對(duì)外經(jīng)濟(jì)貿(mào)易會(huì)計(jì)學(xué)歷年真題831或者433共

材料19：對(duì)外經(jīng)貿(mào)831會(huì)計(jì)學(xué)（2001-2012，13對(duì)外經(jīng)濟(jì)貿(mào)易大2001年攻讀入學(xué)考試一、解釋下列名詞或術(shù)語(yǔ)（每小題2.5分，共15分完全成本法損益平衡點(diǎn)（保本點(diǎn)會(huì)計(jì)主體假穩(wěn)健性原則現(xiàn)金等價(jià)物二、填空題（1分10分凈資產(chǎn)收益率是指 之間的比率，衡量企業(yè)中國(guó)修訂的《會(huì)計(jì)法》的實(shí)施時(shí)間是2000年7月1日關(guān)聯(lián)方是 上市公司是每股收益是 的比率企業(yè)要向股東分派現(xiàn)金股利，除了其可供分配的利潤(rùn)規(guī)模足夠大以外，企業(yè)還要有足夠的三、問題答題（每題15分45分最近，我國(guó)某著名企業(yè)家說出了這樣一句話：企業(yè)資不抵債不一定，企業(yè)沒有現(xiàn)金流量就一定會(huì)。請(qǐng)從企業(yè)資不抵債的含義、資不抵債的可能原因、沒有現(xiàn)金流量對(duì)企業(yè)經(jīng)營(yíng)活動(dòng)的影響等方面對(duì)上述說法進(jìn)行評(píng)論。如何進(jìn)行多種產(chǎn)品的本量利分析？品種結(jié)構(gòu)發(fā)生變化對(duì)多種產(chǎn)品的本量利分析有何影響？請(qǐng)自行高例通過計(jì)算說明（用兩種產(chǎn)品來說明。請(qǐng)說明歷史成本原則、客觀性原則的基本含義及基對(duì)報(bào)表使用者認(rèn)識(shí)財(cái)務(wù)信息的影響。四、綜合題（共30分）不論是財(cái)務(wù)管理，還是成本會(huì)計(jì)、管理會(huì)計(jì)，均將控制作為重要的管理。請(qǐng)回答下列問題控制的主要內(nèi)容成本會(huì)計(jì)的哪些方面體現(xiàn)了控制的思想靜態(tài)的主要特點(diǎn)有哪些為什么說彈性是一種較好的管理方法除了彈性以外，還有哪些較先進(jìn)的管理方法？其含義如何對(duì)外經(jīng)濟(jì)貿(mào)易大一、解釋下列名詞或術(shù)語(yǔ)（每小題2.5分，共15分營(yíng)運(yùn)資本（Working權(quán)益法（Equity沉落成本（沉沒成本，Sunk客觀性（Objectivity）原內(nèi)含率（收益率二、填空題（每題1分，共10分資產(chǎn)負(fù)債是指 )與 )之間的比率，衡量企業(yè) )的能力中國(guó)推出的《企業(yè)會(huì)計(jì)制度》的實(shí)施時(shí)間是 )年 )月 )日或有負(fù)債是指 )上市公司的市盈率是指 )與 )的比率資產(chǎn)負(fù)債表日后事項(xiàng)是指 )三、問答題（每空1分，共10分最近，我國(guó)市場(chǎng)上傳出了多家企業(yè)在財(cái)務(wù)信息方面的消息。請(qǐng)分析地（1）企業(yè)在財(cái)務(wù)信息方（2）這種現(xiàn)實(shí)對(duì)投資者對(duì)特定企業(yè)的投資行為有哪些影響?2.（1）請(qǐng)說出完全成本法和變動(dòng)成本法的基本區(qū)別；（2）在產(chǎn)銷不平衡的條件下，在其他條件相同時(shí)，按照完全成本法和變動(dòng)成本法計(jì)算的企業(yè)利潤(rùn)有那些規(guī)律性的特點(diǎn)？請(qǐng)自己設(shè)計(jì)具體的數(shù)字加以說明（3上述討論對(duì)企業(yè)存貨控制有什么意義？3.請(qǐng)說明會(huì)計(jì)主體假設(shè)、持續(xù)經(jīng)營(yíng)假設(shè)的基本含義及其對(duì)企業(yè)會(huì)計(jì)行為的影響。四、綜合題（共30分）在對(duì)企業(yè)財(cái)務(wù)狀況的質(zhì)量進(jìn)行分析與評(píng)價(jià)中，我們會(huì)經(jīng)常聽到關(guān)于財(cái)務(wù)狀況質(zhì)量好與不好的評(píng)論。請(qǐng)回答：財(cái)務(wù)會(huì)計(jì)中對(duì)資產(chǎn)按照流動(dòng)性劃分所形成的資產(chǎn)類別有哪些？這種分類在對(duì)資產(chǎn)質(zhì)量進(jìn)行分析中有什么用如何理解資產(chǎn)的質(zhì)量？資產(chǎn)按照質(zhì)量分類可以有幾類如何理解利潤(rùn)的質(zhì)量？利潤(rùn)質(zhì)量的主要表現(xiàn)有哪些對(duì)外經(jīng)濟(jì)貿(mào)易大2003年攻讀入學(xué)考會(huì)計(jì)學(xué)綜合知識(shí)試題（試題代碼：431）本試卷共分為兩部分。第一部分為英文部分（共70分，第二部分為中文部分（共80分。Giveabriefexplanationforthefollowingterms（8UsefulThemainelementsofthefinancialThepurposeofadjustingTranslatethefollowingstatementsintoChinese.（9Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhcounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6Thepurposeofastatementofcashflowsisto（1）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureofthecompany'scashflows,andclassifiesthesecashflowsas（6）activities,（7）activities,or（8）activities.Allofthecashflowsthenarecombinedtoshowtheoverall（9）inthebalanceofthe（10）accountduringthe（11RentrevenuecollectedonemonthinadvanceshouldbeaccountedforRevenueinthemonthAseparateiteminshareholders'AnaccruedNoneoftheThecreditbalanceoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousThemountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