对外经济贸易会计综合答案历年考研真题笔记加

2003年攻读入学考试会本试卷共分为两部分。第一部分为英文部分（70分（分Giveabriefexnationforthefollowingterms（8ThemainelementsofthefinancialThepurposeofadjusting .（9Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6points）Thepurposeofastatementofcashflowsisto（1）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureof activities,flowsthenarecombinedtoshowtheoverall（11

Multiplechoicequestions（pleasecircleyourchoice）.（11RentrevenuecollectedonemonthinadvanceshouldbeaccountedforRevenueinthemonthAcurrentAseparateiteminshareholders'AnaccruedNoneoftheThecreditbalanceoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousThemountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOActivityXYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationhas:adeficitofShareholders’equityof$14perRetainedearningsofShareholders’equityof$20perTheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustmententryfordepreciationexpensesFailuretorecordinterestaccruedonanoteFailuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledtos;FailuretorecordtheearnedportionoffeesreceivedinIn2002XY purchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperating$92000netcashusedbyinvesting$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingactivities;D$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancingactivities.（7）AstockIncreasethedebt-to-equityratioofaDecreasefutureearningsperDecreasethesizeoftheIncreaseshareholder'sNoneofthe hadsalesinboth2001and2002of$200000.Costofsalesfor2001was$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentrecementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthiserror:efor2001isCostofsalesfor2002willbeefor2002willbeefor2002willnotbeNoneofTheadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthat eimpaired:Reduceboththe eandcashReduce e,buthavenodirecteffectoncashDecreasecashbalances,buthavenodirecteffectupon enorcashWhentreasurystockisreissuedatapriceaboveThecorporationrecognizesagainontheTotalpaid-in-capitalisThere-issuanceintreatedasanextraordinaryiteminthe eRetainedearningswasXYcorporation’snet edroppedfrom$ inyear1to$60000inyear2.Whatpercentageincreasein emustXYachieveinyear3tooffsetthe80%declineineinyearA. B. C. D.Effectsoftransactionsuponrationysis（10Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;D=decreasetheratio,I=increasetheratio,NE=noeffectonthisCurrentrationis3to1:PaidalargeaccountReturnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.Debtratio:Declaredacashdividend,tobepaidinthreeEarningspershare:Declaredandpaida10%stockdividendinCommonstocktoholdersofcommonstock.Quickratio:Wroteoffanun-collectibleaccountreceivableagainsttheallowanceaccount.TranslatethefollowingstatementsfromintoEnglish.（14Bondspayable（12OnApril30,2002,XYissued$ faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.The receivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumovertheremaininglifeofthebonds—116months.UsetheaboveinformationdeterminingtheWhatwastheamountofaccruedinterestreceivedbyXYonApril30,2002,whenthebondwereissued?$ Whatwastheamountofdiscountorpremiumonthebondsatissuancedate?（Indicatediscountorpremium）$ Whatamountofcashispaidtobondholdersforinterestduringyear WhatisXYtotalinterestexpensefor2002relatedtothisbond WhatisthecarryingvalueofthisbondissueasofDecember31, 三、问答题（每题12分，共36分）2003年攻读入学考试会计学综合知识试题（试题代码：431）本试卷共分为两部分。第一部分为英文部分（70分（分Giveabriefexnationforthefollowingterms（8Useful答：Theperiodoftimethatadepreciableassetisexpectedtobeusefultothebusiness.Thisistheperiodoverwhichthecostoftheassetisallocatedtodepreciationexpense.Themainelementsofthefinancial e,Thepurposeofadjusting答：Thepurposeofadjustingentriesistoassigntoeachaccountingperiodtheappropriateamountsofrevenueandexpenses.inaccordancewiththerealizationandmatchingprinciples.答：Amethodofinventorypricinginwhichgoodsarevaluedatoriginalcostorrecementcost,whicheverislower.Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6points）Thepurposeofastatementofcashflowsisto（1）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureof activities,flowsthenarecombinedtoshowtheoverall（11

答案：1. 2. 3. 4. 5. 6. 8. 9. 10. 11.Multiplechoicequestions（pleasecircleyourchoice）.（11(1)RentrevenuecollectedonemonthinadvanceshouldbeaccountedforRevenueinthemonthAcurrentAseparateiteminshareholders'AnaccruedNoneoftheThecreditbalanceoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousThemountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOActivityXYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationhas:A.adeficitofShareholders’equityof$14perRetainedearningsofShareholders’equityof$20perTheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustmententryfordepreciationexpensesFailuretorecordinterestaccruedonanoteFailuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledto FailuretorecordtheearnedportionoffeesreceivedinIn2002XY purchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperating$92000netcashusedbyinvesting$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingD$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancing（7）AstockIncreasethedebt-to-equityratioofaDecreasefutureearningsperDecreasethesizeoftheIncreaseshareholder'sNoneofthe hadsalesinboth2001and2002of$200000.Costofsalesfor2001$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentrecementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthiserror:efor2001isCostofsalesfor2002willbeefor2002willbeefor2002willnotbeNoneofTheadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthathave eimpaired:Reduceboththe eandcashReduce e,buthavenodirecteffectoncashDecreasecashbalances,buthavenodirecteffectupon enorcashWhentreasurystockisreissuedatapriceaboveThecorporationrecognizesagainontheTotalpaid-in-capitalisThere-issuanceintreatedasanextraordinaryiteminthe eRetainedearningswasXYcorporation’snet edroppedfrom$ inyear1to$60000inyear2.Whatpercentageincreaseinnet emustXYachieveinyear3tooffsetthe80%declineinnet einyear2?A. B. C. D.答案：(1)B2)D(3)B(4)D(5)B(6)B(7)B(8)C(9)B10)BEffectsoftransactionsuponrationysis（10Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;D=decreasetheratio,I=increasetheratio,NE=noeffectonthisCurrentrationis3to1:PaidalargeaccountReturnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.Debtratio:Declaredacashdividend,tobepaidinthreeEarningspershare:Declaredandpaida10%stockdividendinCommonstocktoholdersofcommonstock.Quickratio:Wroteoffanun-collectibleaccountreceivableagainsttheallowanceaccount.答案：(1)I2)I(3)I(4)DTranslatethefollowingstatementsfromintoEnglish.（14译文：Aspartofthefinancialreportingprocess,largebusinessorganizationsprepareannualreportsoftheiractivities.Thesereportsaresenttoallof ’sstockholders.Ifispubliclyowned,theannualreportispublicly译文：Disclosuremeansdisclosingrelevantfinancialinformationinsideandoutsidethe’sfinancialstatement,includingtheaccountingmethodusedinthefinancialwheremorethanonemethodcanbechose,ormethodsseldomused,orcreativeBondspayable（12OnApril30,2002,XYissued$ faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.The receivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumoverthere