对外经济贸易大学年度考研会计专业英语试题

1、暗对外经济贸易大疤学白200班1埃年考研会计专业俺英语试题按2008-11氨-19 15:八4埃9伴考研教育昂网瓣 昂【】【】瓣八摆1.Give 巴a brief搬 explan胺ation f叭or the 跋followi哎ng term把s(10傲%败）霸奥暗(1)Jour伴nal ent傲ry傲扳翱(2)Goin颁g conce版rn案氨罢(3)Matc爸hing pr疤inciple办挨吧(4)Work癌ing cap绊ital捌暗绊(5)Reve敖nue exp奥enditur拔e氨翱翱2.Pleas半e re颁ad the 盎followi傲ng pass扳age car白efu

2、lly 艾and fil暗l in ea拌ch of t罢he 11 b袄lanks w颁ith a w把ord mos艾t appro哀priate 芭to the 傲content蔼 (10邦%胺）班稗拌(1)The 哀double-肮entry s蔼ystem o阿f accou啊nting t佰akes it岸s name 扮from th按e fact 氨that ev肮ery bus拌iness t凹ransact挨ion is 笆recorde芭d by (_办_)typ奥es of e暗nt板rie靶s爱：碍 案1巴：背 (_敖)entri拔es to o爸ne or m挨or

3、e acc百ounts a肮nd邦耙肮2credit斑 entrie班s to on叭e or mo背re acco肮unts. I埃n recor盎ding an奥y trans袄action,翱the tot背al doll巴ar amou搬nt of t疤he (_皑_)ent佰ries mu熬st (_般_)the 板total d暗ollar a拔mount o傲f credi傲t entri柏es.坝埃唉(2)Ofte按n a tra八nsactio疤n affec芭ts reve盎nues or颁 expens岸es of t癌wo or m百ore dif颁ferent 啊pe

4、riods扮,in the鞍se case案s版，坝an (_暗_)entr把ies are把 needed鞍 to (_班_)to 芭each pe板riod th佰e appro扮priate 百amounts坝 of rev阿enues a爱nd expe芭nses. T盎hese en碍tries a芭re perf瓣ormed a哎t the (扒_)o斑f each 办account哎ing per八iod but百 (_芭)t皑o prepa白ring th哀e finan般cial st隘atement八s.鞍懊翱(3)Mark稗etable 败securit唉ies are佰

5、 highly捌 (_碍)invest拔ments,p摆rimaril拜y in sh把are sto碍cks and白 bound懊s伴，笆(_)c霸an be s耙old (_搬_)quo盎ted mar办ket pri芭ces in 拌organiz办ed secu澳rities 般exchang澳es.罢半佰3.Trans袄late th伴e follo隘wing Ch奥inese s爱tateme邦nts int碍o Engli佰sh (18安%盎）扒芭盎(1扒)瓣财务报表反映一翱个企业的财务状稗况和经营成果，拌是根据公认会计半准则编制的。这佰些报表是为许多芭不同的决策者，哀许多不同

6、的目的挨而提供的。扒纳税申报单艾则反映应税收益笆的计算，是由税唉法和税则规定的蔼概念。在许多情氨况下，税法和公翱认会计准则相似皑，但两者却存在绊实质上的不同。靶罢懊(2扒)耙审计师不保证财背务报表的准确性敖，他们仅就财务白报表的公允性发邦表专家意见。然岸而注册会计师事暗务所的声誉来自瓣于他们对审计工敖作的一丝不苟和拌审计报告的可靠傲性。班昂氨4.Trans叭late th白e follo袄w佰ing sta傲tements搬 into C霸hinese 扒(12般%啊）唉背笆(1)Acco阿unting 版princip爸les are吧 not li颁ke phys哎ical la把w爱s袄

7、；艾 they d颁o not e扳xist in耙 nature挨,awaiti邦ng disc扮overy m绊an. Rat氨her,the昂y are d皑evelope绊d by ma爱n,in li办ght of 哎what we懊 consid罢er to b叭e the m爸ost imp哀ortant 盎objecti板ves of 跋financi胺al repo鞍rting. 稗In many懊 ways g笆enerall背y accep般ted acc凹ounting蔼 princi按ples ar傲e simil叭ar to t坝he rule啊s estab翱li

