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考研专业课真题-对外经贸大学-99国际工商管理学院-会计专业英语2001-2002(2份试题,有答案)-会计专业英语

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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. Give a brief explanation for the following terms (10%) (1) A Balance Sheet:

(2) A Statement of Cash Flows: (3) An Income Statement:

(4) Accounting entity (business entity): (5) Assets:

2.Translate the following Chinese statements into English (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.Tranolate the following statements into Chinese (12%)

(1)Change in accounting Principle—Results from adoption of a generally accepted accounting principle different from a generally accepted accounting principle previously used for reporting purposes. A characteristic of a change in accounting principle is that the change is from one generally accepted that has been used previously to another that is also generally accepted accounting principle.

(2)Unusual Nature—The underlying event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into account the environment in which the entity operates.

4.Please read the following passage carefully and rill in each of the 12 blanks a word most appropriate to the content (11%)

(1)The record used to keep( )of the increases and decreases( )a single balance sheet item is termed a( )account, of simply account. The entire group of account is kept( )in an accounting record called a ( ).

(2)The( )is a chronological record of business transactions. The information recorded about each transaction includes the ( )of the transaction, the ( )and( )changes in specific ledger accounts, and brief( )of the transaction. At convenient intervals, the debit and credit amounts recorded in the ( )are ( )to the account in the ledger. 5.Multiple-choice question (choose the best for your answer) 10%

(1)The CPA firm auditing XY Company found that retained earning was overstated and liabilities were understated. Which of the following errors could have been the cause? A. Making the adjustment entry for depreciation expenses twice; B. Failure to record interest accrued on a note payable;

c. Failure to make the adjusting entry to record revenue, which had been earned but not yet billed to clients;

D. Failure to record the earned portion of fees received in advance.

(2) The amortization of a premium on bonds payable: A. Increases interest expenses;

B. Increases periodic cash payments to bondholders; C. Decreases interest expenses;

D. Decreases periodic cash payments to bondholders; (3) Dividends become a liability of a corporation: A. On the date of record;

B. On the date board of directors declares the dividends; C. On the date that the payment is to make;

D. When cumulative preferred stock dividends are in arrears; E. None of the above.

(4) A Company had sales in both year 2000 and 2001 of $200000.Cost of sales for year 2000 was $140000.In computing the cost of sales for year 2000,an item of inventory purchased in 2000 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in year 2001for $100,its normal selling price. As a result of this error;

A. Income for 2000 is overstated;

B. Cost of sales for 2001 will be overstated; C. Income for 2001 will be overstated; D. None of these.

(5) Shown below are some key figures from the balance sheets of ABC Company at the end of year 1and year 2: Dec.31, year 2 Dec.31, year 1 $2500000 500000 900000 500000 600000 $2500000 Total Assets (40% are $3000000. current) Current liabilities Bonds payable (long-term) Common stock, $10 par Retained earnings Total liabilities stockholder’s equity 480000 1320000 500000 700000 and $3000000 Dividends of $62500 were declared and paid in year 2.

Refer to the above data, the earnings per share of ABC Company for year 2 is; A. $2 B. $3.25 C. $1.25 D. $0.75

E. None of these

(6)W Company computed the following items from its financial records for year 2001; Price-earning ratio 12 Pay-out ratio 0.6 Assets turnover ratio 0.9

The dividend yield on W Company’s common stock for year 2001 is; A.5% B.7.2% C.7.5% D.10.2%

(7) The times interest earned ratio is computed by dividing;

A. Operating income before interest and income taxes by annual interest expense; B. Net income by annual interest expense;

C. Carrying value of bonds by cash interest payments; D. Earnings per share by the prime rate of interest.

(8)Which one of the following items would likely increase earnings per share (EPS) of a corporation?

A. Declaration of a stock dividend; B. Declaration of a stock split; C. Purchase treasury stock;

D. A reduction in the amount of cash dividends paid; E. None of above.

(9) Conservatism, as the term is used in accounting, means; A. Understating net income;

B. Resolving doubt in a manner that produces the lower net income for the current period and/or the favorable financial position;

C. Disclosing possible losses in notes to the financial statements;

D. Delaying the recognition of revenue until cash has been collected from the customer; E. None of the above.

(10) If a retail store has a current ratio of 2.5 to 1 and current assets of $75000,the amount of working capital is;

A. $28000 B. $45000 C. $112500 D. $60000 E. Some other amount

6.Note payable issue and payment amortization. (17%)

On November 30, year 1, XY Company signed a 5-year installment note in the amount of $50000 in conjunction with the purchase of equipment. This note is payable in equal monthly payment is made on December 31,year 1.This note is fully amortizing over 60 months.

Required;

7.Determining Revenue and Capital Expenditures (10%)

The controller for ABC Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $315540. All of the transactions are considered material.

