對外經(jīng)濟貿(mào)易會計學(xué)歷年真題831或者433共

材料19：對外經(jīng)貿(mào)831會計學(xué)（2001-2012，13對外經(jīng)濟貿(mào)易大2001年攻讀入學(xué)考試一、解釋下列名詞或術(shù)語（每小題2.5分，共15分完全成本法損益平衡點（保本點會計主體假穩(wěn)健性原則現(xiàn)金等價物二、填空題（1分10分凈資產(chǎn)收益率是指 之間的比率，衡量企業(yè)中國修訂的《會計法》的實施時間是2000年7月1日關(guān)聯(lián)方是 上市公司是每股收益是 的比率企業(yè)要向股東分派現(xiàn)金股利，除了其可供分配的利潤規(guī)模足夠大以外，企業(yè)還要有足夠的三、問題答題（每題15分45分最近，我國某著名企業(yè)家說出了這樣一句話：企業(yè)資不抵債不一定，企業(yè)沒有現(xiàn)金流量就一定會。請從企業(yè)資不抵債的含義、資不抵債的可能原因、沒有現(xiàn)金流量對企業(yè)經(jīng)營活動的影響等方面對上述說法進行評論。如何進行多種產(chǎn)品的本量利分析？品種結(jié)構(gòu)發(fā)生變化對多種產(chǎn)品的本量利分析有何影響？請自行高例通過計算說明（用兩種產(chǎn)品來說明。請說明歷史成本原則、客觀性原則的基本含義及基對報表使用者認識財務(wù)信息的影響。四、綜合題（共30分）不論是財務(wù)管理，還是成本會計、管理會計，均將控制作為重要的管理。請回答下列問題控制的主要內(nèi)容成本會計的哪些方面體現(xiàn)了控制的思想靜態(tài)的主要特點有哪些為什么說彈性是一種較好的管理方法除了彈性以外，還有哪些較先進的管理方法？其含義如何對外經(jīng)濟貿(mào)易大一、解釋下列名詞或術(shù)語（每小題2.5分，共15分營運資本（Working權(quán)益法（Equity沉落成本（沉沒成本，Sunk客觀性（Objectivity）原內(nèi)含率（收益率二、填空題（每題1分，共10分資產(chǎn)負債是指 )與 )之間的比率，衡量企業(yè) )的能力中國推出的《企業(yè)會計制度》的實施時間是 )年 )月 )日或有負債是指 )上市公司的市盈率是指 )與 )的比率資產(chǎn)負債表日后事項是指 )三、問答題（每空1分，共10分最近，我國市場上傳出了多家企業(yè)在財務(wù)信息方面的消息。請分析地（1）企業(yè)在財務(wù)信息方（2）這種現(xiàn)實對投資者對特定企業(yè)的投資行為有哪些影響?2.（1）請說出完全成本法和變動成本法的基本區(qū)別；（2）在產(chǎn)銷不平衡的條件下，在其他條件相同時，按照完全成本法和變動成本法計算的企業(yè)利潤有那些規(guī)律性的特點？請自己設(shè)計具體的數(shù)字加以說明（3上述討論對企業(yè)存貨控制有什么意義？3.請說明會計主體假設(shè)、持續(xù)經(jīng)營假設(shè)的基本含義及其對企業(yè)會計行為的影響。四、綜合題（共30分）在對企業(yè)財務(wù)狀況的質(zhì)量進行分析與評價中，我們會經(jīng)常聽到關(guān)于財務(wù)狀況質(zhì)量好與不好的評論。請回答：財務(wù)會計中對資產(chǎn)按照流動性劃分所形成的資產(chǎn)類別有哪些？這種分類在對資產(chǎn)質(zhì)量進行分析中有什么用如何理解資產(chǎn)的質(zhì)量？資產(chǎn)按照質(zhì)量分類可以有幾類如何理解利潤的質(zhì)量？利潤質(zhì)量的主要表現(xiàn)有哪些對外經(jīng)濟貿(mào)易大2003年攻讀入學(xué)考會計學(xué)綜合知識試題（試題代碼：431）本試卷共分為兩部分。第一部分為英文部分（共70分，第二部分為中文部分（共80分。Giveabriefexplanationforthefollowingterms（8UsefulThemainelementsofthefinancialThepurposeofadjustingTranslatethefollowingstatementsintoChinese.（9Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhcounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6Thepurposeofastatementofcashflowsisto（1）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureofthecompany'scashflows,andclassifiesthesecashflowsas（6）activities,（7）activities,or（8）activities.Allofthecashflowsthenarecombinedtoshowtheoverall（9）inthebalanceofthe（10）accountduringthe（11RentrevenuecollectedonemonthinadvanceshouldbeaccountedforRevenueinthemonthAseparateiteminshareholders'AnaccruedNoneoftheThecreditbalanceoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousThemountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-Average（4）XYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationadeficitofShareholders’equityof$14perRetainedearningsofShareholders’equityof$20perTheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?FailuretorecordinterestaccruedonanoteFailuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledtoclients;FailuretorecordtheearnedportionoffeesreceivedinIn2002XYcompanypurchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperating$92000netcashusedbyinvesting$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingactivities;D$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancingactivities.（7）AstockIncreasethedebt-to-equityratioofaDecreasethesizeoftheNoneofthe（8）Acompanyhadsalesinboth2001and2002of$200000.Costofsalesfor2001was$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentreplacementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthisefor2001isCostofsalesfor2002willbeefor2002willbeefor2002willnotbeNoneof（9）Theadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthathave Reduceboththe eandcash e,buthavenodirecteffectoncashDecreasecashbalances,buthavenodirecteffectupon Affectneither enorcashWhentreasurystockisreissuedatapriceaboveThecorporationrecognizesagainontheThere-issuanceintreatedasanextraordinaryiteminthe eRetainedearningswasXYcorporation’snet edroppedfrom$ inyear1to$60000inyear2.Whatpercentageincreaseinnet emustXYachieveinyear3tooffsetthe80%declineinnet einyear2?A. B. C. D.Effectsoftransactionsuponrationysis（10Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;D=decreasetheratio,I=increasetheratio,NE=noeffectonthis _Currentrationis3to1:PaidalargeaccountReturnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.Debtratio:Declaredacashdividend,tobepaidinthree（4）_ commonstock.

Earningspershare:Declaredandpaida10%stockdividendinCommonstocktoholders Quickratio:Wroteoffanun-collectibleaccountreceivableagainsttheallowanceTranslatethefollowingstatementsfromChineseintoEnglish.（14年度報告是財務(wù)報告程序中的一部分。一些大企業(yè)都編制他們經(jīng)營活動的年度報告團，這些報告將送給公司的所有股東。如果公司是公共持股公司，那么年度報告就是公共信息。披露是指披露與財務(wù)報表主體內(nèi)外相關(guān)的財務(wù)信息，包括在財務(wù)報表中使用的存在一種以上選擇的方法，或不常用的方法，或者是創(chuàng)新性的方法。Bondspayable（12OnApril30,2002,XYCompanyissued$ faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thecompanyreceivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumovertheremaininglifeofthebonds—116months.Usetheaboveinformationdeterminingthe（1）WhatwastheamountofaccruedinterestreceivedbyXYonApril30,2002,whenthebondwere （2）Whatwastheamountofdiscountorpremiumonthebondsatissuancedate?（Indicatediscountor WhatamountofcashispaidtobondholdersforinterestduringyearWhatisXYtotalinterestexpensefor2002relatedtothisbondissue?$WhatisthecarryingvalueofthisbondissueasofDecember31,2002?$__...第二部分：中一、解釋下列名詞或術(shù)語（每小題2.5分，共10分客觀性原約當(dāng)財務(wù)總資產(chǎn)周轉(zhuǎn)率是 之間的比率，衡量特定企 的能力長期股權(quán)投資收益的確認方法有_ 和_ 三、問答題（每題12分，共36分）有人認為，凈現(xiàn)值法是理論上最科學(xué)的投資決策方法，請從凈現(xiàn)值法的特點出發(fā)，對上述說法進行評論簡述責(zé)任中心的分類，并各類責(zé)任中心的主要考核指標四、綜合題（共29分款周轉(zhuǎn)率時就不能僅僅看其自身周轉(zhuǎn)速度的快慢，還應(yīng)該看其對存貨周轉(zhuǎn)的影響：不能因為過分強調(diào)債權(quán)回收而制約了存貨周轉(zhuǎn)?；卮鹣铝袉栴}：企業(yè)在考慮其產(chǎn)品賒銷政策（主要包括應(yīng)收賬款政策）應(yīng)該如何對企業(yè)的存貨進行控制對外經(jīng)濟貿(mào)易大2004年攻讀入學(xué)考試提示：本張試卷分為兩部分：英文試題和中文試題。滿分150分 Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13ThestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingTheabilityofacompanytoremainThemajorsourcesofcashreceiptsduringtheThecompany’sThereasonswhynetcashflowsfromoperatingactivitiesdifferfrom AndebitentryoftheAllowancefordoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-AverageActivityOnDecember15,2002,WScompanyreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.ThecorrectoneofthefollowingstatementsisWScompanyrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockinWSstockholders’equitywasincreasedby$110000whenthetreasurystockwasThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’ofThetreasurypurchasedwasrecordedatcostandwasshowninWScompany’sDecember31,2003,balancesheetasanasset.WhichofthefollowingistruewhenabusinessisorganizedasStockholdersdonothavetopay issubjectto etaxesonitsearnings;Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapitalstock;Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheofstockholders’equityshowninthebalanceEachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagement etaxesresultThefactthatbondinterestisdeductibleinthecomputationof TimingTheinabilityofabankruptcompanytopayitsetaxliabilityonThepermanentdifferencebetweenaccountingneteandtaxableSPcompanysoldaplantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:A.