对外经济贸易大学2002年攻读硕士学位研究生入学考试《会计学专业》试题1.Giveabriefexplanationforthefollowingterms(10%)(1)Abalancesheet(2)Astatementofcashflows(3)Anincomestatement(4)Accountingentity(businessentity)(5)Assets2.TranslatethefollowingChinesestatementsintoEnglish(18%)(1)企业的每一笔交易，不论如何简单还是怎么复杂，都能表现为对会计方程式的影响。总资产数额的任何增加必然伴随着方程式另一边的等额增加，即伴随着负债的增加或者是业主权益的增加：总资产的任何减少必然伴随着负债或者业主权益的相应减少。(2)股东权益的报酬率可能高于或（可能）低于总资产报酬率这依赖于公司资产的融资方式及其非经营性收入和费用的数额。遭受净损失的公司提供给其股东的是负的股东权益报酬率。3.TranslatethefollowingstatementsintoChinese(12%)(1)ChangeinaccountingPrinciple---Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisformonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.(2)UnusualNature---Theunderlingeventortransactionshouldpossessahighdegreeofabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccountingtheenvironmentinwhichtheentityoperates.4.Pleasereadthefollowingpassagecarefullyandfillineachofthe12blankswithawordmostappropriatetothecontent(12%)(1)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemsistermeda()account,orsimplyaccount.Theentiregroupofaccountiskept()inanaccountingrecordcalleda().(2)The()isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe()ofthetransaction,the()andthe()changesinspecificledgeraccounts,andbrief()ofthetransaction.Atconvenientintervals,thedebitandcreditamountsrecordedinthe()are()totheaccountintheledger.5.Multiplechoicequestions(choosethebestforyouranswer)10%(1)TheCPAfirmauditingXYCompanyfoundedthatretainedearningswasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?A.Makingtheadjustingentryfordepreciationexpensestwice;B.Failuretorecordinterestaccruedonanotepayable;C.Failuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledtoclients.D.Failuretorecordtheearnedportionoffeesreceivedinadvance.(2)Theamortizationofapremiumonbondspayable:A.IncreasesinterestexpensesB.IncreasesperiodiccashpaymentstobondholdersC.DecreasesinterestexpensesD.Decreasesperiodiccashpaymentstobondholders(3)Dividendsbecomealiabilityofacorporation:A.OnthedateofrecordB.OnthedatetheboardofdirectorsdeclaresthedividendsC.OnthedatethatthepaymentistomakeD.WhencumulativepreferredstockdividendsareinarrearsE.Noneoftheabove(4)ACompanyhadsalesinbothyear2000and2001of＄200000.Costofsalesforyear2000was＄140000.Incomputingthecostofsalesfortheyear2000,anitemofinventorypurchasedin2000for＄50wasincorrectlywrittendowntocurrentreplacementcostof＄55.Theitemiscurrentlysellingintheyear2001for＄100,itsnormalsellingprice,Asaresultsofthiserror:A.Incomefor2000isoverstatedB.costofsalesfor2001willbeoverstatedC.Incomefor2001willbeoverstatedD.Incomefor2001willnotbeaffectedE.Noneoftheabove(5)ShownbelowaresomekeyfiguresformthebalancesheetsofABCcompanyattheendofyear1andyear2Dec.year1Dec.year2Totalassets(40%arecurrent)＄3000000＄2500000Currentliabilitie...
