對(duì)外經(jīng)濟(jì)貿(mào)易會(huì)計(jì)專業(yè)英語(yǔ)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)2002年攻讀入學(xué)考《會(huì)計(jì)學(xué)專業(yè)》試題GiveabriefexplanationforthefollowingtermsABalanceAStatementofCash e的融資方式及其非經(jīng)營(yíng)性收入和費(fèi)用的數(shù)額。凈損失的公司提供給其股東的是ChangeinaccountingPrinciple—Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisfromonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.UnusualNature—Theunderlyingeventortransactionshouldpossessahighdegreeofabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccounttheenvironmentinwhichtheentityPleasereadthefollowingpassagecarefullyandrillineachofthe12blanksawordmostappropriatetothecontent(11%)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemistermeda()account,ofsimplyaccount.Theentiregroupofaccountiskept()inanaccountingrecordcalleda().The()isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe()ofthetransaction,the()and()changesinspecificledgeraccounts,andbrief()ofthetransaction.Atconvenientintervals,thedebitandcreditamountsrecordedinthe()are()totheaccountintheledger.Multiple-choicequestion(choosethebestforyouranswer)TheCPAfirmauditingXYCompanyfoundthatretainedearningwasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustmententryfordepreciationexpensesFailuretorecordinterestaccruedonanotec.Failuretomaketheadjustingentrytorecordrevenue,whichhadbeenearnedbutnotyetbilledtoclients;D.FailuretorecordtheearnedportionoffeesreceivedinTheamortizationofapremiumonbondsIncreasesinterestIncreasesperiodiccashpaymentstoDecreasesperiodiccashpaymentsto ealiabilityofaOnthedateofOnthedateboardofdirectorsdeclarestheOnthedatethatthepaymentistoWhencumulativepreferredstockdividendsareinNoneoftheACompanyhadsalesinbothyear2000and2001of$200000.Costofsalesforyear2000was$140000.Incomputingthecostofsalesforyear2000,anitemofinventorypurchasedin2000for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellinginyear2001for$100,itsnormalsellingprice.Asaresultofthiserror;efor2000isCostofsalesfor2001willbeefor2001willbeNoneofShownbelowaresomekeyfiguresfromthebalancesheetsofABCCompanyattheendofyear1andyear2: $CurrentBondspayable(long-Commonstock,$10Retained stockholder’s$$Dividendsof$62500weredeclaredandpaidinyearRefertotheabovedata,theearningspershareofABCCompanyforyear2NoneofWCompanycomputedthefollowingitemsfromitsfinancialrecordsforyear2001;Price-earningratio Pay-out Assetsturnover Thedividendyield pany’scommonstockforyear2001is; Thetimesinterestearnedratioiscomputedby ebeforeinterest etaxesbyannualinterest ebyannualinterestCarryingvalueofbondsbycashinterestEarningspersharebytheprimerateofWhichoneofthefollowingitemswouldlikelyincreaseearningspershare(EPS)ofaDeclarationofastockDeclarationofastockAreductionintheamountofcashdividendsNoneofConservatism,asthetermisusedinaccounting, Resolvingdoubtinamannerthatproducesthelowernet eforthecurrentperiodand/orthefavorablefinancialposition;DisclosingpossiblelossesinnotestothefinancialDelayingtherecognitionofrevenueuntilcashhasbeencollectedfromtheNoneoftheIfaretailstorehasacurrentratioof2.5to1andcurrentassetsof$75000,theamountofworkingcapitalis;A. B. C. D.E.SomeotherNotepayableissueandpaymentamortization.OnNovember30,year1,XYCompanysigneda5-yearinstallmentnoteintheamount$50000inconjunctionwiththepurchaseofequipment.ThisnoteispayableinequalmonthlypaymentismadeonDecember31,year1.Thisnoteisfullyamortizingover60months.Completetheamortizationtableforthefirstthreepaymentsbyenteringthecorrectdollaramountsintheblankspacesprovidedbelow:Payment