$24000 B.$33000 C.$28000 D.someotherTSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenatsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisplays.Thecostofthismerchandiseamountedto$13000atof2002and$19000atof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:UnderstatedOverstatedOverstatedUnderstatedSomeotherPScompanysoldmarketablesecuritiescosting$82000for$94000cash.Inthecompany’s andstatementofcashflows,respectively,thiswillappearas:$94000gainand$94000cash$12000gainand$94000cash$12000gainand$80000cash$82000salesand$94000cashTheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustingentryfordepreciationexpenseFailuretorecordinterestaccruedonanoteFailuretorecordtheearnedportionoffeesreceivedinFailuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtoTheentrytorecorddepreciationIsanapplicationoftheclosingIsanapplicationofthematchingUsuallyincludesanoffsettingcrediteithertocashortoaccountsNoneoftheTheclosingprocessinvolvesseparateentriestoclose(1)expenses,(2)dividends,(3)revenues,and(4)net e(orloss).Thecorrectsequencingoftheentriesis:WhenthereisachangeinestimatedPreviousdepreciationshouldbeCurrentandfutureyear’sdepreciationshouldbeOnlyfutureyears’depreciationshouldbeNoneoftheGiveabriefexplanationforthefollowingterms(9ExtraordinaryCapitalTreasuryCashPrice-earnings(P/e)Accountingterminology(4Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermTheamountthatmustbepaidtosettlealiabilityatthedate es.Depreciationmethodswhichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears. Thepercentageoftotalassetsfinancedby Amountsinvestedinacorporationbyits TranslatethefollowingstatementsintoChinese.(10Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompleymissing,theinformationwillnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.Losscontingenciesareaccruedif(1)itisprobablethatalosshasbeenincurredand(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.TranslatethefollowingstatementsfromChineseintoEnglish.(15公司股東通常具有董事會、享有公司的股利的權(quán)利；在公司的時候，股東還享有分配凈資產(chǎn)的權(quán)利。公司的董事會迥然不同制定公司的政策、督察公司管理者的工作、保護股東的利益。公司管理者則是由董事會任命來經(jīng)營管理企業(yè)的職業(yè)經(jīng)理人。毛利法和零售價法都是用成本比率卻估計商品銷售成本和期末存款。成本率乘以凈銷售估計出商品的銷售成本，然后從可供銷售的商品成本中減去商品銷售成本即得出期末存貨成本。在毛利法中成本比率是100%減去企業(yè)以往的銷售毛利率，而在零售價中成本率則是可供銷售的商品成本對零售價的比率。ComputationandCashflows(5MPcorporation’sstatementofcashflowsfor2003showsthefollowinginformation:Purchaseofmarketablesecurities Proceedsfromsalesofmarketable