-Average（4）XYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationadeficitofShareholders’equityof$14perRetainedearningsofShareholders’equityof$20perTheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?FailuretorecordinterestaccruedonanoteFailuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledtoclients;FailuretorecordtheearnedportionoffeesreceivedinIn2002XYcompanypurchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperating$92000netcashusedbyinvesting$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingactivities;D$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancingactivities.（7）AstockIncreasethedebt-to-equityratioofaDecreasethesizeoftheNoneofthe（8）Acompanyhadsalesinboth2001and2002of$200000.Costofsalesfor2001was$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentreplacementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthisefor2001isCostofsalesfor2002willbeefor2002willbeefor2002willnotbeNoneof（9）Theadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthathave Reduceboththe eandcash e,buthavenodirecteffectoncashDecreasecashbalances,buthavenodirecteffectupon Affectneither enorcashWhentreasurystockisreissuedatapriceaboveThecorporationrecognizesagainontheThere-issuanceintreatedasanextraordinaryiteminthe eRetainedearningswasXYcorporation’snet edroppedfrom$ inyear1to$60000inyear2.Whatpercentageincreaseinnet emustXYachieveinyear3tooffsetthe80%declineinnet einyear2?A. B. C. D.Effectsoftransactionsuponrationysis（10Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;D=decreasetheratio,I=increasetheratio,NE=noeffectonthis _Currentrationis3to1:PaidalargeaccountReturnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.Debtratio:Declaredacashdividend,tobepaidinthree（4）_ commonstock.

Earningspershare:Declaredandpaida10%stockdividendinCommonstocktoholders Quickratio:Wroteoffanun-collectibleaccountreceivableagainsttheallowanceTranslatethefollowingstatementsfromChineseintoEnglish.（14年度報(bào)告是財(cái)務(wù)報(bào)告程序中的一部分。一些大企業(yè)都編制他們經(jīng)營(yíng)活動(dòng)的年度報(bào)告團(tuán)，這些報(bào)告將送給公司的所有股東。如果公司是公共持股公司，那么年度報(bào)告就是公共信息。披露是指披露與財(cái)務(wù)報(bào)表主體內(nèi)外相關(guān)的財(cái)務(wù)信息，包括在財(cái)務(wù)報(bào)表中使用的存在一種以上選擇的方法，或不常用的方法，或者是創(chuàng)新性的方法。Bondspayable（12OnApril30,2002,XYCompanyissued$ faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thecompanyreceivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumovertheremaininglifeofthebonds—116months.Usetheaboveinformationdeterminingthe（1）WhatwastheamountofaccruedinterestreceivedbyXYonApril30,2002,whenthebondwere （2）Whatwastheamountofdiscountorpremiumonthebondsatissuancedate?（Indicatediscountor WhatamountofcashispaidtobondholdersforinterestduringyearWhatisXYtotalinterestexpensefor2002relatedtothisbondissue?$WhatisthecarryingvalueofthisbondissueasofDecember31,2002?$__...第二部分：中一、解釋下列名詞或術(shù)語(yǔ)（每小題2.5分，共10分客觀性原約當(dāng)財(cái)務(wù)總資產(chǎn)周轉(zhuǎn)率是 之間的比率，衡量特定企 的能力長(zhǎng)期股權(quán)投資收益的確認(rèn)方法有_ 和_ 三、問答題（每題12分，共36分）有人認(rèn)為，凈現(xiàn)值法是理論上最科學(xué)的投資決策方法，請(qǐng)從凈現(xiàn)值法的特點(diǎn)出發(fā)，對(duì)上述說法進(jìn)行評(píng)論簡(jiǎn)述責(zé)任中心的分類，并各類責(zé)任中心的主要考核指標(biāo)四、綜合題（共29分款周轉(zhuǎn)率時(shí)就不能僅僅看其自身周轉(zhuǎn)速度的快慢，還應(yīng)該看其對(duì)存貨周轉(zhuǎn)的影響：不能因?yàn)檫^分強(qiáng)調(diào)債權(quán)回收而制約了存貨周轉(zhuǎn)。