對(duì)外經(jīng)濟(jì)貿(mào)易會(huì)計(jì)綜合答案歷年考研真題2010-筆記加

對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)2004年攻讀入學(xué)考試 Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13Thestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingexcept:Theabilityof toremainThemajorsourcesofcashreceiptsduringthe ’sThereasonswhynetcashflowsfromoperatingactivitiesdifferfrom AndebitentryoftheAllowancefordoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-AverageActivityOnDecember15,2002,WSreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.ThecorrectoneofthefollowingstatementsisA.WSrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockin2002;B.WSstockholders’equitywasincreasedby$110000whenthetreasurystockC.ThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’equityof$85000;D.ThetreasurypurchasedwasrecordedatcostandwasshowninWSDecember31,2003,balancesheetasanWhichofthefollowingistruewhenabusinessisorganizedascorporation?A.Stockholdersdonothavetopay etaxesondividendsreceived,becausethecorporationissubject etaxesonitsB.Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapitalstock;C.Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdoaffecttheamountofstockholders’equityshowninthebalanceD.Eachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagementdecisions. etaxesresultThefactthatbondinterestisdeductibleinthecomputationof TimingTheinabilityofa topay etaxliabilityonThepermanentdifferencebetweenaccounting eand SPsoldantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen: B. C.D.someotherTSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenattheendsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisys.Thecostofthismerchandiseamountedto$13000attheendof2002and$19000attheendof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:UnderstatedOverstatedOverstatedUnderstatedSomeother soldmarketablesecuritiescosting$82000for$94000cash.In estatementandstatementofcashflows,respectively,thisappear$94000gainand$94000cash$12000gainand$94000cash$12000gainand$80000cash$82000salesand$94000cashTheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.WhichofthefollowingerrorscouldhavebeentheMakingtheadjustingentryfordepreciationexpenseFailuretorecordinterestaccruedonanoteFailuretorecordtheearnedportionoffeesreceivedinFailuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtos.TheentrytorecorddepreciationIsanapplicationoftheclosingIsanapplicationofthematchingUsuallyincludesanoffsettingcrediteithertocashortoaccountsNoneoftheTheclosingprocessinvolvesseparateentriestoclose(1)expenses,(2)dividends,(3)revenues,and(4)nete(orloss).Thecorrectsequencingoftheentriesis:WhenthereisachangeinestimatedPreviousdepreciationshouldbeCurrentandfutureyear’sdepreciationshouldbeOnlyfutureyears’depreciationshouldbeNoneoftheGiveabriefexnationforthefollowingterms(9ExtraordinaryCapitalTreasuryCashPrice-earnings(P/e)Accountingterminology(4Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermTheamountthatmustbepaidtosettlealiabilityatthedateitesdue..Depreciationmethodswhichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears..Thepercentageoftotalassetsfinancedby Amountsinvestedinacorporationbyits.Translatethefollowingstatementsinto.(10Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompleymissing,theinformationwillnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.Losscontingenciesareaccruedif(1)itisprobablethatalosshasbeenincurredand(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.TranslatethefollowingstatementsfromintoEnglish.(15公司股東通常具有董事會(huì)、享有公司的股利的權(quán)利；在公司的時(shí)候，股東還享有分配凈資產(chǎn)的權(quán)利。公司的董事會(huì)迥然不同制定公司的政策、督察公司管理者的工作、保護(hù)股東的利益。公司管理者則是由董事會(huì)任命來(lái)經(jīng)營(yíng)管理企業(yè)的職業(yè)經(jīng)理人。在毛利法中成本比率是100%減去企業(yè)以往的銷(xiāo)售毛利率，而在零售價(jià)中成本率則是可供銷(xiāo)售的ComputationandCashflows(5Purchaseofmarketablesecurities $()Proceedsfromsalesofmarketable

ProceedsfromsalesofNetcashusedbyinvesting estatementfor2003followingLossonsalesofmarketableGainonsalesofAllpaymentandproceedsrelatingtothesetransactionswereinPleasecomputetheCostofthelandsoldduringBookvalueofmarketablesecuritiessoldduringEffectsoftransactionsuponratioysis(6Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontheratiolistedbesideeachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:D=decreasetheratio,I=increasetheratio,NE=noeffectonthis Inventoryturnover(4times):Madelargepurchasesincreasingtheaveragesizeofinventory. Returnontotalassetsis14%:Issued10%bondsandinvestedtheproceedstoearn12%. Earningspershare($6.25):Soldcommonstockhelpintreasuryatapriceabovecost.Bondspayable(8OnDecember31,2002,XYissued$faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.TomakethejournalentryforXY torecordtheissuanceofthebondspayableatDecember31,2002;TomakethejournalentryforXY torecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balancesheet. 的比率我國(guó)的會(huì)計(jì)準(zhǔn)則――非貨幣準(zhǔn)則要求，換入資產(chǎn)的價(jià)值主要以換出產(chǎn) 四、綜合分析題（共30分）答案部分：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)2004年攻讀入學(xué)考試 Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13Thestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingexcept:Theabilityof toremainThemajorsourcesofcashreceiptsduringthe ’sThereasonswhynetcashflowsfromoperatingactivitiesdifferfrom AndebitentryoftheAllowancefordoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyrisingprices,theinventorymethod,whichwouldproducethelargestinventorycostonthebalancesheet,wouldbe:FIFOLIFOWeighted-AverageActivityOnDecember15,2002,WSreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.ThecorrectoneofthefollowingstatementsisA.WSrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockin2002;B.WSstockholders’equitywasincreasedby$110000whenthetreasurystockC.ThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’equityof$85000;D.ThetreasurypurchasedwasrecordedatcostandwasshowninWSDecember31,2003,balancesheetasanWhichofthefollowingistruewhenabusinessisorganizedascorporation?A.Stockholdersdonothavetopay etaxesondividendsreceived,becausethecorporationissubject etaxesonitsB.Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapitalstock;C.Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdoaffecttheamountofstockholders’equityshowninthebalanceD.Eachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagementdecisions. etaxesresultThefactthatbondinterestisdeductibleinthecomputationof TimingTheinabilityofa topay etaxliabilityonThepermanentdifferencebetweenaccounting eand SPsoldantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen: B. C.D.someotherTSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenattheendsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisys.Thecostofthismerchandiseamountedto$13000attheendof2002and$19000attheendof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:UnderstatedOverstatedOverstatedUnderstatedSomeother soldmarketablesecuritiescosting$82000for$94000cash.In estatementandstatementofcashflows,respectively,thisappear$94000gainand$94000cash$12000gainand$94000cash$12000gainand$80000cash$82000salesand$94000cashTheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.WhichofthefollowingerrorscouldhavebeentheMakingtheadjustingentryfordepreciationexpenseFailuretorecordinterestaccruedonanoteFailuretorecordtheearnedportionoffeesreceivedinFailuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtos.TheentrytorecorddepreciationIsanapplicationoftheclosingIsanapplicationofthematchingUsuallyincludesanoffsettingcrediteithertocashortoaccountsNoneoftheTheclosingprocessinvolvesseparateentriestoclose(1)expenses,(2)dividends,(3)revenues,and(4)nete(orloss).Thecorrectsequencingoftheentriesis:WhenthereisachangeinestimatedPreviousdepreciationshouldbeCurrentandfutureyear’sdepreciationshouldbeOnlyfutureyears’depreciationshouldbeNoneoftheAnswers:1、C2、D3、B4、C5、A6、B7、B8、C9、B10、D11、B12、D13、Giveabriefexnationforthefollowingterms(9EPS:Totalearningsdividedbythenumberofshares paniesoftenuseaweightedaverageofsharesoutstandingoverthereportingterm.EPScanbecalculatedforthepreviousyear,forthecurrentyear，orforthecomingyear.Lastyear'sEPSwouldbeactual,whilecurrentyearandforwardyearEPSwouldbeExtraordinaryitem:Anon-recurringeventthatmateriallyaffecteda'sfinancesinareportingperiod.MustbeexinedintheannualreportorquarterlyCapitalexpenditure:Moneyspenttoacquireorupgradephysicalassetssuchasbuildingsandmachinery.Alsocalledcapitalspendingorcapitalexpense.Treasurystock:Stockreacquiredbyacorporationtoberetiredorresoldtothepublic.Treasurystockisissuedbutnotoutstanding,andisnottakenintoconsiderationwhencalculatingearningspershareordividends,orforvotingCashequivalents:Highlyliquid,verysafeinvestmentscanbeeasilyconvertedintocash,suchasTreasuryBillsandmoneymarketfunds.Price-earnings(P/E)ratio:Themostcommonmeasureofhowexpensiveastockis.TheP/Eratioisequaltoastock'smarketcapitalizationdividedbyitsafter-taxearningsovera12-monthperiod,usuallythetrailingperiodbutoccasionallythecurrentorforwardperiod.ThehighertheP/Eratio,themorethemarketiswillingtopayforeachdollarofannualearnings.Thelastyear'sprice/earningsratiowouldbeactual,whilecurrentyearandforwardyearprice/earningsratiowouldbeestimates,butineachcase,the"P"intheequationisthecurrentAccountingterminology(4Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermTheamountthatmustbepaidtosettlealiabilityatthedateitesdue.AccountsPayable.Depreciationmethods,whichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears.Accelerateddepreciationmethod