Proceedsfromsalesofland Netcashusedbyinvestingactivities estatementfor2003includingthefollowingitems:Lossonsalesofmarketable Gainonsalesof AllpaymentandproceedsrelatingtothesetransactionswereinPleasecomputetheCostofthelandsoldduringBookvalueofmarketablesecuritiessoldduringEffectsoftransactionsuponratioysis(6Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontheratiolistedbesideeachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:D=decreasetheratio,I=increasetheratio,NE=noeffectonthis Inventoryturnover(4times):Madelargepurchasesincreasingtheaveragesizeofinventory. Returnontotalassetsis14%:Issued10%bondsandinvestedtheproceedstoearn12%. Earningspershare($6.25):Soldcommonstockhelpintreasuryatapriceabovecost.Bondspayable(8OnDecember31,2002,XYCompanyissued$faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.TomakethejournalentryforXYcompanytorecordtheissuanceofthebondspayableatDecember31,2002;TomakethejournalentryforXYcompanytorecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balance一、解釋下列名詞或述語（每小題2分，共10分現(xiàn)金流量邊際資本二、填空題（每空1分，共10分我國近年來準備頒布的征求意見會計專題準則主要 壞賬處理的備抵法下，其主要核算環(huán)節(jié) 影響折舊計算的主要因素有：原值 股利率是 的比率我國的會計準則――非貨幣交易準則要求，換入資產(chǎn)的價值主要以換出資產(chǎn) 三、問答題（每題10分，共30分請闡述在無條件下的MM理論（命題1）的結(jié)論和意義。四、綜合分析題（共30分）在上市公司的財務(wù)報表中，資產(chǎn)負債表上有長期股權(quán)投資項目，利潤表上有投資收益項目，現(xiàn)金流量表上投資活如何對企業(yè)股權(quán)投資的質(zhì)量進行分析對外經(jīng)濟貿(mào)易大2005年攻讀入學(xué)考431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.Giveabriefexplanationforthefollowingterms（9ChartofBook2·Trueandfalse（6Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueor（1）AtrialbalancethatbalancesprovidesproofthatalltransactionswerecorrectlyjournalizedandpostedtotheRevenueincreasesowners’equityandisrecordedbyaThegrossprofitrateisequaltonetsalesexpressedasapercentageofaverageThereturnequitymaybeeitherhigherorlowerthanthereturnonEquipmentwhichismaintainedin“asgoodasnew”conditionneednotbeCollectionofanaccountreceivableincreasesacompanycashaswellas Chines（（1）Input-orientedprinciplesarebroadrulesthatguidetheaccountingfunction．Input-orientedprinciplesCanbedividedintotwogeneralclassifications：Generalunderlyingrulesofoperationandconstrainingprinciples．Astheirnamesimply,theformeraregeneralinnaturewhilethelatteraregearedtocertainspecifictypesofsituations．（2）Comparabilityhasoftenbeendescribedasaccountingforlikeeventsinasimilarmanner，butthisdefinitionistoosimplistictobeoperational．Italsoappliestothosewhousefinancialstatements．Comparability，viewedherefromtheuser’sstandpoint，referstothedegreeofreliabilitytiersshouldfindinfinancialstatementswhenevaluatingfinancialconditionortheresultsOfoperationsonaninter-firmbasisorpredicting eorcashflows．question（l2Theterm“netsales”referstototalsalesCostofgoodsSalesdiscount,andlesssalesreturnsandSalesdiscountandpurchasesNoneoftheTheamountincurredindebitsideoftheAllowanceforDoubtfulAccountsA.MoneysetasidetotakeCareofanybadTheamountofbaddebtsincurredinthepreviousTheamountwrittenoffasbaddebtsinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheWhichofthefollowingshouldnotincludedaspartofcashonthebalanceTheamountofpettycashatyear-Depositsintransitatyear-ChecksreceivedfromInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelowestcostofgoodssoldin estatementwouldbe：FIFOLIFOWeighted—AverageNoneoftheTheXYCompanysoldequipmentthatoriginallyhadcost$51000for$22000cash．IfXYcompanycorrectlyreporteda$5000gainonthethissale，theaccumulateddepreciationontheequipmentatthedateofsalemusthavebeen：SomeotherThetermpaid—incapitalAllassetsotherthanretainedLegalcapitalplusretainedTotalstockholders’equityminusretainedIfacompanyisprofitableandiseffectivelyusingleverage，whichoneofthefollowingratiosislikelytobetheReturnontotalReturnonoperatingReturnOncommonReturnontotalstockholders’Supposeth ompanypaysoneofitsliabilitiestwiceduringtheyear，inerror．