回答下列問題：企業(yè)在考慮其產(chǎn)品賒銷政策（主要包括應(yīng)收賬款政策）應(yīng)該如何對(duì)企業(yè)的存貨進(jìn)行控制對(duì)外經(jīng)濟(jì)貿(mào)易大2004年攻讀入學(xué)考試提示：本張?jiān)嚲矸譃閮刹糠郑河⑽脑囶}和中文試題。滿分150分 Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13ThestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingTheabilityofacompanytoremainThemajorsourcesofcashreceiptsduringtheThecompany’sThereasonswhynetcashflowsfromoperatingactivitiesdifferfrom AndebitentryoftheAllowancefordoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-AverageActivityOnDecember15,2002,WScompanyreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.ThecorrectoneofthefollowingstatementsisWScompanyrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockinWSstockholders’equitywasincreasedby$110000whenthetreasurystockwasThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’ofThetreasurypurchasedwasrecordedatcostandwasshowninWScompany’sDecember31,2003,balancesheetasanasset.WhichofthefollowingistruewhenabusinessisorganizedasStockholdersdonothavetopay issubjectto etaxesonitsearnings;Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapitalstock;Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheofstockholders’equityshowninthebalanceEachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagement etaxesresultThefactthatbondinterestisdeductibleinthecomputationof TimingTheinabilityofabankruptcompanytopayitsetaxliabilityonThepermanentdifferencebetweenaccountingneteandtaxableSPcompanysoldaplantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:A.$24000 B.$33000 C.$28000 D.someotherTSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenatsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisplays.Thecostofthismerchandiseamountedto$13000atof2002and$19000atof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:UnderstatedOverstatedOverstatedUnderstatedSomeotherPScompanysoldmarketablesecuritiescosting$82000for$94000cash.Inthecompany’s andstatementofcashflows,respectively,thiswillappearas:$94000gainand$94000cash$12000gainand$94000cash$12000gainand$80000cash$82000salesand$94000cashTheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustingentryfordepreciationexpenseFailuretorecordinterestaccruedonanoteFailuretorecordtheearnedportionoffeesreceivedinFailuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtoTheentrytorecorddepreciationIsanapplicationoftheclosingIsanapplicationofthematchingUsuallyincludesanoffsettingcrediteithertocashortoaccountsNoneoftheTheclosingprocessinvolvesseparateentriestoclose(1)expenses,(2)dividends,(3)revenues,and(4)net e(orloss).Thecorrectsequencingoftheentriesis:WhenthereisachangeinestimatedPreviousdepreciationshouldbeCurrentandfutureyear’sdepreciationshouldbeOnlyfutureyears’depreciationshouldbeNoneoftheGiveabriefexplanationforthefollowingterms(9ExtraordinaryCapitalTreasuryCashPrice-earnings(P/e)Accountingterminology(4Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermTheamountthatmustbepaidtosettlealiabilityatthedate es.Depreciationmethodswhichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears. Thepercentageoftotalassetsfinancedby Amountsinvestedinacorporationbyits TranslatethefollowingstatementsintoChinese.