中央財經(jīng)大學(xué)碩士入學(xué)考試會計試題

1、33/34中央財經(jīng)大學(xué)1999年碩士入學(xué)考試會計學(xué)試題 招生專業(yè)：會計學(xué)考試科目：會計學(xué)注意： 1凡報考企業(yè)會計理論與方法方向的，做一、二、三、四題；凡報考西方會計理論與方法、治理會計理論與方法方向的，做一、四、五、六題；凡報考審計理論與方法方向的，做一、二、三、七題凡報考投資會計與審計方向的，做一、二、八題。2本試卷選擇題可選一至四個符合題意的正確答案，不選、錯選、多選，均不得分。3推斷題正確的用“V”表示，錯誤的用“X”表示，推斷正確的得分，推斷不正確的倒扣分。4注意：本試卷所有的答案，包括選擇、推斷和填空，應(yīng)按試題順序號寫在答題紙上，不必抄題，寫在試卷紙上不得分。一、會計學(xué)基礎(chǔ)（25分）

2、（一）選擇題（10分）：1為會計工作規(guī)定了空間活動范圍是A.會計主體B持續(xù)經(jīng)營C會計分期 D貨幣計量2下列內(nèi)容中屬干會計核算方法的是A會計差不多等式 B會計科目和帳戶C復(fù)式記帳 D成本計算3會計憑證的作用是A.記錄經(jīng)濟業(yè)務(wù)B明確經(jīng)濟責(zé)任C登記賬簿 D編制會計報表4.銀行存款日記帳簿是A.序時賬簿B分類賬簿C備查賬簿 D總賬賬簿5.對原始憑證的審核要緊是審查其A合法性 B.合理性 C完整性D真實性6下列帳戶中屬成本計算帳戶的有A.材料采購 B待拉費用C制造費用D生產(chǎn)成本7使發(fā)出存貨的成本接近期末成本水平的發(fā)出存貨計價方法是A.先進先出法 B.加權(quán)平均法C移動加權(quán)平均法D后進先出法8期末帳項的調(diào)整

3、一般有A.應(yīng)計收入 B應(yīng)計費用C收入分?jǐn)侱成本分?jǐn)?既能提供貨幣指標(biāo)又能提供實物指標(biāo)的帳戶是A.應(yīng)收帳款 B固定資產(chǎn)C應(yīng)付帳款D產(chǎn)成品10從1998年1月1日起我國企業(yè)開始編制的要緊會計報表有A.資產(chǎn)負(fù)債表 B利潤表C財務(wù)狀況變動表D現(xiàn)金流量表（二）推斷題（5分）：1能以貨幣計量但不能給企業(yè)帶來以后經(jīng)濟效益的經(jīng)濟資源也是企業(yè)的資產(chǎn)。2審核會計憑證確實是行使會計監(jiān)督職能的表現(xiàn)。3權(quán)責(zé)發(fā)生制是對會計信息質(zhì)量要求的原則。4期間費用是指不能直接歸屬于某種產(chǎn)品成本的費用，發(fā)生在當(dāng)期，應(yīng)從當(dāng)期損益中全部扣除。5集合分配帳戶期末一般沒有余額。（三）簡答題（10分）：1什么是會計核算形式？2什么是永續(xù)金存制？

4、二、財務(wù)會計（30分）（）選擇題（5分）：l遞延資產(chǎn)的要緊內(nèi)容有A.開辦費B固定資產(chǎn)改良支出C大修理支出 D.籌建期間匯兌凈損失2在會計實務(wù)中，列入費用處理的損失項目有A.固定資產(chǎn)清理凈損失B原材料、產(chǎn)成品盤虧凈損失C壞賬損失 D投資所發(fā)生的損失3某項固定資產(chǎn)的原值為 40000元，可能凈殘值率為 l，可能使用年限為 10年，在使用6年零5個月后售出，其間曾因大修理停用3個月，售出時的賬面凈值為。A.15580 B1459oC14190 D151804甲公司是乙公司的全資子公司，年末乙公司長期投資賬面價值為210萬元；甲公司實收資本賬面價值為50萬元，資本公積賬面價值為10萬元，沒有盈余公積和