Required;

You examine three of the transactions. Indicate whether each transaction is properly charged to the repair and maintenance account and, if not, indicate why not and to which account the transaction should be charged. The three transactions as fellows; Item 1 2 3 Date 01/03/01 05/18/01 10/20/01 Amount $10000 38500 48500 Description Two-year service contract on office equipment Sealing roof leaks over entire production plant Purchase a crane for the assembly department to speed up production 8.Statement of Cash Flows (12%) The financial statements of the ZY Company provide the following information for the current year; Account receivable Inventory Short-term prepayments Account payable (for merchandise) Accrued operating expenses payable Accrued income taxes payable Net sales Cost of good sold End of year $195000 243000 6000 171000 19500 6600 795000 459000 Beginning of year $216000 228000 4500 165000 28200 10500 Operating expenses (including depreciation of 294000 $36000) Income taxes expenses 33000 Required;

Using this information, compute the following for the current year: (1) Cash received from customers $ . (2) Cash payments for purchases of merchandise $ . (3) Cash payments for operating expenses $ . (4) Income taxes paid $ .

答案部分

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. Give a brief explanation for the following terms (10%) (1) A Balance Sheet

答案:A balance sheet is a financial statement that shows the financial position of an entity by summarizing its assets, liabilities and owners’ equity at a specific date.

(2) A Statement of Cash Flows

答案:The statement of cash flows reports the entity’s cash flows―cash receipts and cash

payments during the period. In other words, it shows where cash came from and where it was spent. It explains the causes of the changes in cash balance. The statement describes the nature of the company’s cash flows, and classifies these cash flows as operating activities, investing activities, or financing activities. All of the cash flows then are combined to show the overall changes in the balance of the cash account during the period.

(3) An Income Statement:

答案:An income statement is a financial statement summarizing the results of operations of a business by matching its revenue and related expenses for a particular accounting period. It shows the company’s profitability over a recent period of time.

(4) Accounting entity (business entity):

答案:An accounting entity is an organization or section of an organization that stands apart as a separate economic unit. From an accounting perspective, sharp boundaries are drawn around each entity so as not to confuse its affairs with those of others. It controls resources, incurs obligations and engages in business activities.

(5) Assets:

答案:Assets are economic resources owned by a business and expected to benefit future operations. Cash, office supplies, merchandise, furniture, land, and buildings are examples of assets.

2. Translate the following Chinese statements into English (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业主权益的相应减少。

译文:Every business transactions, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation. Any increase in the amount of total assets is necessarily accompanied by an equal increase on the other side of the equation ,that is, by an increase in either the liabilities or the owners’ equity. Any decrease in total assets is necessarily accompanied by a corresponding decrease in liabilities or owners’ equity.

(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。

译文:Rate of return on stockholders’ equity may be more than or less than rate of return on total assets, it depends on the way of assets financing, and the amount of non-sales incomes and expenses. Company suffers net losses provide negative rate of return on stockholders’ equity to its stockholders.

3.Tranolate the following statements into Chinese (12%)

译文:会计原则变动是指采用某项公认会计原则而产生的变动，这项会计原则不同于以前为报告目的所使用的公认会计原则。会计原则变动的特征表现为从一个以前已经使用的公认会计原则变成另一个公认会计原则。

(2)Unusual Nature—The underlying event or transaction should possess a high degree of

abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into account the environment in which the entity operates.

译文: 异常特征------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，这与实体的一般活动没有关系，或只有一点点关系。

4.Please read the following passage carefully and rill in each of the 12 blanks a word most appropriate to the content (11%)

答案: (1) (track) (in) (ledger) (together) (ledger)

(2) (journal) (date) (debit) (credit) (explanation) (journal) (posted) 5.Multiple-choice question (choose the best for your answer) 10%

(1)The CPA firm auditing XY Company found that retained earning was overstated and liabilities were understated. Which of the following errors could have been the cause?

A. Making the adjustment entry for depreciation expenses twice; B. Failure to record interest accrued on a note payable;

c. Failure to make the adjusting entry to record revenue, which had been earned but not yet billed to clients;

D. Failure to record the earned portion of fees received in advance. (2) The amortization of a premium on bonds payable: A. Increases interest expenses;

B. Increases periodic cash payments to bondholders; C. Decreases interest expenses;

D. Decreases periodic cash payments to bondholders; (3) Dividends become a liability of a corporation: A. On the date of record;

B. On the date board of directors declares the dividends; C. On the date that the payment is to make;

D. When cumulative preferred stock dividends are in arrears; E. None of the above.

A. Income for 2000 is overstated;

B. Cost of sales for 2001 will be overstated; C. Income for 2001 will be overstated; D. None of these.

(5) Shown below are some key figures from the balance sheets of ABC Company at the end of year 1and year 2:

Dec.31, year 2 Dec.31, year 1 $2500000 500000 900000 500000 600000 $2500000 Total Assets (40% are $3000000. current) Current liabilities Bonds payable (long-term) Common stock, $10 par Retained earnings Total liabilities stockholder’s equity 480000 1320000 500000 700000 and $3000000 Dividends of $62500 were declared and paid in year 2.

Refer to the above data, the earnings per share of ABC Company for year 2 is; A. $2 B. $3.25 C. $1.25 D. $0.75

E. None of these

(6)W Company computed the following items from its financial records for year 2001; Price-earning ratio 12 Pay-out ratio 0.6 Assets turnover ratio 0.9

The dividend yield on W Company’s common stock for year 2001 is; A.5% B.7.2% C.7.5% D.10.2% (7) The times interest earned ratio is computed by dividing;