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对外经济贸易大学会计学2009年考研真题参考答案

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2009 年硕士学位研究生入学考试试题答案(仅供参考) 第一部分:英文试题 1. Give a brief explanation for the following terms. (1)Consistency An accounting principle that calls for the use of the same accounting method from year to year, with full disclosure of the effects of any change in method. Intend to make financial statements comparable. (2)Permanent(or real)account The retained Earnings account and other balance sheet accounts are called permanent accounts, because their balances continued to exist beyond the current accounting period. (3)Monetary assets Monetary assets describe those assets easily and directly convertible into known amounts of cash. These assets include cash, short-term investments, receivables, etc. (4)Depletion of natural resources Allocating the cost of natural resource to the units removed as the resource is mined, pumped, cut or otherwise consumed. (5)Extraordinary gain Gains that are unusual in nature and occur infrequently. (6)Financing activities Transactions such as borrowing, repaying borrowed amounts, raising equity capital, or making distributions to owners. The cash effects of these transactions are reported in the financing activities section of the statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule. 2. Fill the blank with best term or terms. (1) The items listed on the asset side are the (resources) of the entity as of the (day) of the balance sheet. Liabilities are the (claims) of outside parties. Owners’ equity shows the (interests) of the owners. (2) An expenditure is a decrease in an asset or an increase (in a liability) associated with the incurrence of a cost. When expenditure is made, the related cost is ...

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对外经济贸易大学会计学2009年考研真题参考答案

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