5、未分配利潤。則合并報表上“長期投資”項目的金額是A.200萬元B.210萬元C160萬元 D150萬元5融資租入固定資產(chǎn)的原始價值包括A.租賃協(xié)議確定的價款 B支付的運輸費C可能的修理費D支付的保險費（二）推斷題（5分）：l壞賬預(yù)備提取依據(jù)是應(yīng)收賬款科目的借方發(fā)生額。2在遞延法下，若稅率、稅種有變化，則對已計入遞延稅款的金額要進行調(diào)整。3“往常年度損益調(diào)整”科目的貸方反映企業(yè)往常年度多計的收益，借方反映企業(yè)往常年度少計的收益。4長期借款的本金和利息支出，以及外幣折算差額，均應(yīng)計入“長期借款”科目的貸方。5銀行本票付款期內(nèi)見票即付，因而銀行概不受理掛失。（三）核算題（15分）：11998年母公司

6、向子公司銷售產(chǎn)品一批，貨款尚未收到，金額為60,000元，母公司計提壞賬預(yù)備的比例為5%，子公司計提壞帳預(yù)備的比例為3。要求：母公司在年末編制合并報表時，編制有關(guān)抵銷會計分錄。2某企業(yè)用公益金購建職工住房一棟，支付銀行存款1,000,000元，并已交付使用。請作有關(guān)會計分錄。3某企業(yè)7月份購入不預(yù)備在年內(nèi)變現(xiàn)的甲企業(yè)債券一批，面值65,000，期限5年，年利率 20，購入時債券已發(fā)行2年零6個月，企業(yè)用銀行存款實際支付價款104000元。年末，計算該債券的投資收益，折溢價的攤銷采納直線法，并按年分?jǐn)?。請作有關(guān)會計分錄。4某企業(yè)托付外單位加工材料（非金銀首飾），原材料價款400,000元，加工費

7、用80,000元，由受托方代收代繳的消費稅8,000元，材料加工完畢運回入庫，加工費用尚未支付。托付方企業(yè)材料采納實際成本核算。材料收回后用于接著加工應(yīng)稅消費品。請作托付方的會計分錄。5某企業(yè)向外出借包裝物鐵桶300只，打算成本每只60元，每只押金70元，收到押金存入銀行，借期4個月到期收回200只，退回押金，其余逾期未收回。請作有關(guān)會計分錄。（四）簡答題（5分）：應(yīng)付債券溢價和折價的攤銷方法有哪幾種，它們的特點是什么，各有什么缺點？三、成本會計（25分）（一）推斷題（每題1分，共8分）1.在計算產(chǎn)品成本時，制造費用都要進行分配。2企業(yè)在某一會計期間產(chǎn)品成本的總和不一定等于該會計期間實際發(fā)生的

8、費用總和。3產(chǎn)品成本需要進行成本還原的次數(shù)與計算產(chǎn)品成本的步驟相同。4一次支付數(shù)額較大，而且受益期超過一個月的費用都應(yīng)作為待攤費用。5屬于直接費用的生產(chǎn)工人工資都能夠直接計入產(chǎn)品成本。6幾種成本計算方法同時應(yīng)用，是指在計算一種產(chǎn)品成本時，同時采納幾種成本計算方法。7生產(chǎn)經(jīng)營費用按其經(jīng)濟內(nèi)容能夠分為計入產(chǎn)品成本的生產(chǎn)費用和不計入產(chǎn)品成本的經(jīng)營治理費用。8商品采購成本包括按進價計算的已購商品的進價成本和應(yīng)分?jǐn)偟牟糠纸?jīng)營費用。（二）選擇題（每題1分，共6分）1成本核算的基礎(chǔ)工作包括A.定員定額治理制度B.原始記錄制度C材料收發(fā)領(lǐng)退盤存制度 D內(nèi)部結(jié)算制度2屬于間接費用的有A.治理費用B車間機器設(shè)備折

9、舊費用C生產(chǎn)工人計件工資 D財務(wù)費用3某產(chǎn)品需要通過三道工序加工而成，第一、二、三道工序的工時定額分不是10小時、9小時、6小時，則第三道工序的完工程度為。A.51B8913C.60D 834采納分批法計算產(chǎn)品成本時，作為成本計算對象的某一批不能夠是A.不同定單中的同種產(chǎn)品B同一定單中同種產(chǎn)品的組成部C同一定單中的不同產(chǎn)品 D不同定單中的不同產(chǎn)品5產(chǎn)品成本計算的分類法適用于A.品種規(guī)格繁多的企業(yè)B能夠按照一定標(biāo)準(zhǔn)分類的產(chǎn)品C只適用大批大量生產(chǎn)的產(chǎn)品 D企業(yè)生產(chǎn)的聯(lián)、副產(chǎn)品6與計算產(chǎn)品成本有關(guān)的方法是A.材料的計價方法B機器設(shè)備的計價方法C無形資產(chǎn)的攤銷方法 D待攤費用的攤銷方法（三）簡答題（4