8、shed 疤for an 爸organiz疤ed spor笆t shuch奥 as foo罢tball o岸r baske百tball.埃扒俺(2)Acco挨unting 跋have de扮vised p碍rocedur靶es wher岸eby the按 flows 拌of cash啊 receip邦ts and 傲payment稗s are s坝pread o暗ve皑r a per澳iod of 碍time in唉 a cert翱ain way伴 to der班ive inc澳ome,whi哎ch is r伴epresen瓣tative 百of the 佰economi澳c perfo拔rm

9、ance 摆of the 澳firm fo坝r the g阿iven pe耙riod. T阿he inco埃me conc岸ept as 俺applied疤 in the拔 real w拔orld in百volves 挨numerou啊s decis捌ions an鞍d judgm巴enmts.扒隘罢5.Multi伴ple cho靶ice que半st巴ions (c暗hoose t般he best盎 for yo八ur answ半er)(10胺%奥）袄埃颁(1)The 吧CPA fir班m audit伴ing XY 巴Recordi叭ng Serv版ice fou坝nd that凹 reta

10、in奥ed earn拔ing wer袄e under芭stated 阿and lia拜bilitie蔼s were 芭oversta鞍ted. Wh爸ich of 摆the fol捌lowing 安errors 按could h邦ave bee拜n the c瓣aus扳e唉？疤办搬A.Makin按g the a按djustme胺nt ent罢ry for 唉depreci皑ation e癌xpenses哀 twic跋e背；般般俺B.Failu盎re to r氨ecored 扒interes八t accru扒ed on a摆 note p板ayabl盎e岸；八隘盎C.Failu癌re to m班

11、ake the半 adjust爸ing ent啊ry to r熬ecored 把revenue白 which 盎had bee懊n earne敖d but n摆ot yet 隘billed 般to clie熬nt昂s鞍；按敖霸D.Faill鞍ure to 疤recored昂 the ea埃rned po唉rtion o哎f fee安s recei俺ved in 昂advance白.跋搬百(2)How 扒will ne摆t incom跋e be af氨fected 笆by the 澳amortiz笆ation o哎f a dis澳count o案n bonds败 payabl扮e岸？挨白蔼A.I

12、nter稗est exp碍ense is哀 increa板sed,so 碍net inc肮ome is 哎decreas啊e皑d白；哀霸岸B.Inter罢est exp叭ense is鞍 decrea斑sed,so 佰net inc矮ome is 按increas埃e艾d扮；瓣肮坝C.Inter皑est exp颁ense摆 is inc氨reased,凹so net 巴income 扒is incr霸ease蔼d爱；凹扒疤D.Inter唉est exp耙ense is傲 decrea扳sed,so 半net inc罢ome is 艾decreas爸e阿d癌；奥隘袄(3)A st埃ock div

13、邦idend肮扒拜A.Incre安ase the罢 debt-t奥o-equit败y ratio背 of a f俺ir袄m摆；敖吧拜B.Decre耙ase fut鞍ure ear瓣nings p翱er shar挨e埃；氨背癌C.Decre哎ase the八 size o爸f the f搬ir盎m啊；捌按岸D.In蔼crease 柏sharhol拌de伴r爸爸s w盎ealt隘h熬；靶皑凹E.None 爱of the 澳above.哎稗澳(4)A co班mpany h瓣ad sale拔s in bo爸th 1999艾 and 20昂00 of $八200000.按 Cost o板f sales澳

14、 for 19伴99 was 阿$140000哎. In co懊mputing办 the co埃st of s半ales fo拔r 1999,芭an item爱 of inv疤entory 扮purchas岸ed in 1扒999 for叭 $50 wa叭s incor阿rectly 捌written熬 down t凹o curre邦nt repl案acement袄 cost o啊f $35. 爸The ite昂m is cu柏rrently澳 sellin巴g in 20跋00 for 翱$100,it奥s norma搬l selli版ng pric暗e. As a凹 result碍 of

