对外经济贸易会计学历年真题831或者433共

材料19：对外经贸831会计学（2001-2012，13对外经济贸易大2001年攻读入学考试一、解释下列名词或术语（每小题2.5分，共15分完全成本法损益平衡点（保本点会计主体假稳健性原则现金等价物二、填空题（1分10分净资产收益率是指 之间的比率，衡量企业中国修订的《会计法》的实施时间是2000年7月1日关联方是 上市公司是每股收益是 的比率企业要向股东分派现金股利，除了其可供分配的利润规模足够大以外，企业还要有足够的三、问题答题（每题15分45分最近，我国某著名企业家说出了这样一句话：企业资不抵债不一定，企业没有现金流量就一定会。请从企业资不抵债的含义、资不抵债的可能原因、没有现金流量对企业经营活动的影响等方面对上述说法进行评论。如何进行多种产品的本量利分析？品种结构发生变化对多种产品的本量利分析有何影响？请自行高例通过计算说明（用两种产品来说明。请说明历史成本原则、客观性原则的基本含义及基对报表使用者认识财务信息的影响。四、综合题（共30分）不论是财务管理，还是成本会计、管理会计，均将控制作为重要的管理。请回答下列问题控制的主要内容成本会计的哪些方面体现了控制的思想静态的主要特点有哪些为什么说弹性是一种较好的管理方法除了弹性以外，还有哪些较先进的管理方法？其含义如何对外经济贸易大一、解释下列名词或术语（每小题2.5分，共15分营运资本（Working权益法（Equity沉落成本（沉没成本，Sunk客观性（Objectivity）原内含率（收益率二、填空题（每题1分，共10分资产负债是指 )与 )之间的比率，衡量企业 )的能力中国推出的《企业会计制度》的实施时间是 )年 )月 )日或有负债是指 )上市公司的市盈率是指 )与 )的比率资产负债表日后事项是指 )三、问答题（每空1分，共10分最近，我国市场上传出了多家企业在财务信息方面的消息。请分析地（1）企业在财务信息方（2）这种现实对投资者对特定企业的投资行为有哪些影响?2.（1）请说出完全成本法和变动成本法的基本区别；（2）在产销不平衡的条件下，在其他条件相同时，按照完全成本法和变动成本法计算的企业利润有那些规律性的特点？请自己设计具体的数字加以说明（3上述讨论对企业存货控制有什么意义？3.请说明会计主体假设、持续经营假设的基本含义及其对企业会计行为的影响。四、综合题（共30分）在对企业财务状况的质量进行分析与评价中，我们会经常听到关于财务状况质量好与不好的评论。请回答：财务会计中对资产按照流动性划分所形成的资产类别有哪些？这种分类在对资产质量进行分析中有什么用如何理解资产的质量？资产按照质量分类可以有几类如何理解利润的质量？利润质量的主要表现有哪些对外经济贸易大2003年攻读入学考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（共70分，第二部分为中文部分（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年度报告是财务报告程序中的一部分。一些大企业都编制他们经营活动的年度报告团，这些报告将送给公司的所有股东。如果公司是公共持股公司，那么年度报告就是公共信息。披露是指披露与财务报表主体内外相关的财务信息，包括在财务报表中使用的存在一种以上选择的方法，或不常用的方法，或者是创新性的方法。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、解释下列名词或术语（每小题2.5分，共10分客观性原约当财务总资产周转率是 之间的比率，衡量特定企 的能力长期股权投资收益的确认方法有_ 和_ 三、问答题（每题12分，共36分）有人认为，净现值法是理论上最科学的投资决策方法，请从净现值法的特点出发，对上述说法进行评论简述责任中心的分类，并各类责任中心的主要考核指标四、综合题（共29分款周转率时就不能仅仅看其自身周转速度的快慢，还应该看其对存货周转的影响：不能因为过分强调债权回收而制约了存货周转。回答下列问题：企业在考虑其产品赊销政策（主要包括应收账款政策）应该如何对企业的存货进行控制对外经济贸易大2004年攻读入学考试提示：本张试卷分为两部分：英文试题和中文试题。满分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公司股东通常具有董事会、享有公司的股利的权利；在公司的时候，股东还享有分配净资产的权利。公司的董事会迥然不同制定公司的政策、督察公司管理者的工作、保护股东的利益。公司管理者则是由董事会任命来经营管理企业的职业经理人。毛利法和零售价法都是用成本比率却估计商品销售成本和期末存款。成本率乘以净销售估计出商品的销售成本，然后从可供销售的商品成本中减去商品销售成本即得出期末存货成本。在毛利法中成本比率是100%减去企业以往的销售毛利率，而在零售价中成本率则是可供销售的商品成本对零售价的比率。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、解释下列名词或述语（每小题2分，共10分现金流量边际资本二、填空题（每空1分，共10分我国近年来准备颁布的征求意见会计专题准则主要 坏账处理的备抵法下，其主要核算环节 影响折旧计算的主要因素有：原值 股利率是 的比率我国的会计准则――非货币交易准则要求，换入资产的价值主要以换出资产 三、问答题（每题10分，共30分请阐述在无条件下的MM理论（命题1）的结论和意义。四、综合分析题（共30分）在上市公司的财务报表中，资产负债表上有长期股权投资项目，利润表上有投资收益项目，现金流量表上投资活如何对企业股权投资的质量进行分析对外经济贸易大2005年攻读入学考431提示：本张试卷分为两部分：英文试题和中文试题。满分150分第一部分：英文试题（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$209000；C．NP’sliabilityforthisloanatNovember30D．AtDecember31，NPwillhavealiabilityforaccrueinterestpayableintheamountofE．NoneoftheaboveisXYcorporation’sreturnoncommonstockholders’equityiscurrently14%．