Whataretheeffectsofthismistake?。Assetsandliabilitieswillbe eandowners’equitywillbe eandowners’equitywillbeunderstated,andliabilitieswillbeThedataofABCCompanyarepresentCurrentQuickCurrentliabilities（DecemberInventory（December8ThecostofgoodssoldofABCcompanyfor2004was：B．$C．$E．Someother（10）OnOctoberI，ompanyborrows$200000fromNationalBank,eresttobecomputedattherateof9%annum．Whichofthefollowingstatementsiscorrect．?A．Thematurityvalueofthisnoteis$200000；B．NP’sliabilityforthisloanatOctoberlis$209000；C．NP’sliabilityforthisloanatNovember30D．AtDecember31，NPwillhavealiabilityforaccrueinterestpayableintheamountofE．NoneoftheaboveisXYcorporation’sreturnoncommonstockholders’equityiscurrently14%．IfXYissues10%bondsthisactionDecreasethereturnoncommonstockholders’equityinallDecreasethereturnoncommonstockholders’equity iftheproceedsfrombondsissuedareinvestedtocamany essthan14%；Increasethereturnoncommonstockholders’equityina11Increasethereturnoilcommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtoearnanyrategreaterthan10%：profitrateisfalling．Themostlikelyexplanationis：Thecompany’scostofpurchasingisOperatingexpensesareDemandforthecompany’sproductsisveryThecompanyhasachievedanincreaseinsalesvolumebyreducingitssalesThepracticeofvaluinginventoryinthebalancesheetatexpectedsales（3）Acorrectionintheamountof ereportedinanearlieraccountingThetraditionalpracticeofresolvingdoubtbyselectingtheaccountingoptions，whichtendtominimizetheneteforthecurrentperiod．Entriesmadetoachievethegoalsofaccrualbasisofaccountingwhenrevenueofexpensetransactionsspanmorethanoneaccountingperiod．nglish（14現(xiàn)行的利息率水平不是影響債券市場價格的唯一因素，債券到期日剩余時間的長短也是債券價格的主要因素。隨著債券到期日的，其市場價格逐漸接近其到期值，因為企業(yè)在到期日將按到期值贖兌債券。無形資產(chǎn)這個術(shù)語是用來描述那些在企業(yè)經(jīng)營活動中使用的、但沒用實物形態(tài)的非流動性資產(chǎn)。有些項目如應(yīng)收賬款和預(yù)用等，盡管也缺乏實物形態(tài)但不屬于無形資產(chǎn)的內(nèi)容。StatementofcashThecashflowsofXYCompanyforthefiscalyearendedDecember3l，2004aresummarizedCash$CashcollectedfromProceedsfromsalesofplantandProceedsfromshort-termProceedsfromissuingcapitalInterestanddividendsCash$CashpaidtorsandPurchasesofplantandRepaymentof'amountsInterestDividendsBalancesofcashandcash 1BeginningoftheEndoftheUsetheaboveinformationdeterminingthefollowings CashflowsfromOperatingCashflowsfromFinancingCashflowsfrominvestingEPS（4SPCompanyhadnet eof$ in2004.Thecompanyhad250000sharesof$5parvaluecommonstockand25000sharesof6%，$100parvalue，convertiblepreferredstockoutstandingthroughouttheyear．Eachshareofpreferredstockisconvertibleintotwosharesofcommonstock．ComputethefollowingforyearBasicearningsperThenumberofsharestobeusedincomputingdilutedearningsper第二部分：中文試題（共80分一、解釋下列名詞或術(shù)語（每小題2分，共10分資產(chǎn)負債率盈虧平衡點二、填空題（每空1分，共l0分評價長期投資項目常用的三個指標是 、 企業(yè)財務(wù)會計的基本假設(shè)是 、 利潤表的編制格式通常 式 式營運資本是 三、問答題（每題l0分，共30分請說明權(quán)責(zé)發(fā)生制（應(yīng)計制）原則、重大性（重要性）原則的基本含義請說明完全成本法（吸收成本法）你是如何認識財務(wù)管理的職能和財務(wù)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(wù)形象的“面子。正是這種“面子”的原因，利潤表是企業(yè)財務(wù)的如何理解利潤的質(zhì)量怎樣進行利潤的質(zhì)量分析企業(yè)利潤的主要有哪些企業(yè)利潤質(zhì)量的主要表現(xiàn)有哪些考試科目：831會計綜合第一部分：英文試題（共70分Giveabriefexplanationforthefollowingterms（9UsefulRevenueTrueandfalse（7Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueorFalse．Theonlybusinesseventsthinareenteredinaccountingrecordsarethosethatcanbeexpressedinmonetaryterms．Theledgerissometimescalledthebookoforiginalentrybecauseitistheaccountingrecordwheretransactionsare，firstrecorded．Whenthedirectwrite-offmethodisusedtorecognizeun-collectibleaccountsexpense，lowanceforDoubtfulAccountsisnotrequired．AssetswearoutmorequicklywhentheyaredepreciatedbyallacceleratedIfcapitalstockisissuedbyacorporationatapricehigherthanparvalue,theexcessamountrepresents eintheperiodinwhichthesharesofstocksareissued．Whenacorporationpresentsboth‘basic’and‘diluted’earningspershare，thebasicearningspersharewillbethesmallerofthetwofigures．Issuingbondsatadiscountincreasestheactualcostofborrowingabovethecontactrateofinterestprintedonthebonds．TranslatethefollowingstatementsintoChinese。（8The-sum-of-the—year’s-digitsandfixed-percentage-of-declining-basearethemostfrequentlyencounteredmethodsofaccelerateddepreciation．Thesemethodsresultinlargerchargestoexpenseintheearlieryearsofassetsuse，althoughlittleevidencesupportsthenotionthatassetsactuallydeclineinservicepotentialinthemannersuggestedbythesemethods．Advocatescontendthcelerateddepreciationispreferredtostraight-linebecauseastheassetsages，thesmallerdepreciationchargesareassociatedwithhighermaintenancecharges．Theresultingcombinedexpensepatternprovidesabettermatchingagainsttheassociatedrevenuestream．Thereportingofbusiness eassumesthatallitemsofrevenueandexpensesarecapableofbeingmeasured．Onerequirementofmeasurementisthattheobjectoreventiscapableofbeingorderedorrankedinrespecttosomeproperty．Measurementistheassigningofnumberstoobjectsoreventsaccordingtorules．ItisalsoaprocessofcomparisoninorderobtainmorepreciseinformationtodistinguishonealternativefromanotherinadecisionMultipleeh6ieequestions（pleasechoosethebestoneforeachofthefollowing（15Whichofthefollowingrelationshipsdoyouconsiderofleastsignificanttoa eisgreaterthantheamountofworkingThereturnonassetsconsistentlyishigherthantheindustryThereturnonequityhasincreasedineachofthepast3ThereturnonassetsisgreaterthantherateofinterestbeingpaidtoNoneoftheifacompany’scurrentratiodeclinedinayearduringwhichitsquickratioimproved，whichofthefollowingisthemostlikelyexplanation?AnincreaseindecreaseinC．Receivablesarebeingcollectedmorerapidlythaninthepast；D．Receivablesarebeingcollectedmoreslowlythaninthepast；E．Noneoftheabove．Theprimarypurposeofinventoryflowassumptionisto：A．Minimizethe etaxes；izethereportedamountof ParallelthephysicalflowofunitsofOffsetagainstrevenueanappropriatecostofAnitemofinventorypurchasedin2005for$30hasbeenincorrectlywrittendowntocurrentreplacementcostof$20．Theitemiscurrentlysellingin2006for$50，itsnormalsellingprice．Whichofthefollowingstatementsiscorrect?efor2005isThecostofsalesfor2006willbeefor2006isTheclosinginventoryof2005isNoneoftheAninvestmentintradingsecuritiesisvaluedonthebalancesheetatCosttoacquiredtheLowerofcostormarket Assumingthompanyhasonlyoneclassofcapitalstock，atransferfromretainedearningstocontributedcapitalequaltothemarketvalueoftheshareissuedisordinarilyacharacteristicof：A．a(chǎn)stockB．a(chǎn)stockC．a(chǎn)stockD．a(chǎn)commonstockwhichofthefollowingtransactionswouldresultinanincreaseinthecurrentratioiftheratioispresently2：1？Repaida90-dayloan；B．