2009年会计学真题参考答案

1、2009 年学位入学试题（参考）第一部分：英文试题1. Give a brief explanation for the following terms.（1）ConsistencyAn accounting principlet calls for the use of the same accountingmethod from year to year, with full disclosure of the effects of any changeethod.end to make finanl sements comparable.（2）Permanent(or real)acco

2、untThe retained Earnings account and other balanheet accounts are calledpermanent accounts, because their balan current accounting period.（3）Monetary assetscontinued to existtheMonetary assets describe those assets easily and directly convertibleoknown amounts of cash. These assets include cash, sho

3、rt-term investments, receivables, etc.Depletion of natural resourAllocating the cost of natural resource to the units removed as the resource is mined, pumped, cut or otherwise consumed.Extraordinary gainGainst are unusual in nature and occur infrequently.（6）Financing activitiesTranionch as borrowin

4、g, repaying borrowed amounts, raisi ng equitycapital, or making distributions to owners. The cash effects of thesetranions are reportedhe financing activities section of the sementof cash flows. Noncash aspects of these transupplementary schedule.ions are disclosed in a2. Fill the blwith best term o

5、r terms.(1) The items listed on the asset side are the (resour) of the entity as ofthe (day) of the balanheet. Liabilities are the (claims) of outside parties.Owners equity shows the (erests) of the owners.(2) An expenditure is a decrease in an asset or an increase (in a liability)assoted with the i

6、ncurrence of a cost. When expenditure is made, therelated cost is either an asset or expense. If the cost (benefits) futureperiods, it is an increase in an asset. If not, it is an expense a reduction in current (period).3. True or falseTFTT4. Multiple choice questionsB A A D DC B * C CB C B*表示第八题选择题

7、，没。5. Translate the following sements from Chio English(1)angible assets are defined as identifiable non-monetary assetstare used in operating activities and do not physically existed. There mustbe reasonable evidenhowing the existence of future benefits forexpenditures to be recognized asangible as

8、sets. Actually, someexpenditure is able to provide great benefitshe following periods, butmost entities debit them as current expenses as the future benefits and thebenefited periods are quite uncertain.(2) Accrual basis is usedeasuring accountinge with revenuerealization and matching principles as

9、its core. According to accrual basisaccounting,e is the difference betn revenues recognized and thematched expenses in one same period. Generally, the revenue is not equalto cash received from customershe period and the same for the expense.e is defined in economy as the difference betning value of

10、ionse needs toe focusesan entity and the beginning, aftroper adjustments to tranbetn entity and its shareholders. Measuring economicestimate the changes in unrealized value, while accountingon tranions occurred.6. Translate the following sementso Chi.(1)性差异会降低应用在税前会计收益上的有效税率。对于一项不允许抵扣的支出，例如罚款，会计上的所得

11、税费用会高于可以抵扣的情况。相较之下，暂时性差异也会增加所得税会计的复杂性，这是由匹配原则所致而非因为会对报表使用者产生误导。财务会计准则认为，在每一个会计期间，公司的财务报表应该反映在报表上已经确认，并且同时导致当期所得税费用或应纳税暂时性差异产生的所有相关事项的影响。(2) 企业管理层希望提供一份优良的企业业绩，换作别多数也会这么做。但是，就像财务会计准则所的，“构建在合理质疑基础之上的谨慎的会计（才能）增强度，稳健型原则也是产生于长久以来的谨慎的做法。”7. Sement of cash flowsIndirect MethodeNet$8900000 27000090000170000

12、25000 70000 9525000Add: Depretion expenseAmortization premium on bond payableLoss on sales of equipment Decrease in prepaid expensesIncrease in accounts payable Subtotal Less: Increase in accounts receivable Increase in inventoryDecrease in accrued expenses payableNet cash provided by operating acti

13、vities$95000 162000 48000305000$92200008. Long-term liability(1) Current liabilitye taxes payableAccrued expensesMortgage note payable due in one year$53000 39070889502508146120Accruederest on mortgage note payableTrade accounts payableUnearned revenueSubtotal of current liability Long-term liabilit

14、yMortgage note payable37410 $367058212630250000 $462630 $829688Note payable to Industry BSubtotal of long-term liabilityTotal of liability(2) Explain how each of the four numbered information affected thepresenTheion of the companys rmationls the difference betn 301580 and 212630 is

15、duein one year, or byof 2009. Therefore, we ought to classify thisdifferenceo current liability rather as part of long-term liability.The second informationls us the note payable due within one year will berenewed for additional 12 months. As this is probably happen and thereforewe can expectt the n

16、ote payable is in essence dueoren oneyear. So we classify ito long-term liability.According to the third information, accruederest on mortgage notepayable is paid monthly; this is definiy a current liability.According to the forth information, it is notsible to make a reasonableestimate of thesible