(10Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompleymissing,theinformationwillnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.Losscontingenciesareaccruedif(1)itisprobablethatalosshasbeenincurredand(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.TranslatethefollowingstatementsfromChineseintoEnglish.(15公司股東通常具有董事會(huì)、享有公司的股利的權(quán)利；在公司的時(shí)候，股東還享有分配凈資產(chǎn)的權(quán)利。公司的董事會(huì)迥然不同制定公司的政策、督察公司管理者的工作、保護(hù)股東的利益。公司管理者則是由董事會(huì)任命來經(jīng)營(yíng)管理企業(yè)的職業(yè)經(jīng)理人。毛利法和零售價(jià)法都是用成本比率卻估計(jì)商品銷售成本和期末存款。成本率乘以凈銷售估計(jì)出商品的銷售成本，然后從可供銷售的商品成本中減去商品銷售成本即得出期末存貨成本。在毛利法中成本比率是100%減去企業(yè)以往的銷售毛利率，而在零售價(jià)中成本率則是可供銷售的商品成本對(duì)零售價(jià)的比率。ComputationandCashflows(5MPcorporation’sstatementofcashflowsfor2003showsthefollowinginformation:Purchaseofmarketablesecurities Proceedsfromsalesofmarketable

Proceedsfromsalesofland Netcashusedbyinvestingactivities estatementfor2003includingthefollowingitems:Lossonsalesofmarketable Gainonsalesof AllpaymentandproceedsrelatingtothesetransactionswereinPleasecomputetheCostofthelandsoldduringBookvalueofmarketablesecuritiessoldduringEffectsoftransactionsuponratioysis(6Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontheratiolistedbesideeachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:D=decreasetheratio,I=increasetheratio,NE=noeffectonthis Inventoryturnover(4times):Madelargepurchasesincreasingtheaveragesizeofinventory. Returnontotalassetsis14%:Issued10%bondsandinvestedtheproceedstoearn12%. Earningspershare($6.25):Soldcommonstockhelpintreasuryatapriceabovecost.Bondspayable(8OnDecember31,2002,XYCompanyissued$faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.TomakethejournalentryforXYcompanytorecordtheissuanceofthebondspayableatDecember31,2002;TomakethejournalentryforXYcompanytorecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balance一、解釋下列名詞或述語(yǔ)（每小題2分，共10分現(xiàn)金流量邊際資本二、填空題（每空1分，共10分我國(guó)近年來準(zhǔn)備頒布的征求意見會(huì)計(jì)專題準(zhǔn)則主要 壞賬處理的備抵法下，其主要核算環(huán)節(jié) 影響折舊計(jì)算的主要因素有：原值 股利率是 的比率我國(guó)的會(huì)計(jì)準(zhǔn)則――非貨幣交易準(zhǔn)則要求，換入資產(chǎn)的價(jià)值主要以換出資產(chǎn) 三、問答題（每題10分，共30分請(qǐng)闡述在無條件下的MM理論（命題1）的結(jié)論和意義。四、綜合分析題（共30分）在上市公司的財(cái)務(wù)報(bào)表中，資產(chǎn)負(fù)債表上有長(zhǎng)期股權(quán)投資項(xiàng)目，利潤(rùn)表上有投資收益項(xiàng)目，現(xiàn)金流量表上投資活如何對(duì)企業(yè)股權(quán)投資的質(zhì)量進(jìn)行分析對(duì)外經(jīng)濟(jì)貿(mào)易大2005年攻讀入學(xué)考431提示：本張?jiān)嚲矸譃閮刹糠郑河⑽脑囶}和中文試題。滿分150分第一部分：英文試題（共70分l.Giveabriefexplanationforthefollowingterms（9ChartofBook2·Trueandfalse（6Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueor（1）AtrialbalancethatbalancesprovidesproofthatalltransactionswerecorrectlyjournalizedandpostedtotheRevenueincreasesowners’equityandisrecordedbyaThegrossprofitrateisequaltonetsalesexpressedasapercentageofaverageThereturnequitymaybeeitherhigherorlowerthanthereturnonEquipmentwhichismaintainedin“asgoodasnew”conditionneednotbeCollectionofanaccountreceivableincreasesacompanycashaswellas Chines（（1）Input-orientedprinciplesarebroadrulesthatguidetheaccountingfunction．