10、分）：簡述成本會計的職能（四）計算題（7分）：某工業(yè)企業(yè)采納平行結(jié)轉(zhuǎn)分步法計算產(chǎn)品成本。該企業(yè)生產(chǎn)的A產(chǎn)品，其生產(chǎn)費用在完工產(chǎn)品和在產(chǎn)品之間的分配采納定額比例法，其中原材料費用按定額原材料的比例分配，其他各項費用均按定額工時的比例分配。有關(guān)資料如下：l第一、第二車間的生產(chǎn)費用車間項目原材料工費及福利費制造費用一車間月初在產(chǎn)品560525104905本月發(fā)生的費用372320983159二車間月初在產(chǎn)品19552835本月發(fā)生的費用375138222A產(chǎn)品定額資料車月初在產(chǎn)品本月投入本月產(chǎn)成品間份定額原定額定額原定額單件定額產(chǎn)量定額原定額額材料工時材料工時原材料材料工時 費用 費用費用 工時 費

11、用 一車間52802440320014005030100件 50003000二車間1300345540100件 4000合計52803740320048555070100件 50001 70003要求：（l）計算第一、第二車間原材料費用，工資及福利費和制造費用的分配單。（2）計算A產(chǎn)品在各車間應(yīng)分?jǐn)偟牧稀⒐?、資的份額。（3）確定A產(chǎn)品的料、工、費成本。四、治理會計（20分）：（）推斷題（每題1分，共3分）：1降低約束性固定成本只有從經(jīng)濟合理地利用企業(yè)的生產(chǎn)能力，提高產(chǎn)品產(chǎn)量著手。2在沒有期初存貨但有少期期末存貨的條件下，一個經(jīng)營正常的企業(yè)采納全部成本計算法求得的利潤比采納變動成本計算法求得的利

12、潤要少。3從本質(zhì)上講，損益兩平點確實是成本平衡點。（二）選擇題（每小題2分，共6分）：1下列方法中屬于定量分析方法的有A.指數(shù)平滑法 B因果預(yù)測分析法C推斷分析法D德爾斐法2在實際工作中，下列各項通常作為變動成本處理的項目有A.直接材料 B計時工資C計件工資D治理部門的辦公費用3下列預(yù)算屬于業(yè)務(wù)預(yù)算的有A.制造公用預(yù)算 B治理費用預(yù)算C現(xiàn)金預(yù)算D設(shè)備采購預(yù)算（三）簡答題（4分）：簡述責(zé)任成本與產(chǎn)品成本的要緊區(qū)不。（四）計算題（7分）：假定某公司每年需用甲、乙兩種零件，由一臺設(shè)備分批輪換生產(chǎn)。它們的全年需要量分不為72000個、144000個；它們的每批鋼整預(yù)備成本分不為400元、600元；它們

13、的每個零件全年儲存成本分不為6元、4元；它們的每日產(chǎn)量分不為600個、800個；它們的每日領(lǐng)用量分不為200個、400個。要求：（l）確定甲、乙兩種零件的最優(yōu)化生產(chǎn)批量；（2）假定該公司今年只生產(chǎn)甲零件一種，那么，它的最優(yōu)生產(chǎn)批量、最優(yōu)生產(chǎn)批數(shù)及全年所耗費的總成本各為多少？5, Western F1nanclal Accountlng(35 )l. True or False: (5)a. The term cash includes currency, coin, checks, money orders, and government bondsand notes.b. SPecial j

14、ournals are used primarily to record unusual transactions.c. When the aCquisition of a subsidiarys stock is treated as a peling of interests, subsid-iary retained earnings at aCquisition can be included as part of consolidated retained earnings.d. The consolidated inome statement always rePOrts all

15、revenues and exPenses of both theparent and sudsidiary.e. When a subsidiary is aCquired by the purchase of its stock by the parent, the retained earnings of the subsidiary as of the date of acquisition are not included in consolidated retainedearnings.2. Multple - choice(5)A.While preparing a bank r