Unpaid---Dec.31,year$$$Jan.31,year$$$Feb.28,year$$$Overthe5-yearlifeofthenote,theamountXYcompanywillpayforinterestamountsto$, pleaseshowyourcomputation.ThecontrollerforABCCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling$315540.Allofthetransactionsareconsideredmaterial.Youexaminethreeofthetransactions.Indicatewhethereachtransactionisproperlychargedtotherepairandmaintenanceaccountand,ifnot,indicatewhynotandtowhichaccountthetransactionshouldbecharged.Thethreetransactionsasfellows;12Sealingroofleaksoverentireproduction3PurchaseacranefortheassemblydepartmentspeedupStatementofCashFlowsThefinancialstatementsoftheZYCompanyprovidethefollowinginformationforthecurrentyear;EndofBeginningofAccountAccountpayable(forAccruedoperatingexpenses etaxesNetCostofgoodOperatingexpenses(includingdepreciationetaxesUsingthisinformation,computethefollowingforthecurrentCashreceivedfromcustomers Cashpaymentsforpurchasesofmerchandise .etaxespaid 答案部對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)2002年攻讀入學(xué)考《會(huì)計(jì)學(xué)專業(yè)》試題Giveabriefexplanationforthefollowingterms答案:Abalancesheetisafinancialstatementthatshowsthefinancialpositionofanentitybysummarizingitsassets,liabilitiesandowners’equityataspecificdate.答案:Thestatementofcashflowsreportstheentity’scashflows―cashreceiptsandpaymentsduringtheperiod.Inotherwords,itshowswherecashcamefromandwhereitwasspent.Itexplainsthecausesofthechangesincashbalance.Thestatementdescribesthenatureofthecompany’scashflows,andclassifiesthesecashflowsasoperatingactivities,investingactivities,orfinancingactivities.Allofthecashflowsthenarecombinedtoshowtheoverallchangesinthebalanceofthecashaccountduringtheperiod. e estatementisafinancialstatementsummarizingtheresultsofoperationsofabusinessbymatchingitsrevenueandrelatedexpensesforaparticularaccountingperiod.Itshowsthecompany’sprofitabilityoverarecentperiodoftime.答案:Anaccountingentityisanorganizationorsectionofanorganizationthatstandsapartasaseparateeconomicunit.Fromanaccounting,sharpboundariesaredrawnaroundeachentitysoasnottoconfuseitsaffairswiththoseofothers.Itcontrolsresources,incursobligationsandengagesinbusinessactivities.答案:Assetsareeconomicresourcesownedbyabusinessandexpectedtobenefitfutureoperations.Cash,offices,merchandise,furniture,land,andbuildingsareexamplesof譯文:Everybusinesstransactions,nomatterhowsimpleorhowcomplex,canbeexpressedintermsofitseffectontheaccountingequation.Anyincreaseintheamountoftotalassetsis paniedbyanequalincreaseontheothersideoftheequation,thatis,byanincreaseineithertheliabilitiesortheowners’equity.Anydecreaseintotalassetsisnecessarily byacorrespondingdecreaseinliabilitiesorowners’equity.股東權(quán)益的率可能高于或（可能）低于總資產(chǎn)率，這依賴于公司資產(chǎn)的融資方式及其非經(jīng)營(yíng)性收入和費(fèi)用的數(shù)額凈損失的公司提供給其股東的是負(fù)的股東權(quán)益譯文:Rateofreturnonstockholders’equitymaybemorethanorlessthanrateofreturnontotalassets,itdependsonthewayofassetsfinancing,andtheamountofnon-sales esandexpenses.Companysuffersnetlossesprovidenegativerateofreturnonstockholders’equitytoitsChangeinaccountingPrinciple—Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisfromonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.UnusualNature—Theunderlyingeventortransactionshouldpossessahighdegreeabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccounttheenvironmentinwhichtheentityoperates.