对外经济贸易大学年度考研会计专业英语试题VIP免费

对外经济贸易大学2001年考研会计专业英语试题2008-11-1915:49考研教育网【】【】1.Giveabriefexplanationforthefollowingterms(10%）(1)Journalentry(2)Goingconcern(3)Matchingprinciple(4)Workingcapital(5)Revenueexpenditure2.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent(10%）(1)Thedouble-entrysystemofaccountingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby(____)typesofentries：1：(_____)entriestooneormoreaccountsand2creditentriestooneormoreaccounts.Inrecordinganytransaction,thetotaldollaramountofthe(______)entriesmust(_____)thetotaldollaramountofcreditentries.(2)Oftenatransactionaffectsrevenuesorexpensesoftwoormoredifferentperiods,inthesecases，an(_____)entriesareneededto(_____)toeachperiodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe(_____)ofeachaccountingperiodbut(_____)topreparingthefinancialstatements.(3)Marketablesecuritiesarehighly(_____)investments,primarilyinsharestocksandbounds，(____)canbesold(_____)quotedmarketpricesinorganizedsecuritiesexchanges.3.TranslatethefollowingChinesestatementsintoEnglish(18%）(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.TranslatethefollowingstatementsintoChinese(12%）(1)Accountingprinciplesarenotlikephysicallaws；theydonotexistinnature,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.(2)Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.5.Multiplechoicequestions(choosethebestforyouranswer)(10%）(1)TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause？A.Makingtheadjustmententryfordepreciationexpensestwice；B.Failuretorecoredinterestaccruedonanotepayable；C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledtoclients；D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.(2)Howwillnetincomebeaffectedbytheamortizationofadiscountonbondspayable？A.Interestexpenseisincreased,sonetincomeisdecreased；B.Interestexpenseisdecreased,sonetincomeisincreased；C.Interestexpenseisincreased,sonetincomeisincreased；D.Interestexpenseisdecreased,sonetincomeisdecreased；(3)AstockdividendA.Increasethedebt-to-equityratioofafirm；B.Decreasefutureearningspershare；C.Decreasethesizeofthefirm；D.Increasesharholder‘swealth；E.Noneoftheabove.(4)Acompanyhadsalesinboth1999and2000of$200000.Costofsalesfor1999was$140000.Incomputingthecostofsalesfor1999,anitemofinventorypurchasedin1999for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellingin2000for$100,itsnormal...