16、econciliation, an accountant discovered that a $372 check re-turnde with the bank statement had been recorded erroneously in the dePOsitors accountingrecords as $327. In preParing the bank reconciliation the appropriate action to correct this errorwould be to:a. Add $45 to the balance Per the deposi

17、tors records.b. Add $45 to the balance per the bank statement.c. Deduct $45 from the balance Per the bank statement.d. Deduct $45 from the balance per the dePOsitors records.B. The Allowance for Boubtful Accounts represents:a. Cash set aside to make up for bad debt losses.b. The amount of uncollecti

18、ble accounts written off to date.c. The difference between total credit sales and collections on credit sales.d. The difference between the face vaIue of accounts receivable and the net realizable valueof accounts receivable.C. A credit memorandum should be issued when:a. Merchandise is sold on acco

19、unt.b. A customer makes a credit purchase fOr an amount in excess of his or her credit lindt.c. A seller decides to reduce the balance of an account receivable for easons other than pay-ment by hte customer.d. A buyer considers it appropriate to reduce the balance of an account payable for reasons o

20、ther than rnaking paymnt tO the creditor.D. A callable preferred stock entitles the corPOration toa. redeem the stock for its par valueb. redeem the stock at a previously sPecified pricec. redeem the stock for the total amount paid by the shareholder at the time the stock was issuedd. redeem the sto

21、ck in exchange for common stockE. Financial leverage involvesa. using preferred stock to retain voting contro of a corPorationb. the issuance of bonds because the firm is umable to sell stockc. uaing funds with a limited rate of return to finance a portion of the assets of the firmd. mone of these3.

22、 The stockholders equty of Sutton Corporation at Dec. 31, 1996, is shown below: stock-holders equity:Common stock, $10 par, l00, 000 shares authorized, 40, 000 shares issued . $400, 000Additional paid - in capitsl: common stock. -. . ., . . . . . $200, 000Total paid - in capital.- . . . . . . -. . .

23、 . . .-. $600, 000Retained earnings . .-. . . . . . . . . . . . .$l, 500, 000Total stockholderss equity.- . . . -. . -. . . . . . . $2, 100, 000Transactions affecting stockholders equity during 1997 are as follows:Mar. 31 A 5 - for - 4 stock split proPOsed by the board of directors was approved by v

24、ote of the stockholders. The l0, 000 mew shares were distributed to stockholders. Apr. 1 The company purchased 2, 000 shares of its common stock on the open market at $37 Per share.July 1 The company reissued 1, 000 shares of treasury stock at $45 per share.July 1 Issued for cash 20, 000 shares of p

25、reniously unissued $8 pre value common stock at aprice of $45 per share.Dec. 1 A cash dividend of $l per share was declared, pay3ble on Dec. 30, to stockho1dersof record at Dec. 14 Dec. 22 A 10% stock dividend was declared; the dividend shares are to be distributed on Jan. 15 of the fOllowing year.

26、The market price of the stock on Dec. 22 was $48 per share.The net income for the year ended Dec. 31, 1997, amounted to $177, 000, after an ex-traordinary loss of $35, 400 (met of relafed income tax benefits).Instructions:a. Prepare journal entries to record the transations relating to stockholders

27、equity that took place during the year.b. Prepare the lower section of the income statement for l997, beginning with the income before extraordinary items and showing the extraordinary llos and the net income. Also illustrate the presentation of earningsper share in the income statement, assuming th

28、at earnings per share is determined of the basis of the weighted - average number of shares Of outstanding during the year.c. Prepare a statement of retained earnings for the year ending Dec. 31, 1997. (l0)4. On January 1, 1996, Bishop Industries purchased 60, 000 shares of the wiely traded com-mon

29、stock of Franklin - Parker CorPOration for $1, 5000, 000. On this date, Franklin - Parkerhad 150, 000 shares of a single class of stock outstanding and total stockholders equity of $3, 750, 000. The following data is available regarding Franklin - Parker Corporation fOr 1996 and 1997:Net income (los

30、s) . . . . . . $(300, 000)$1, 500, 000Dividends declared & paid$(75, 000) $600,000Quoted market price per share at Dec.31$22$30Instructions:a. Briefly describe how Bishop Industries shoule account for this investment (e. g., cost, low-erof - cost - or - market, equity method, consolidate, etc. ) Ide