15、thi疤s erro碍r阿：把稗般A.Incom霸e for 1八999 is 白oversta坝te按d癌；半俺敖B.Cost 罢of sale吧s for 2邦000 wil矮l be ov氨erstate板d瓣；伴扳敖C.Incom柏e for 2半000 wil蔼l be ov扒er八state熬d熬；翱白芭D.Incom袄e fo袄r 2000 癌will no皑t be af盎fected.艾爱傲E.None 拌of the 暗above.败拔白(5Using袄 the da叭ta pres巴ented b巴elow,ca拌lculate碍 the co碍st of s鞍ales

16、fo昂r the B翱C Compa瓣ny for 般1999.阿案扳Current佰 ratio 笆3.5搬败扳Quick r胺atio 3.颁0鞍八盎Current皑 liabil胺ities 1搬2/31/19吧99 $600摆000鞍吧耙Invento摆ry 疤12/31/1柏999 $50安0000背靶笆Invento拜ry turn阿over 8.罢0癌疤案The cos碍t of sa癌les for唉 the BC笆 Compan板y for 1半999 wa扮s百：耙凹坝A.$1600芭00叭0耙；版捌鞍B.$2400绊00俺0捌；凹癌昂C.$3200蔼00斑0鞍；啊扳艾D.

17、$6400肮00吧0般；暗拔傲E.None 板of thes耙e.斑坝案(6)W Co案mpany c翱omputed昂 the fo疤llowing挨 items 蔼from it癌s finan澳cial re艾cords f伴or 199挨9奥：败袄唉P佰rice-ea啊rning r按atio 12斑埃芭Pay-out班 ratio 啊0.6氨捌阿Assets 澳turnove爸r ratio扒 0.9安澳埃The div疤idend y胺ield on背 白W败佰s commo疤n stock碍 for 19八99 is邦 扮：凹矮把A. 5% B拜. 7.2% 埃C. 7.5%吧

18、D. 10.阿2%肮傲隘(7)the 般data ab笆out Acc跋ounts r澳eceivab把le of N霸ewton C癌ompany 芭for 199俺9 as fo奥llow叭s隘：捌袄翱Account背s recei岸vab白le 12/3坝1/1999 癌$150000捌百板Allowan凹ce for 袄uncolle白ctible 坝account邦s 12/31稗/1999 5搬000(cre啊di稗t澳）八唉皑Bad deb耙t expen哀ses for伴 the ye癌ar 2000哀背佰During 拔1999 re奥coverie稗s on ba板d de

19、bts肮 previo拌usly wr霸itten o把ff were百 correc背tly rec般orded a柏t $500.昂 If the扒 beginn矮ing bal拌ance in搬 the al坝lowan板ce for 案uncolle澳ctible 芭account邦s was $埃4700,Wh稗at was 办the amo矮unt of 凹account唉s recei袄vable w袄ritten 柏off as 搬bad deb暗ts duri鞍ng 199阿9白：瓣拌安A. $120哎0 B. $1把800 C. 按$2200 D拔. $2400俺柏芭(8)

20、Whic白h one o袄f the f板ollowin蔼g items半 would 柏likely 扮increas斑e earni摆ngs per懊 share 安(EPS)of昂 a corp耙orat芭io蔼n澳？唉斑案A.Decla百ration 扮of a st巴ock div按iden伴d霸；暗版翱B.Decla拜ration 奥of a st岸ock spl哀i胺t拔；板笆背C.Purch矮ase tre版asury s白toc昂k邦；鞍阿按D.A red背uction 敖in the 艾amount 巴of cash爱 divide安nds pai板d班；敖懊埃E.None

21、 伴of abov拔e疤；稗拜八(9)The 熬primary扒 purpos奥e for u笆sing an捌 invent敖ory flo吧w assum懊ption i搬s t叭o碍：爱胺摆A.Par矮allel t阿he phys扮ical fl巴ow of u奥nits me拌rchandi阿s挨e暗；案懊百B.Offse扒t again邦st reve吧nue an 暗appropr案iate co哎st of g爸oods so昂l鞍d佰；扒澳邦C.Minim罢ize inc矮ome tax霸e败s吧；艾捌板D.Maxim靶ize the阿 report疤ed amou吧nt o

22、f n瓣et inco按me.办胺把(10)Del癌ta comp般any sol挨d a pla翱nt asse白ts that挨 origin矮ally ha搬d cost 暗of $500叭0白0 for $般22000 c佰ash. If捌 Delta 扮company按 correc搬tly rep伴orts a 把$5000 g拔ain on 盎this sa稗le. The班 accumu按lated d胺eprecia哀tion on奥 the as败set at 鞍the dat岸e of sa把le must盎 have b碍ee皑n熬：暗俺挨A.$2800爸0袄；邦 B.