Purchasedmerchandiseonaccount；liquidatedalong-termReceivedpaymentofanaccountsNoneoftheinwhichofthefollowingsituationswouldthelargestamountberecordedasanexpenseofthecurrentperiod?（Assumeaccrualbasisaccounting）$2000ispaidforequipmentwithausefullifeoffive$800ispaidforatwo-yearfireinsurance$10000cashdividendsalepaidto$500ispaidtoanattorneyforlegalservicesrenderedduringthecurrentInperpetualinventorysystem，purchasesofmerchandiseonaccountarerecordedbyCostofgoodBeforemonth-endadjustmentsalemadetheJanuary31trialbalanceofABCCompanycontainsrevenueof$27000andexpensesof$18340、Adjustmentsarenecessaryforthefollowingitems：----FeesforserviceearnedinJanuary"，notyetbilledtocustomer,----portionoffeescollectedinadvanceearnedin$2000．Net einABC’s eStatementofJanuaryis：B．$17100；C．$7700；D．Someotheramount．（11）Aliabilityfor etaxesetaxesalreadypaidonearningswhichhavenotyetbeenreportedintheCompany’sestatement；etaxesonearningsalreadyreportedinthe estatement，butwhichwillbetaxedinfutureperiods；etaxobligationsbeingdisputedwiththetaxetaxesleviedinprioryearswhichale stNoneoftheABCsoldadepreciableassetforcashof$25000．Theaccumulateddepreciation$60000．a(chǎn)ndlossof$5000wasrecognizedonthesaleUnderthesecircumstancestheoriginalcostoftheassetmusthavebeen：$55000； C．$80000；D．$90000；E．NoneofTheterm‘paid-inAllassetsotherthanretainedTotalassetsminustotalDeclarationanddistributionofastockdividendCauseeachofthefollowing B．AnincreaseinthenumberofsharesofstockC．AdecreaseintotalassetsoftheissuingD．AnincreaseinlegalcapitaloftheissuingE．NoneoftheThebasicdifferencebetween‘losscontingencies’and‘realliabilities’is：B．TheextentofuncertaintyC．Liabilitiescanbelargeinamount，butlosscontingenciesareimmaterial；D．Liabilitiesstemfrompasttransactions，whereaslosscontingenciesstemfromfutureE．Noneofthe減去除利息以外的費用。（7分）生的當(dāng)年加以披露。（7分）Anysisofthe2006financialstatementsofABCCompanyrevealsthefollowinginformation：（1）Accountpayabletorsofmerchandisedecreasedby$40000during（2）Amachinewhichhadcostof$800000andaccumulateddepreciationof$620000,wassoldin2006for$300000cash;Dividendsof$120000weredeclaredinNovember2006，tobepaidin efor2006was eof$65000fromallequityinvestmentwasrecognized（usingequitymethod）for2006，andcashdividendof$10000wasreceivedfromtheequityinvestmentin2006．Usingonlytheaboveinformation，preparethesectionofCashflowsfromoperatingactivitiesontheStatementofCashFlowsof2006forABCCompany（Useindirectmethod，listeachcomponentofcashflowsfromoperatingactivities）．Severalyearsago，OPXCompanyissued$10millionof20-year，11％bondspayableatsmallpremium．Sincethebondissued，OPX’sfinancialstrengthandcreditratinghaveactuallyimproved，buttodaythebondsaletradingamonginvestorsatapriceofExplainthemostprobablereasonwhythemarketpriceofthesebondshaddeclined，eventhoughOPX’screditratinghasimproved．Howwillthedropinthemarketvalueofthesebondsbereported（ifata11）inOPX’ estatementandbalancesheet?Explain．第二部分：中文試題（80分一、解釋下列名詞或術(shù)語（每小題210分二、填空題（110分、貨記 財務(wù)管理主要包括面的內(nèi)容，包 。 三、問答題（每題832分常用的財務(wù)比率有哪些（4個比率即可）?表。分析每項業(yè)務(wù)對三張報表具體項目的影響情況（提示：例如，從銀行2000萬元的業(yè)務(wù)，期限為3個月。此項業(yè)務(wù)對報表項目的影響：資產(chǎn)負債表的“貨幣”和“短期借款”項目分別增加2000萬元，現(xiàn)金流量表中“取得收到的現(xiàn)金”增加2000萬元。本業(yè)務(wù)對利潤表無影響）（6分（5分對外經(jīng)濟貿(mào)易大 年入學(xué)考試初試試題考試科目：831會計綜合第一部分：英文試題（共70分Giveabriefexplanationforthefollowingterms(9 DiscountonbondsMonetarySomeacademicsfeelthatstudieswhoseresultsareusedtosupporttheefficientm