第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共12页对外经济贸易大学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。第2页共12页第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共12页3.TranslatethefollowingstatementsintoChinese(12%)(1)ChangeinaccountingPrinciple---Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisformonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.(2)UnusualNature---Theunderlingeventortransactionshouldpossessahighdegreeofabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccountingtheenvironmentinwhichtheentityoperates.4.Pleasereadthefollowingpassagecarefullyandfillineachofthe12blankswithawordmostappropriatetothecontent(12%)(1)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemsistermed第3页共12页第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共12页a()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;第4页共12页第3页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共12页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,第5页共12页第4页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共12页anitemofinventorypurchasedin2000for＄5...