31、ntify the principa1 factors whichdetermine the accounting treatment.b. Compute each of the fOllowing amountS relating only to Bishops investment in Frandlin -ParkEr ChrPOration.(l )Cash dividends received by Bishop in 1996 and 1997.(2)Amounts (if any) rePOrted in Bishops income statement in 1996 and

32、 1997 for each ofthe following: Dividend Revenue; Investment Income (or LOss); Unrealizde Gain (or loss) on Marketable Equity Securities(3)Carrying value of this investment reported on BishOps balance sheet at Dec. 3l, 1996,and at Dec. 31 1997c. Compute the market value of Bishop Industries investme

33、nt in Franklin - Parker at Dec.3l, 1996 and Dec. 31, 1994, How are these market values reflected in Bishops financial state-ments, if at all? (10)5. Financial Planners has three partners - Reed, Stein, and Trump. During the current year their capital balances were: Reed $l40, 000; Stein, $l00, 000;

34、and Trump, $60, 000. The partnership agreement provides that parnters shall receive sa1atry allowances as follows: Reed, onne; Stein, $60, 000; and Trump, $38, 000. The partners shall also be allowed l2 % interestannually on their capital balances. Residual profit or loss is to be dividend: Reed, 50

35、%; Stein,30%; Trump, 20%Instructions:PreM SeParate schedules showing how incomeo loss wi1l be divided among the three Part-an in each of the fOllowing cases. The finure given in each ax is the annual partnership net in-come or loss to be Wted amOng the partners.a. Inare of $554,000b. Incom of $83,00

36、0c. the of $19,000六、西方審計 （20分）（）選擇題（每題2分，共10分）：！國際審計準(zhǔn)則包括A.一般準(zhǔn)則 B工作準(zhǔn)則C報告準(zhǔn)則D附件2企業(yè)的內(nèi)部操縱體系包含的要素有A.操縱環(huán)境 B會計系統(tǒng)C操縱程序D治理系統(tǒng)3由于審計人員方面的緣故導(dǎo)致的審計人員被訴訟的情況可能有A.違約 B過失C經(jīng)營失敗D欺詐4審計報告中必須具備的內(nèi)容是A.已審會計報表的名稱、反映的日期或期間 B審計意見C審計人員簽章D報告日期5驗證應(yīng)收帳款的真實性最有效的審計程序是A.函證 B檢查發(fā)票C.查閱明細表 D編制應(yīng)收帳溫帳齡分析表（二）推斷題（每題1分，共5分）：1由于種種緣故，被設(shè)計單位的內(nèi)部操縱制度存在著

37、固有局限性，因此講審計時總存在有固有風(fēng)險。2被設(shè)計單位治理當(dāng)局與律師聲明書是一種有力的證據(jù)，但其本身不足以對審計人員 形成審計意見提供差不多證據(jù)。3在使用較低的操縱風(fēng)險可能水平法下，審計人員依照低的打算可同意檢查風(fēng)險水平，安排執(zhí)行擴大的實質(zhì)性測試。4統(tǒng)計抽樣能使審計人員量化和操縱抽樣風(fēng)險，故統(tǒng)計抽樣應(yīng)全面代替非統(tǒng)計抽樣。5審計人員可能的審計風(fēng)險和所需收集的審計證據(jù)數(shù)量成正比。（三）簡答題：（5分）什么是審計重要性？審計人員在會計報表審計過程中應(yīng)如何運用重要性原則？七、審計（20分） （一）推斷題（每題2分，共6分）： 1抽樣審計只抽查一部分會計資料或經(jīng)濟業(yè)務(wù),因此也叫做局部審計2注冊會計師審查會計報表，只對托付人負(fù)責(zé)，形成的審計報告應(yīng)直接向托付人提出，不需經(jīng)任何機關(guān)部門或單位審定。3審計人員判定被審計單位所提壞帳預(yù)備是否適當(dāng)?shù)年P(guān)鍵是要分析、推斷有多少應(yīng)收帳款屬于無法收回的。（二）選擇題（每題2分，共6分）：1會計師事務(wù)所應(yīng)當(dāng)建立審計工作底稿保密制度，對審計工作底稿涉及的商業(yè)秘密保密。但在（）情