms st澳ake 板their r斑eputati挨ons on 壩the tho班roughne笆ss of t盎heir au般dits an熬d the d阿ependab俺ility o絆f their背 audit 跋reports皚.鞍班般4背.靶每小白題襖6岸分，每小題包括擺三小句，每小瓣句鞍2壩分。骯絆斑(1哀)叭會計原則不象自案然法則，從性質(zhì)骯上來說不是等待斑人們?nèi)グl(fā)現(xiàn)，而辦是我們考慮財務(wù)跋報告的最重要目阿標后據(jù)此由人制艾定的。在很多方啊面公認會計準則辦類似于為有組織凹的體育比賽，如罷足球或籃球比賽礙制定的比賽規(guī)則

37、凹。案瓣阿(2般)盎會計師制定了一壩些會計程序，據(jù)案此將現(xiàn)金收支分皚配于一定期間昂，以某種方式確絆定出收益，該收癌益代表這個企業(yè)鞍特定期間的經(jīng)濟叭成果。收益概念按應(yīng)用于現(xiàn)實生活傲涉及許多的抉擇俺和判斷。壩板隘5拜.敖每小題選瓣對氨1啊分邦熬按(礙1凹）八C傲，礙(柏2佰）邦A(yù)昂，扮(凹3柏）吧B敖，把(疤4哎）八C把，頒(版5扒）啊C翱，拜(癌6暗）熬A頒，拌(耙7翱）疤C辦，頒(半8翱）靶C白，耙(拌9骯）拜B奧，把(1傲0爸）艾B擺埃頒6.(澳1扒）全昂對般4疤分艾，阿(哎2懊）全胺對奧5安分壩，拔(版3暗）全啊對岸6艾分頒敖半(1)Debi巴t壩：版 cash 6跋36000八稗襖Credi耙t捌：壩 Bonds 盎payable霸 600000挨捌矮Premium哎 on bon半ds paya捌ble 360敖00班爸阿(2)Debi柏t板：阿 Intere爸st 爸Expense八s 28302把藹白Premium奧 on bon辦ds paya笆ble 198斑半拜Cred