23、 $23爱000 C. 碍$3300澳0俺；碍 D. $27扮00按0熬；澳 E. Som捌e other扮 amount办氨拌6.Bonds翱 payabl熬e issue把 and re熬co阿rding i蔼nterest霸 expens肮es.(15凹%扮）白罢佰The ABC爸 Compan芭y sold 扒$600000扒 of its阿 9.5%,1暗2 years叭 bonds 版on Apri败l 1,200哀0,at 10澳6. The 稗semi-an案nual in绊terest 岸payment氨 dates 跋are Apr班il 1 an凹d Octob阿er 1

24、. T坝he effe碍ctive i坝nterest癌 rate i哎s appro芭ximatel白y 8.9%.颁 The co安mpan吧y斑凹s fisca阿l year 罢e案nds Dec百ember 3罢1.耙扒爸Require佰d澳：袄疤熬Prepare摆 journa芭l entri摆es to r伴ecor唉d隘：凹败柏(1)The 拌issue o俺f the b敖onds on盎 April 懊1澳，熬2000凹扮捌(2)The 隘first i把nterest巴 paymen懊t on Oc懊tober 1敖,2000把柏蔼(3)The 艾Amortiz案ation

25、 o凹f premi八um or d百iscount癌 and in盎terest 稗expense八s on De般cember 敖31,2001罢.背佰斑7.Stat奥ement o翱f Cash 凹Flows (阿14埃%癌）俺鞍芭The net凹 income敖 of the笆 ZY Com按pany fo背r 1999 霸was $26伴0000. A八ddition挨al data扮 availa埃ble rel扳ative t背o activ疤ities f案or the 叭year ar败e given鞍 belo矮w盎：把板伴A.Depre吧ciation矮 expens碍e

26、s for 跋the yea芭r,$9000搬0摆；拔搬皑B.Loss 肮on sale案 of mac班hinery 按used in氨 operat敖ion艾s was $霸240鞍0般；艾八翱C.Accou奥nts rec扮eivable艾 increa凹sed by 熬$200蔼0拔；阿癌昂D.Accou颁nts pay翱able in百creased挨 by $84瓣0捌0扮；版碍八E.Paten蔼t amort昂ization版 for th颁e year 啊was $14百80白0奥；肮俺澳F.Amort埃ization敖 of pre稗mium on斑 bonds 芭payab

27、le版 for th按e year 拌was $46艾00.懊罢败Require哎d败暗熬Prepare般 the ca肮sh flow拔s from暗 operat叭ing act敖ivities袄 sectio版n of a 艾stateme班nt of c背ash flo背ws unde懊r the i奥ndirect笆 method碍.霸翱鞍8.Deter巴mining 哀Revenue办 and Ca哀pital E靶xpendit按ures (1碍1爸%巴）百傲搬The con昂troller癌 for XY佰Z Co. A叭sks you办 to rev俺iew the伴 Rep

28、air埃 and Ma敖intenan搬ce Expe胺nses ac背count t败o deter癌mine if啊 all of班 瓣the cha翱rges ar艾e appro芭priate.皑 The ac岸count c奥ontains哎 many t啊ransact皑ions to癌taling 碍$215540扮. All o百f the t蔼ransact跋ions ar碍e consi澳dered m隘aterial按.芭跋熬Require罢d摆：爱疤霸You exa皑mine th扳ree of 爱the tra坝nsactio傲ns. Ind奥icate w岸heth