Input-orientedprinciplesCanbedividedintotwogeneralclassifications：Generalunderlyingrulesofoperationandconstrainingprinciples．Astheirnamesimply,theformeraregeneralinnaturewhilethelatteraregearedtocertainspecifictypesofsituations．（2）Comparabilityhasoftenbeendescribedasaccountingforlikeeventsinasimilarmanner，butthisdefinitionistoosimplistictobeoperational．Italsoappliestothosewhousefinancialstatements．Comparability，viewedherefromtheuser’sstandpoint，referstothedegreeofreliabilitytiersshouldfindinfinancialstatementswhenevaluatingfinancialconditionortheresultsOfoperationsonaninter-firmbasisorpredicting eorcashflows．question（l2Theterm“netsales”referstototalsalesCostofgoodsSalesdiscount,andlesssalesreturnsandSalesdiscountandpurchasesNoneoftheTheamountincurredindebitsideoftheAllowanceforDoubtfulAccountsA.MoneysetasidetotakeCareofanybadTheamountofbaddebtsincurredinthepreviousTheamountwrittenoffasbaddebtsinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheWhichofthefollowingshouldnotincludedaspartofcashonthebalanceTheamountofpettycashatyear-Depositsintransitatyear-ChecksreceivedfromInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelowestcostofgoodssoldin estatementwouldbe：FIFOLIFOWeighted—AverageNoneoftheTheXYCompanysoldequipmentthatoriginallyhadcost$51000for$22000cash．IfXYcompanycorrectlyreporteda$5000gainonthethissale，theaccumulateddepreciationontheequipmentatthedateofsalemusthavebeen：SomeotherThetermpaid—incapitalAllassetsotherthanretainedLegalcapitalplusretainedTotalstockholders’equityminusretainedIfacompanyisprofitableandiseffectivelyusingleverage，whichoneofthefollowingratiosislikelytobetheReturnontotalReturnonoperatingReturnOncommonReturnontotalstockholders’Supposeth ompanypaysoneofitsliabilitiestwiceduringtheyear，inerror．Whataretheeffectsofthismistake?。Assetsandliabilitieswillbe eandowners’equitywillbe eandowners’equitywillbeunderstated,andliabilitieswillbeThedataofABCCompanyarepresentCurrentQuickCurrentliabilities（DecemberInventory（December8ThecostofgoodssoldofABCcompanyfor2004was：B．$C．$E．Someother（10）OnOctoberI，ompanyborrows$200000fromNationalBank,eresttobecomputedattherateof9%annum．Whichofthefollowingstatementsiscorrect．?A．Thematurityvalueofthisnoteis$200000；B．NP’sliabilityforthisloanatOctoberlis$209000；C．NP’sliabilityforthisloanatNovember30D．AtDecember31，NPwillhavealiabilityforaccrueinterestpayableintheamountofE．NoneoftheaboveisXYcorporation’sreturnoncommonstockholders’equityiscurrently14%．IfXYissues10%bondsthisactionDecreasethereturnoncommonstockholders’equityinallDecreasethereturnoncommonstockholders’equity iftheproceedsfrombondsissuedareinvestedtocamany essthan14%；Increasethereturnoncommonstockholders’equityina11Increasethereturnoilcommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtoearnanyrategreaterthan10%：profitrateisfalling．