IfXYissues10%bondsthisactionDecreasethereturnoncommonstockholders’equityinallDecreasethereturnoncommonstockholders’equity iftheproceedsfrombondsissuedareinvestedtocamany essthan14%；Increasethereturnoncommonstockholders’equityina11Increasethereturnoilcommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtoearnanyrategreaterthan10%：profitrateisfalling．Themostlikelyexplanationis：Thecompany’scostofpurchasingisOperatingexpensesareDemandforthecompany’sproductsisveryThecompanyhasachievedanincreaseinsalesvolumebyreducingitssalesThepracticeofvaluinginventoryinthebalancesheetatexpectedsales（3）Acorrectionintheamountof ereportedinanearlieraccountingThetraditionalpracticeofresolvingdoubtbyselectingtheaccountingoptions，whichtendtominimizetheneteforthecurrentperiod．Entriesmadetoachievethegoalsofaccrualbasisofaccountingwhenrevenueofexpensetransactionsspanmorethanoneaccountingperiod．nglish（14现行的利息率水平不是影响债券市场价格的唯一因素，债券到期日剩余时间的长短也是债券价格的主要因素。随着债券到期日的，其市场价格逐渐接近其到期值，因为企业在到期日将按到期值赎兑债券。无形资产这个术语是用来描述那些在企业经营活动中使用的、但没用实物形态的非流动性资产。有些项目如应收账款和预用等，尽管也缺乏实物形态但不属于无形资产的内容。StatementofcashThecashflowsofXYCompanyforthefiscalyearendedDecember3l，2004aresummarizedCash$CashcollectedfromProceedsfromsalesofplantandProceedsfromshort-termProceedsfromissuingcapitalInterestanddividendsCash$CashpaidtorsandPurchasesofplantandRepaymentof'amountsInterestDividendsBalancesofcashandcash 1BeginningoftheEndoftheUsetheaboveinformationdeterminingthefollowings CashflowsfromOperatingCashflowsfromFinancingCashflowsfrominvestingEPS（4SPCompanyhadnet eof$ in2004.Thecompanyhad250000sharesof$5parvaluecommonstockand25000sharesof6%，$100parvalue，convertiblepreferredstockoutstandingthroughouttheyear．Eachshareofpreferredstockisconvertibleintotwosharesofcommonstock．ComputethefollowingforyearBasicearningsperThenumberofsharestobeusedincomputingdilutedearningsper第二部分：中文试题（共80分一、解释下列名词或术语（每小题2分，共10分资产负债率盈亏平衡点二、填空题（每空1分，共l0分评价长期投资项目常用的三个指标是 、 企业财务会计的基本假设是 、 利润表的编制格式通常 式 式营运资本是 三、问答题（每题l0分，共30分请说明权责发生制（应计制）原则、重大性（重要性）原则的基本含义请说明完全成本法（吸收成本法）你是如何认识财务管理的职能和财务管理的目标的四、综合分析题（共30分企业的利润表，可以被称之为企业财务形象的“面子。正是这种“面子”的原因，利润表是企业财务的如何理解利润的质量怎样进行利润的质量分析企业利润的主要有哪些企业利润质量的主要表现有哪些考试科目：831会计综合第一部分：英文试题（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．astockB．astockC．astockD．acommonstockwhichofthefollowingtransactionswouldresultinanincreaseinthecurrentratioiftheratioispresently2：1？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．andlossof$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减去除利息以外的费用。（7分）生的当年加以披露。（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：中文试题（80分一、解释下列名词或术语（每小题210分二、填空题（110分、货记 财务管理主要包括面的内容，包 。 三、问答题（每题832分常用的财务比率有哪些（4个比率即可）?表。分析每项业务对三张报表具体项目的影响情况（提示：例如，从银行2000万元的业务，期限为3个月。此项业务对报表项目的影响：资产负债表的“货币”和“短期借款”项目分别增加2000万元，现金流量表中“取得收到的现金”增加2000万元。本业务对利润表无影响）（6分（5分对外经济贸易大 年入学考试初试试题考试科目：831会计综合第一部分：英文试题（共70分Giveabriefexplanationforthefollowingterms(9 DiscountonbondsMonetarySomeacademicsfeelthatstudieswhoseresultsareusedtosupporttheefficientm