29、er 霸each tr奥ansacti挨on is p胺roperly办 charge肮d to th肮e reqai叭r 艾and mai板ntenanc按e accou颁nt and,敖if not,案indicat肮e why n爱ot and 白to whic哀h accou按nt the 颁transac澳tion sh搬ould be奥 charge把d. The 颁three t搬ransact爱ions as隘 follow碍s跋：板扮挨Item Da艾te Amou班nt Decr案iption罢澳跋1 01/03凹/00 $10吧000 Two案-year s奥ervice

30、 傲contrac俺t on of蔼fice eq按uipment盎笆懊2 05/18扳/00 $38奥5隘00 Seal碍ing roo啊f leaks拔 over e拔ntire p颁roducti颁on plan版t柏澳奥3 10/20芭/00 $48背500 Pur唉chase a办 crane 白for the搬 assemb霸ly depa安rtement绊答俺案阿1. (1)J班ournal 碍entry扳扒拜A chron鞍ologica拌l recor靶d of tr搬ansacti挨ons,sho芭wing fo颁r each 邦transac班tion th百e debi

31、t靶s and c白redits 斑to be e安ntered 爱in spec摆i哎fic led唉ger acc伴ounts.澳氨澳(2)Goin笆g conce袄rn靶阿暗An assu俺mption 哀that a 矮busines颁s entit背y will 爱continu斑e in op熬eration拜 indefi吧nitely 安and thu瓣s will 背carry o拜ut its 傲existin碍g commi傲tments.拌疤扮(3)Matc傲hing pr绊inciple懊岸半The rev坝enue ea哎rned dr班uing an办 accou

32、n隘ting pe笆riod is翱 offset拜 with绊 the ex胺penses 八incurre罢d in ge皑neratin扒g this 芭revenue搬.凹伴鞍(4)Work摆ing cap班ital暗啊捌Current靶 assets奥 minus 暗current碍 liabil佰ities傲摆芭(5)Reve爱nue exp颁enditur板e绊办芭Any exp岸enditur拌e that 靶will be捌nefit o安nly the氨 curren吧t accou般nting p皑eriod.熬案敖2.颁 岸每叭空敖1矮分，其中两疤个耙debi爱t败合澳

33、计矮1阿分扳败懊(1)(tw绊o笆）案 (debi靶t爱）八 (拌debi靶t坝）癌 (equa昂l岸）巴靶哎(2)(adj跋ustin伴g疤）爸 (assig蔼n班）版 (en芭d坝）捌 (prio班r扮）办扒哎(3)(liq敖ui搬d爱）跋 (tha盎t癌）瓣 (a般t霸）拔扒肮3爸.皑题奥一氨1芭0叭分，第一小扳段摆6翱分，第二小捌段把4笆分翱；癌 霸题霸二澳8颁分扮胺绊(1)Fina拜ncial s把tatemen办ts show搬 the fi搬nancial翱 positi啊on of a佰 busine爸ss and 摆the res佰ults of翱 its op板eratio

34、n靶s,prese皑nted in蔼 confor岸mity wi哀th gene邦rally a笆cce氨pted ac班countin扮g princ埃iples. 罢These s办tatemen伴ts are 绊intende拔d for u癌se by m邦any dif摆ferent 按decisio奥n maker盎s,for m挨any dif白ferent 坝purpose埃s.俺按埃Tax ret岸urns sh唉ow the 颁computa矮tion of笆 taxabl绊e incom般e,legal懊 concep暗t by ta邦x laws 颁and reg疤u

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36、tat傲ements.埃 Howeve爸r,CPA f翱irms st澳ake 板their r斑eputati挨ons on 坝the tho班roughne笆ss of t盎heir au般dits an熬d the d阿ependab俺ility o绊f their背 audit 跋reports皑.鞍班般4背.靶每小白题袄6岸分，每小题包括摆三小句，每小瓣句鞍2坝分。肮绊斑(1哀)叭会计原则不象自案然法则，从性质肮上来说不是等待斑人们去发现，而办是我们考虑财务跋报告的最重要目阿标后据此由人制艾定的。在很多方啊面公认会计准则办类似于为有组织凹的体育比赛，如罢足球或篮球比赛碍制定的比赛规则

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