17、loss, so it should be disclosedhe note rathern being classified as a liability.第二部分：中文试题一、解释下列名词或术语1、盈亏平衡点企业达到盈亏平衡状态的业务量，即在该业务水平上，企业的销售收入等于总成本。又称保本点。2、回收期以投资项目期内各期的营业净现金流量来回收该项目原始投资总额所需要的时间，一般以年为。3、完全成本法又称吸收成本法，是将生产过程中的全部成本作为产品成本和存货成本处理的成本方法，包括直接材料、直接人工和全部制造费用（变动制造费用和固定制造费用）。4、毛利率毛利占销售净额的百分比，毛利等于销售净

18、额减去销售成本。5、非资产企业资产中变现时间在一年或长于一年的一个营业周期以上的那部分资产。二、填空题1、2006 年版的企业会计准则，增加了一个新的报表，即（所有者权益变动表）。2、按照现金流量表的基本分类，利息、股利收到的现金属于（投资）活动现金流量。3、利息保障倍数是指（息税前利润）与（利息费用）的比率，反映（企业偿付借款利息的能力）。4、审计意见）。5、会计主体假设的含义是（每个企业的经济业务必须与所有者及其他组织分开）。有四种：包括（无保留意见、保留意见、否定意见）和（无法表示三、问答题1、说明两种企业编制的主要方法及其特点。答：固定：按某一确定的业务量水平为基础编制的，尽管实际执行

19、结果业务量与原特点：（1）与的业务量不同，通常并不随业务量的变动而调整。仅以某个估计的生产数量或销售数量为编制基础，不考虑实际产销量产销量发生的差异。（2）当实际产销量已经确定时，固定在于计划阶段帮助企业确定目标。产销量不据以调整，固定的目的弹性按：期内某一相关范围内可预见的多种业务量水平确定不同的额的预算，反应不同业务量水平下的特点：收支，适用面广、机动性强，具有弹性。（1）按一系列业务量水平编制的，从而扩大了的适用范围。（2）按成本的不同形态分类，便于在计划终了时计算实际业务量的成本，便于执行情况的评价和考核，使实际发生数与数具有可比性。2、企业的资本结构质量，应该关注哪些方面？答：资本结

20、构质量为企业资本结构与企业当前以及未来经营和发展活动相适应的质量。企业的资本结构质量，应当关注一下几个方面：（1）企业 资本成本的高低 与 企业资产率 的对比关系只有当企业的资产率大于企业的平均资本成本时，企业才能在向提供者支付后，使净资产得到增加、净资产的规模得到扩大，否则认为企业的资本结构较差。（2）企业来源的期限与企业资产结构的适应性筹金的用途决定筹金的种类。理论上，周转时间长的性资产资产中和长期资产应由长期的波动部分由短期支持，如所有者权益和非性负债。而来支持。当期限结构与资产结构相适应时，资本结构质量良好。如两者不配比，如长期支持波动性资产，会影响企业的效益；如短期支持周转时间较长的

21、性资产和长期资产，会造成企业的短期偿债压力。（3）企业的财务杠杆状况与企业财务风险，企业的财务杠杆状况与企业未来融资要求以及企业未来发展的适应性。如企业的财务杠杆比例过高，则意味着企业资源对负债的依赖程度高，财务压力较大，财务风险高，未来融资难度也会加大。（4）企业所有者权益的股东持股状况与企业未来发展的适应性。重点关注决定企业未来发展方向的控制性股东和有况。影响的股东的背景状3、区分资产和资本的概念。答：资产是企业因过去的交易或事项而形成的，由企业拥有或控制的，能以货币计量、预期会给企业带来经济利益的资源。资产是会计最基本的要成为财务会计的基础。一，与负债、所有者权益共同的的会计等式，资本是

22、指所有者投入生产经营，能产生效益的。4、说明企业利润质量 答：（1）企业扩张过快的主要表现。企业反常压缩酌量性成本。企业变更会计政策和会计估计。应收账款规模的不正常增加、应收账款平均收账期的不正常变长。企业存货周转过于缓慢。应付账款规模的不正常增加、应付账款平均付账期的不正常延长。企业无形资产或者开发支出规模的不正常增加。企业的业绩过度依赖非营业项目。企业计提的各种准备过低。企业利润表中的销售费用、企业举债过度用等项目出现不正常的降低。（12）会计师（会计师）变更、审计出现异常。（13）企业有足够的可供分配的利润，但不进行现金股利分配。四、综合分析题1、四张基本财务报表分别是：利润表，资产负债表，所有者权益变动表，现金流量表。利润表是企业一个期间内的经营业绩，反映或者亏损的情况；净利润经过股利分配后（如果有）的剩余部分就会以留存收益的形式进入到资产负债表的股东权益部分，这是利润表和资产负债表之间的勾稽连接关系；所有者权益变动表是资产负债表所有者权益（或股东权益）部分的具体展开，揭示了上期到当期所有者权益的变动原因；现金流量表则从现金流的角度（现金制）来揭示企业的现金流状况，因为性对于企业来说也是非常重要的，现金流量表对于其他三张表起到一个补充作用。2、资产负债表的结构与利润表的利