Themostlikelyexplanationis：Thecompany’scostofpurchasingisOperatingexpensesareDemandforthecompany’sproductsisveryThecompanyhasachievedanincreaseinsalesvolumebyreducingitssalesThepracticeofvaluinginventoryinthebalancesheetatexpectedsales（3）Acorrectionintheamountof ereportedinanearlieraccountingThetraditionalpracticeofresolvingdoubtbyselectingtheaccountingoptions，whichtendtominimizetheneteforthecurrentperiod．Entriesmadetoachievethegoalsofaccrualbasisofaccountingwhenrevenueofexpensetransactionsspanmorethanoneaccountingperiod．nglish（14現(xiàn)行的利息率水平不是影響債券市場(chǎng)價(jià)格的唯一因素，債券到期日剩余時(shí)間的長(zhǎng)短也是債券價(jià)格的主要因素。隨著債券到期日的，其市場(chǎng)價(jià)格逐漸接近其到期值，因?yàn)槠髽I(yè)在到期日將按到期值贖兌債券。無形資產(chǎn)這個(gè)術(shù)語(yǔ)是用來描述那些在企業(yè)經(jīng)營(yíng)活動(dòng)中使用的、但沒用實(shí)物形態(tài)的非流動(dòng)性資產(chǎn)。有些項(xiàng)目如應(yīng)收賬款和預(yù)用等，盡管也缺乏實(shí)物形態(tài)但不屬于無形資產(chǎn)的內(nèi)容。StatementofcashThecashflowsofXYCompanyforthefiscalyearendedDecember3l，2004aresummarizedCash$CashcollectedfromProceedsfromsalesofplantandProceedsfromshort-termProceedsfromissuingcapitalInterestanddividendsCash$CashpaidtorsandPurchasesofplantandRepaymentof'amountsInterestDividendsBalancesofcashandcash 1BeginningoftheEndoftheUsetheaboveinformationdeterminingthefollowings CashflowsfromOperatingCashflowsfromFinancingCashflowsfrominvestingEPS（4SPCompanyhadnet eof$ in2004.Thecompanyhad250000sharesof$5parvaluecommonstockand25000sharesof6%，$100parvalue，convertiblepreferredstockoutstandingthroughouttheyear．Eachshareofpreferredstockisconvertibleintotwosharesofcommonstock．ComputethefollowingforyearBasicearningsperThenumberofsharestobeusedincomputingdilutedearningsper第二部分：中文試題（共80分一、解釋下列名詞或術(shù)語(yǔ)（每小題2分，共10分資產(chǎn)負(fù)債率盈虧平衡點(diǎn)二、填空題（每空1分，共l0分評(píng)價(jià)長(zhǎng)期投資項(xiàng)目常用的三個(gè)指標(biāo)是 、 企業(yè)財(cái)務(wù)會(huì)計(jì)的基本假設(shè)是 、 利潤(rùn)表的編制格式通常 式 式營(yíng)運(yùn)資本是 三、問答題（每題l0分，共30分請(qǐng)說明權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）原則、重大性（重要性）原則的基本含義請(qǐng)說明完全成本法（吸收成本法）你是如何認(rèn)識(shí)財(cái)務(wù)管理的職能和財(cái)務(wù)管理的目標(biāo)的四、綜合分析題（共30分企業(yè)的利潤(rùn)表，可以被稱之為企業(yè)財(cái)務(wù)形象的“面子。正是這種“面子”的原因，利潤(rùn)表是企業(yè)財(cái)務(wù)的如何理解利潤(rùn)的質(zhì)量怎樣進(jìn)行利潤(rùn)的質(zhì)量分析企業(yè)利潤(rùn)的主要有哪些企業(yè)利潤(rùn)質(zhì)量的主要表現(xiàn)有哪些考試科目：831會(huì)計(jì)綜合第一部分：英文試題（共70分Giveabriefexplanationforthefollowingterms（9UsefulRevenueTrueandfalse（7Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueorFalse．Theonlybusinesseventsthinareenteredinaccountingrecordsarethosethatcanbeexpressedinmonetaryterms．Theledgerissometimescalledthebookoforiginalentrybecauseitistheaccountingrecordwheretransactionsare，firstrecorded．Whenthedirectwrite-offmethodisusedtorecognizeun-collectibleaccountsexpense，lowanceforDoubtfulAccountsisnotrequired．AssetswearoutmorequicklywhentheyaredepreciatedbyallacceleratedIfcapitalstockisissuedbyacorporationatapricehigherthanparvalue,theexcessamountrepresents eintheperiodinwhichthesharesofstocksareissued．Whenacorporationpresentsboth‘basic’and‘diluted’earningspershare，thebasicearningspersharewillbethesmallerofthetwofigures．