对外经济贸易会计专业英语答案历年考研真题2010-笔记加

对外经济贸易大学2002年攻读入学考《会计学专业》试题GiveabriefexplanationforthefollowingtermsABalanceAStatementofCash e的融资方式及其非经营性收入和费用的数额。净损失的公司提供给其股东的是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 答案部对外经济贸易大学2002年攻读入学考《会计学专业》试题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译文:Everybusinesstransactions,nomatterhowsimpleorhowcomplex,canbeexpressedintermsofitseffectontheaccountingequation.Anyincreaseintheamountoftotalassetsis paniedbyanequalincreaseontheothersideoftheequation,thatis,byanincreaseineithertheliabilitiesortheowners’equity.Anydecreaseintotalassetsisnecessarily byacorrespondingdecreaseinliabilitiesorowners’equity.股东权益的率可能高于或（可能）低于总资产率，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净损失的公司提供给其股东的是负的股东权益译文:Rateofreturnonstockholders’equitymaybemorethanorlessthanrateofreturnontotalassets,itdependsonthewayofassetsfinancing,andtheamountofnon-sales esandexpenses.Companysuffersnetlossesprovidenegativerateofreturnonstockholders’equitytoitsChangeinaccountingPrinciple—Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisfromonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.UnusualNature—Theunderlyingeventortransactionshouldpossessahighdegreeabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccounttheenvironmentinwhichtheentityoperates.译文:异常特 从实体运作的环境来看，基础事件或交易出现严重的异常情况，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