Thepercentageoftotalassetsfinancedbycreditors. Ratio.Amountsinvestedinacorporationbyits EquityTranslatethefollowingstatementsinto.(10Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompleymissing,theinformationwillnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.Losscontingenciesareaccruedif(1)itisprobablethatalosshasbeenincurredand(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.限制，高相關(guān)性和高可靠性這兩個(gè)特征使信息成為更令人注意的商品，即信息在決策中的有效性。如果構(gòu)成有效信息的何一個(gè)特征完全，信息就會(huì)失效。雖然從論上來(lái)講，會(huì)計(jì)TranslatethefollowingstatementsfromintoEnglish.(15公司股東通常具有董事會(huì)、享有公司的股利的權(quán)利；在公司的時(shí)候，股東還享有分配凈資產(chǎn)的權(quán)利。公司的董事會(huì)迥然不同制定公司的政策、督察公司管理者的工作、保護(hù)股東的利益。公司管理者則是由董事會(huì)任命來(lái)經(jīng)營(yíng)管理企業(yè)的職業(yè)經(jīng)理人。毛利法中成本比率是100%減去企業(yè)以往的銷(xiāo)售毛利率，而在零售價(jià)中成本率則是可供銷(xiāo)售的商Shareholdersofausuallyhavetherightofvotingforthedirectorateandtakingthedividendsdeclaredbythe.Atthetimeofliquidation,shareholdersalsohavetherightsofassigningnetassets.Thedirectoratewillestablish’s,superviseworkofhigh-levelmanagersandprotectshareholders’interestwidelydifferently.’shigh-levelmanagersareprofessionalmanagersappointedbythedirectoratetooperateandmanagetheBothgrossprofitmethodandretailingpricemethodusecostratiotoestimatecostofgoodssoldandclosingdeposits.Costofgoodssoldisestimatedbycostratiomultiplyingnetsales.Andcostofclosingstockistheamountremainingafterthecostofgoodssoldhasbeendeductedfromthecostofgoodsavailableforsales.Ingrossprofitmethod,costratioequalsto100%reducing’spreviousgrossprofitmargin;whileintheretailpricemethod,costratioistheratiobetweencostofgoodsavailableforsalesandretailingpriceofgoods.ComputationandCashflows(5Purchaseofmarketable Proceedsfromsalesofmarketable

Proceedsfromsalesofland Netcashusedbyinvestingactivities estatementfor2003includingthefollowingitems:Lossonsalesofmarketable Gainonsalesof AllpaymentandproceedsrelatingtothesetransactionswereinPleasecomputetheCostofthelandsoldduringBookvalueofmarketablesecuritiessoldduring2003.Costofthelandsoldduring2003=500000-900000 ＋（Bookvalueofmarketablesecuritiessoldduring2003BookvalueofmarketablesecuritiessoldduringEffectsoftransactionsuponratioysis(6Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontheratiolistedbesideeachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:D=decreasetheratio,I=increasetheratio,NE=noeffectonthis Inventoryturnover(4times):Madelargepurchasesincreasingtheaveragesizeofinventory. Returnontotalassetsis14%:Issued10%bondsandinvestedtheproceedstoearn12%. Earningspershare($6.25):Soldcommonstockhelpintreasuryatapriceabovecost.Bondspayable(8OnDecember31,2002,XYissued$faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.TomakethejournalentryforXY torecordtheissuanceofthebondspayableatDecember31,2002;TomakethejournalentryforXY torecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balancesheet.Debit:bank Credit:bondspayable—facevalueof Debit:financialexpenses—interestexpenses Credit:bondspayable—interestpayable ThecarryingvalueofthebondspayableatXYDecember31,2003,balancesheetis2,180,000.第二部分：中文試題（80分一、解釋下列名詞或述語(yǔ)（每小題2分，共10分會(huì)計(jì)主體假設(shè):會(huì)計(jì)主體又稱會(huì)計(jì)實(shí)體，是會(huì)計(jì)核算服務(wù)對(duì)象，或者說(shuō)是會(huì)計(jì)人員進(jìn)行據(jù)能控制資源、承擔(dān)義務(wù)并進(jìn)行經(jīng)營(yíng)運(yùn)作的經(jīng)濟(jì)單位來(lái)確定；二是根據(jù)特定的個(gè)人、或機(jī)構(gòu)現(xiàn)金流量表:現(xiàn)金流量表是以現(xiàn)金為基礎(chǔ)編制的財(cái)務(wù)狀況變動(dòng)表，反映企業(yè)一定期間內(nèi)的變動(dòng)成本，還包括銷(xiāo)售、用中的變動(dòng)成本即期間變動(dòng)成本，所以邊際貢獻(xiàn)又可以分資本市場(chǎng):的重要組成部，著眼于從長(zhǎng)限上對(duì)融資活動(dòng)進(jìn)劃分，它通常1（是持有者）手中轉(zhuǎn)到投資者（即業(yè)或門(mén)，它們同時(shí)又是者）場(chǎng)機(jī)制。從宏觀上來(lái)分，資本市場(chǎng)可以分為儲(chǔ)蓄市場(chǎng)、市場(chǎng)（又可分為市場(chǎng)與市場(chǎng)）、長(zhǎng)期信貸市場(chǎng)、市場(chǎng)、融資租賃市場(chǎng)、債券市場(chǎng)、其他金融衍生品種市場(chǎng)等。其中市場(chǎng)與債券市場(chǎng)形成了資市場(chǎng)的。資市場(chǎng)作為最重要組成部，在現(xiàn)代經(jīng)濟(jì)當(dāng)中發(fā)揮著不可替代的作用。資本市場(chǎng)能夠有效