Issuingbondsatadiscountincreasestheactualcostofborrowingabovethecontactrateofinterestprintedonthebonds．TranslatethefollowingstatementsintoChinese。（8The-sum-of-the—year’s-digitsandfixed-percentage-of-declining-basearethemostfrequentlyencounteredmethodsofaccelerateddepreciation．Thesemethodsresultinlargerchargestoexpenseintheearlieryearsofassetsuse，althoughlittleevidencesupportsthenotionthatassetsactuallydeclineinservicepotentialinthemannersuggestedbythesemethods．Advocatescontendthcelerateddepreciationispreferredtostraight-linebecauseastheassetsages，thesmallerdepreciationchargesareassociatedwithhighermaintenancecharges．Theresultingcombinedexpensepatternprovidesabettermatchingagainsttheassociatedrevenuestream．Thereportingofbusiness eassumesthatallitemsofrevenueandexpensesarecapableofbeingmeasured．Onerequirementofmeasurementisthattheobjectoreventiscapableofbeingorderedorrankedinrespecttosomeproperty．Measurementistheassigningofnumberstoobjectsoreventsaccordingtorules．ItisalsoaprocessofcomparisoninorderobtainmorepreciseinformationtodistinguishonealternativefromanotherinadecisionMultipleeh6ieequestions（pleasechoosethebestoneforeachofthefollowing（15Whichofthefollowingrelationshipsdoyouconsiderofleastsignificanttoa eisgreaterthantheamountofworkingThereturnonassetsconsistentlyishigherthantheindustryThereturnonequityhasincreasedineachofthepast3ThereturnonassetsisgreaterthantherateofinterestbeingpaidtoNoneoftheifacompany’scurrentratiodeclinedinayearduringwhichitsquickratioimproved，whichofthefollowingisthemostlikelyexplanation?AnincreaseindecreaseinC．Receivablesarebeingcollectedmorerapidlythaninthepast；D．Receivablesarebeingcollectedmoreslowlythaninthepast；E．Noneoftheabove．Theprimarypurposeofinventoryflowassumptionisto：A．Minimizethe etaxes；izethereportedamountof ParallelthephysicalflowofunitsofOffsetagainstrevenueanappropriatecostofAnitemofinventorypurchasedin2005for$30hasbeenincorrectlywrittendowntocurrentreplacementcostof$20．Theitemiscurrentlysellingin2006for$50，itsnormalsellingprice．Whichofthefollowingstatementsiscorrect?efor2005isThecostofsalesfor2006willbeefor2006isTheclosinginventoryof2005isNoneoftheAninvestmentintradingsecuritiesisvaluedonthebalancesheetatCosttoacquiredtheLowerofcostormarket Assumingthompanyhasonlyoneclassofcapitalstock，atransferfromretainedearningstocontributedcapitalequaltothemarketvalueoftheshareissuedisordinarilyacharacteristicof：A．a(chǎn)stockB．a(chǎn)stockC．a(chǎn)stockD．a(chǎn)commonstockwhichofthefollowingtransactionswouldresultinanincreaseinthecurrentratioiftheratioispresently2：1？Repaida90-dayloan；B．Purchasedmerchandiseonaccount；liquidatedalong-termReceivedpaymentofanaccountsNoneoftheinwhichofthefollowingsituationswouldthelargestamountberecordedasanexpenseofthecurrentperiod?（Assumeaccrualbasisaccounting）$2000ispaidforequipmentwithausefullifeoffive$800ispaidforatwo-yearfireinsurance$10000cashdividendsalepaidto$500ispaidtoanattorneyforlegalservicesrenderedduringthecurrentInperpetualinventorysystem，purchasesofmerchandiseonaccountarerecordedbyCostofgoodBeforemonth-endadjustmentsalemadetheJanuary31trialbalanceofABCCompanycontainsrevenueof$27000andexpensesof$18340、Adjustmentsarenecessaryforthefollowingitems：----FeesforserviceearnedinJanuary"，notyetbilledtocustomer,----portionoffeescollectedinadvanceearnedin$2000．Net einABC’s eStatementofJanuaryis：B．$17100；C．$7700；D．Someotheramount．（11）Aliabilityfor etaxesetaxesalreadypaidonearningswhichhavenotyetbeenreportedintheCompany’sestatement；etaxesonearningsalreadyreportedinthe estatement，butwhichwillbetaxedinfutureperiods；etaxobligationsbeingdisputedwiththetaxetaxesleviedinprioryearswhichale stNoneoftheABCsoldadepreciableassetforcashof$25000．Theaccumulateddepreciation$60000．a(chǎn)ndlossof$5000wasrecognizedonthesaleUnderthesecircumstancestheoriginalcostoftheassetmusthavebeen：$55000； C．$80000；D．$90000；E．NoneofTheterm‘paid-inAllassetsotherthanretainedTotalassetsminustotalDeclarationanddistributionofastockdividendCauseeachofthefollowing B．AnincreaseinthenumberofsharesofstockC．AdecreaseintotalassetsoftheissuingD．AnincreaseinlegalcapitaloftheissuingE．NoneoftheThebasicdifferencebetween‘losscontingencies’and‘realliabilities’is：B．TheextentofuncertaintyC．Liabilitiescanbelargeinamount，butlosscontingenciesareimmaterial；D．Liabilitiesstemfrompasttransactions，whereaslosscontingenciesstemfromfutureE．Noneofthe減去除利息以外的費(fèi)用。（7分）生的當(dāng)年加以披露。（7分）Anysisofthe2006financialstatementsofABCCompanyrevealsthefollowinginformation：（1）Accountpayabletorsofmerchandisedecreasedby$40000during（2）Amachinewhichhadcostof$800000andaccumulateddepreciationof$620000,wassoldin2006for$300000cash;Dividendsof$120000weredeclaredinNovember2006，tobepaidin efor2006was eof$65000fromallequityinvestmentwasrecognized（usingequitymethod）for2006，andcashdividendof$10000wasreceivedfromtheequityinvestmentin2006．Usingonlytheaboveinformation，preparethesectionofCashflowsfromoperatingactivitiesontheStatementofCashFlowsof2006forABCCompany（Useindirectmethod，listeachcomponentofcashflowsfromoperatingactivities）．Severalyearsago，OPXCompanyissued$10millionof20-year，11％bondspayableatsmallpremium．Sincethebondissued，OPX’sfinancialstrengthandcreditratinghaveactuallyimproved，buttodaythebondsaletradingamonginvestorsatapriceofExplainthemostprobablereasonwhythemarketpriceofthesebondshaddeclined，eventhoughOPX’screditratinghasimproved．Howwillthedropinthemarketvalueofthesebondsbereported（ifata11）inOPX’ estatementandbalancesheet?Explain．第二部分：中文試題（80分一、解釋下列名詞或術(shù)語(yǔ)（每小題210分二、填空題（110分、貨記 財(cái)務(wù)管理主要包括面的內(nèi)容，包 。 三、問答題（每題832分常用的財(cái)務(wù)比率有哪些（4個(gè)比率即可）?表。分析每項(xiàng)業(yè)務(wù)對(duì)三張報(bào)表具體項(xiàng)目的影響情況（提示：例如，從銀行2000萬元的業(yè)務(wù)，期限為3個(gè)月。此項(xiàng)業(yè)務(wù)對(duì)報(bào)表項(xiàng)目的影響：資產(chǎn)負(fù)債表的“貨幣”和“短期借款”項(xiàng)目分別增加2000萬元，現(xiàn)金流量表中“取得收到的現(xiàn)金”增加2000萬元。本業(yè)務(wù)對(duì)利潤(rùn)表無影響）（6分（5分對(duì)外經(jīng)濟(jì)貿(mào)易大 年入學(xué)考試初試試題考試科目：831會(huì)計(jì)綜合第一部分：英文試題（共70分Giveabriefexplanationforthefollowingterms(9 DiscountonbondsMonetarySomeacademicsfeelthatstudieswhoseresultsareusedtosupporttheefficientm