譯文:異常特 從實(shí)體運(yùn)作的環(huán)境來(lái)看，基礎(chǔ)事件或交易出現(xiàn)嚴(yán)重的異常情況，Pleasereadthefollowingpassagecarefullyandrillineachofthe12blanksawordmostappropriatetothecontent(11%)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemistermeda()account,ofsimplyaccount.Theentiregroupofaccountiskept()inanaccountingrecordcalleda().The()isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe()ofthetransaction,the()and()changesinspecificledgeraccounts,andbrief()ofthetransaction.Atconvenientintervals,thedebitandcreditamountsrecordedinthe()are()totheaccountintheledger.答案(1track)(in)(ledger)(together)((2)(journal)(date)(debit)(credit)(explanation)(journal)Multiple-choicequestion(choosethebestforyouranswer)TheCPAfirmauditingXYCompanyfoundthatretainedearningwasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustmententryfordepreciationexpensesFailuretorecordinterestaccruedonanotec.Failuretomaketheadjustingentrytorecordrevenue,whichhadbeenearnedbutnotyetbilledtoclients;D.FailuretorecordtheearnedportionoffeesreceivedinTheamortizationofapremiumonbondsIncreasesinterestIncreasesperiodiccashpaymentstoDecreasesperiodiccashpaymentsto ealiabilityofaOnthedateofOnthedateboardofdirectorsdeclarestheOnthedatethatthepaymentistoWhencumulativepreferredstockdividendsareinNoneoftheACompanyhadsalesinbothyear2000and2001of$200000.Costofsalesforyear2000was$140000.Incomputingthecostofsalesforyear2000,anitemofinventorypurchasedin2000for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellinginyear2001for$100,itsnormalsellingprice.Asaresultofthiserror;efor2000isCostofsalesfor2001willbeefor2001willbeNoneofShownbelowaresomekeyfiguresfromthebalancesheetsofABCCompanyattheendofyear1andyear2: $CurrentBondspayable(long-Commonstock,$10Retained $$Dividendsof$62500weredeclaredandpaidinyearRefertotheabovedata,theearningspershareofABCCompanyforyear2NoneofWCompanycomputedthefollowingitemsfromitsfinancialrecordsforyear2001;Price-earningratio Pay-out Assetsturnover Thedividendyield pany’scommonstockforyear2001is; Thetimesinterestearnedratioiscomputedby ebeforeinterest etaxesbyannualinterest ebyannualinterestCarryingvalueofbondsbycashinterestEarningspersharebytheprimerateofWhichoneofthefollowingitemswouldlikelyincreaseearningspershare(EPS)ofaDeclarationofastockDeclarationofastockAreductionintheamountofcashdividendsNoneofConservatism,asthetermisusedinaccounting, Resolvingdoubtinamannerthatproducesthelowernet eforthecurrentperiodand/orthefavorablefinancialposition;DisclosingpossiblelossesinnotestothefinancialDelayingtherecognitionofrevenueuntilcashhasbeencollectedfromtheNoneoftheIfaretailstorehasacurrentratioof2.5to1andcurrentassetsof$75000,theamountofworkingcapitalis;A. B. C. D.E.Someother答案: (6)A(7)A Notepayableissueandpaymentamortization.OnNovember30,year1,XYCompanysigneda5-yearinstallmentnoteintheamount$50000inconjunctionwiththepurchaseofequipment.ThisnoteispayableinequalmonthlypaymentismadeonDecember31,year1.Thisnoteisfullyamortizingover60months.Completetheamortizationtableforthefirstthreepaymentsbyenteringthecorrectdollaramountsintheblankspacesprovidedbelow:Payment Unpaid---Dec.31,year$$$Jan.31,year$$$Feb.28,year$$$Overthe5-yearlifeofthenote,theamountXYcompanywillpayforinterestamounts pleaseshowyour答案Payment Unpaid---Dec.31,yearJan.31,yearFeb.28,year(2)ThecontrollerforABCCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropria