对外经济贸易会计学历年真题831或者433共

一、解释下列名词或术语（每小题2.5分，共15分）净资产收益率是指 之间的比率，衡量企业 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，企业还要有足够的四、综合题（共30分）一、解释下列名词或术语（2.515分）权益法（Equity 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）企业在财务信息方面可能采用的方法或；（2）这种现实对投资者对特定企业的投资行为有哪些影响?四、综合题（共30分）Giveabriefexnationforthefollowingterms（8UsefulThemainelementsofthefinancialThepurposeofadjustingTranslatethefollowingstatements .（9Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6Thepurposeofastatementofcashflowsisto（1）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureofthe 'scashflows,andclassifiesthesecashflowsas（6）activities,（7）activities,or（8）activities.Allofthecashflowsthenarecombinedtoshowtheoverall（9）inthebalanceofthe（10）accountduringthe（11Multiplechoicequestions（pleasecircleyourchoice）.（11RentrevenuecollectedonemonthinadvanceshouldbeaccountedforRevenueinthemonthAnaccruedNoneoftheThecreditbalanceoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousThemountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOActivity（4）XYCorporationhadnetassetsof$500000andcontributedcapitalof$150000.Thecorporationhas25000sharesofcommonstockissuedandoutstanding.Fromtheseinformation,itcanbededucedthatthecorporationadeficitofShareholders’equityof$14perRetainedearningsofShareholders’equityof$20perTheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustmententryfordepreciationexpensesFailuretorecordinterestaccruedonanoteFailuretomaketheadjustingentrytorecordrevenuewhichhadbeenearnedbutnotyetbilledto FailuretorecordtheearnedportionoffeesreceivedinIn2002XY purchasedequipmentfor$170000andalsosoldsomespecialpurposemachinerywithabookvalueof$64000for$78000.Initsstatementofcashflowsfor2002,XYshouldreportthefollowingwithrespecttotheabovetransactions:$170000netcashusedbyinvestingactivities;$64000netcashprovidedbyoperating$92000netcashusedbyinvesting$92000netcashusedbyinvestingactivities;$14000netcashprovidedbyoperatingactivities;D$170000netcashusedbyinvestingactivities;$78000netcashusedbyfinancingactivities.（7）AstockIncreasethedebt-to-equityratioofaDecreasethesizeoftheNoneofthe（8）A hadsalesinboth2001and2002of$200000.Costofsalesfor2001was$150000.Incomputingthecostofsalesfor2001,anitemofinventorypurchasedin2001for$100wasincorrectlywrittendowntocurrentrecementcostof$65.Theitemiscurrentlysellingin2002for$180,itsnormalsellingprice.Asaresultofthisefor2001isCostofsalesfor2002willbeefor2002willbeefor2002willnotbeNoneof（9）Theadjustingentriestorecorddepreciationoramortizationexpense,write-downassetsthathave Reduceboththe eandcashReduce e,buthavenodirecteffectoncashDecreasecashbalances,buthavenodirecteffectupon enorcashWhentreasurystockisreissuedatapriceaboveThecorporationrecognizesagainontheThere-issuanceintreatedasanextraordinaryiteminthe eRetainedearningswasXYcorporation’snet edroppedfrom$ inyear1to$60000inyear2.Whatpercentageincreaseinnet emustXYachieveinyear3tooffsetthe80%declineinnet einyear2?A. B. C. D.Effectsoftransactionsuponrationysis（10Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontherationlistedbesidee\achtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows;D=decreasetheratio,I=increasetheratio,NE=noeffectonthisCurrentrationis3to1:PaidalargeaccountReturnoncommonstockholders’equityis15%;Issued10%bondsandinvestedtheproceedstoearn12%.Debtratio:Declaredacashdividend,tobepaidinthree（4） Earningspershare:Declaredandpaida10%stockdividendinCommonstocktoholdersofcommonstock. Quickratio:Wroteoffanun-collectibleaccountreceivableagainsttheallowanceTranslatethefollowingstatements intoEnglish.（14Bondspayable（12OnApril30,2002,XYissued$ faceamountof10%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.The receivedcashof$608400,includingtheaccruedinterestfromDecember31,2001.XYusesthestraight-linemethodofamortizinganydiscountandpremiumovertheremaininglifeofthebonds—116months.Usetheaboveinformationdeterminingthe（1）WhatwastheamountofaccruedinterestreceivedbyXYonApril30,2002,whenthebondwere Whatwastheamountofdiscountorpremiumonthebondsatissuancedate?（Indicatediscountor Whatamountofcashispaidtobondholdersforinterestduringyear WhatisXYtotalinterestexpensefor2002relatedtothisbond WhatisthecarryingvalueofthisbondissueasofDecember31, 三、问答题（每题12分，共36分）四、综合题（29分2004年攻读入学考试 Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13ThestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingTheabilityof toremainThemajorsourcesofcashreceiptsduringthe ’sThereasonswhynetcashflowsfromoperatingactivitiesdifferfrom AndebitentryoftheAllowancefordoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountofbaddebtsincurredinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:FIFOLIFOWeighted-AverageActivityOnDecember15,2002,WSreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.Thecorrectoneofthefollowingstatementsis WSstockholders’equitywasincreasedby$110000whenthetreasurystockwasThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’ofsheetasanasset.WhichofthefollowingistruewhenabusinessisorganizedasStockholdersdonothavetopay issubjectto etaxesonitsearnings;ofcapitalstock;Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheofstockholders’equityshowninthebalance etaxesresultThefactthatbondinterestisdeductibleinthecomputationof TimingTheinabilityofabankrupttopayitsetaxliabilityonThepermanentdifferencebetweenaccountingneteandtaxableSPsoldantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:A.$24000 B.$33000 C.$28000 D.someotherTSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenattheendsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisys.Thecostofthismerchandiseamountedto$13000attheendof2002and$19000attheendof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:UnderstatedOverstatedOverstatedUnderstatedSomeother soldmarketablesecuritiescosting$82000for$94000cash.Inthe andstatementofcashflows,respectively,thiswillappearas:$94000gainand$94000cash$12000gainand$94000cash$12000gainand$80000cash$82000salesand$94000cashTheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?MakingtheadjustingentryfordepreciationexpenseFailuretorecordinterestaccruedonanoteFailuretorecordtheearnedportionoffeesreceivedinFailuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtoTheentrytorecorddepreciationIsanapplicationoftheclosingIsanapplicationofthematchingUsuallyincludesanoffsettingcrediteithertocashortoaccountsNoneoftheand(4)net e(orloss).Thecorrectsequencingoftheentriesis:WhenthereisachangeinestimatedPreviousdepreciationshouldbeCurrentandfutureyear’sdepreciationshouldbeOnlyfutureyears’depreciationshouldbeNoneoftheGiveabriefexnationforthefollowingterms(9ExtraordinaryCapitalTreasuryCashPrice-earnings(P/e)Accountingterminology(4Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermTheamount be to aliabilityatthedate es.Depreciationmethodswhichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears. Thepercentageoftotalassetsfinancedby Amountsinvestedinacorporationbyits Translatethefollowingstatementsinto.(10Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.Losscontingenciesareaccruedif(1)itisprobablethatalosshasbeenincurredand(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.TranslatethefollowingstatementsfromintoEnglish.(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ComputationandCashflows(5MPcorporation’sstatementofcashflowsfor2003showsthefollowinginformation:Purchaseofmarketablesecurities Proceedsfromsalesofmarketable

Proceedsfromsalesofland Netcashusedbyinvestingactivities estatementfor2003includingthefollowingitems:Lossonsalesofmarketable Gainonsalesof AllpaymentandproceedsrelatingtothesetransactionswereinPleasecomputetheCostofthelandsoldduringBookvalueofmarketablesecuritiessoldduringEffectsoftransactionsuponratioysis(6eachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:D=decreasetheratio,I=increasetheratio,NE=noeffectonthis Inventoryturnover(4times):Madelargepurchasesincreasingtheaveragesizeofinventory. Returnontotalassetsis14%:Issued10%bondsandinvestedtheproceedstoearn12%. Earningspershare($6.25):Soldcommonstockhelpintreasuryatapriceabovecost.Bondspayable(8OnDecember31,2002,XYissued$faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.TomakethejournalentryforXY 31,2002;TomakethejournalentryforXY torecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balance第二部分：中文试题（80 我国的会计准则――非货币准则要求，换入资产的价值主要以换出资产 四、综合分析题（共30分）2005年攻读入学考431l.Giveabriefexnationforthefollowingterms（9AccruedAccountingPerpetualinventoryChartofBook2·Trueandfalse（6Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueor（1）AtrialbalancethatbalancesprovidesproofthatalltransactionswerecorrectlyjournalizedandpostedtotheRevenueincreasesowners’equityandisrecordedbyaThegrossprofitrateisequaltonetsalesexpressedasapercentageofaverageThereturnequitymaybeeitherhigherorlowerthanthereturnonEquipmentwhichismaintainedin“asgoodasnew”conditionneednotbeCollectionofanaccountreceivableincreases cashaswellas （8（1）Input-orientedprinciplesarebroadrulesthatguidetheaccountingfunction．Input-orientedprinciplesCanbedividedintotwogeneralclassifications：Generalunderlyingrulesofoperationandconstrainingprinciples．Astheirnamesimply,theformeraregeneralinnaturewhilethelatteraregearedtocertainspecifictypesofsituations．（2）Comparabilityhasoftenbeendescribedasaccountingforlikeeventsinasimilarmanner，butthisdefinitionistoosimplistictobeoperational．Italsoappliestothosewhousefinancialstatements．Comparability，viewedherefromtheuser’sstandpoint，referstothedegreeofreliabilitytiersshouldfindinfinancialstatementswhenevaluatingfinancialconditionortheresultsOfoperationsonaninter-firmbasisorpredicting eorcashflows．Multiplechoicequestions（pleasechoosethebestoneforeachofthefollowingquestions（l2Theterm“netsales”referstototalsalesCostofgoodsSalesdiscount,andlesssalesreturnsandPurchasesreturns，andpurchaseSalesdiscountandpurchasesNoneoftheTheamountincurredindebitsideoftheAllowanceforDoubtfulAccountsA.MoneysetasidetotakeCareofanybadTheamountofbaddebtsincurredinthepreviousTheamountwrittenoffasbaddebtsinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheWhichofthefollowingshouldnotincludedaspartofcashonthebalanceTheamountofpettycashatyear-Depositsintransitatyear-ChecksreceivedfromInadecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelowestcostofgoodssoldin estatementwouldbe：FIFOLIFOActivityNoneoftheTheXYsoldequipmentthatoriginallyhadcost$51000for$22000cash．IfXY reporteda$5000gainonthethissale，theaccumulateddepreciationontheequipmentatthedateofsalemusthaveSomeotherThetermpaid—incapitalAllassetsotherthanretainedLegalcapitalplusretainedTotalstockholders’equityminusretainedTotallegalcapitalminusretainedIfa isprofitableandiseffectivelyusingleverage，whichoneofthefollowingratiosislikelytobetheReturnontotalReturnonoperatingReturnOncommonReturnontotalstockholders’Supposethata paysoneofitsliabilitiestwiceduringtheyear，inerror．Whataretheeffectsofthismistake?。Assets，liabilitiesandowners’equitywillbeAssetsandliabilitieswillbe eandowners’equitywillbe eandowners’equitywillbeunderstated,andliabilitieswillbeThedataofABCarepresentCurrentQuickCurrentliabilities（DecemberInventory（December8ThecostofgoodssoldofABC for2004was：E．Someother（10）OnOctoberI，NPborrows$200000fromNationalBank,eresttobecomputedattherateof9%annum．Whichofthefollowingstatementsiscorrect．?A．Thematurityvalueofthisnoteis$200000；B．NP’sliabilityforthisloanatOctoberlis$209000；C．NP’sliabilityforthisloanatNovember30D．AtDecember31，NPwillhavealiabilityforaccrueinterestpayableintheamountofE．NoneoftheaboveisXYcorporation’sreturnoncommonstockholders’equityiscurrently14%．IfXYissues10%bondsthisactionDecreasethereturnoncommonstockholders’equityinallDecreasethereturnoncommonstockholders’equity iftheproceedsfrombondsissuedareinvestedtocamanyratelessthan14%；Increasethereturnoncommonstockholders’equityina11Increasethereturnoilcommonstockholders’equityiftheproceedsfrombondsissuedareinvestedtoearnanyrategreaterthan10%：Assumethatthe ’snetsalesareincreasingfasterthantherateofinflation，andthatthe profitrateisfalling．Themostlikelyexnationis： ’scostofpurchasingisOperatingexpensesareDemandfor ’sproductsisvery hasachievedanincreaseinsalesvolumebyreducingitssalesThepracticeofvaluinginventoryinthebalancesheetatexpectedsalesTotalliabilitiesdividedbyannualinterest（3）Acorrectionintheamountof ereportedinanearlieraccountingThetraditionalpracticeofresolvingdoubtbyselectingtheaccountingoptions，whichtendtominimizetheneteforthecurrentperiod．Entriesmadetoachievethegoalsofaccrualbasisofaccountingwhenrevenueofexpensetransactionsspanmorethanoneaccountingperiod．English（14因素。随着债券到期日的，其市场价格逐渐接近其到期值，因为企业在到期日将按到期值赎兑债券。StatementofcashThecashflowsofXYforthefiscalyearendedDecember3l，2004aresummarizedCash$CashcollectedfromProceedsfromsalesofntandProceedsfromshort-termProceedsfromissuingcapitalCash$CashpaidtorsandPurchasesofntandRepaymentof'amountsBalancesofcashandcash 1BeginningoftheEndoftheUsetheaboveinformationdeterminingthefollowingsforXYCashflowsfromOperatingCashflowsfromFinancingCashflowsfrominvestingEPS（4SPhadnet eof$ in2004.The had250000sharesof$5parvaluecommonstockand25000sharesof6%，$100parvalue，convertiblepreferredstockoutstandingthroughouttheyear．Eachshareofpreferredstockisconvertibleintotwosharesofcommonstock．ComputethefollowingforyearBasicearningsperThenumberofsharestobeusedincomputingdilutedearningsper 三、问答题（每题l030分四、综合分析题（30分考试科目：831会计综合第一部分：英文试题（共70分Giveabriefexnationforthefollowingterms（9UsefulRevenueDirectwrite-offTrueandfalse（7Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueorFalse．Theonlybusinesseventsthinareenteredinaccountingrecordsarethosethatcanbeexpressedinmonetaryterms．Theledgerissometimescalledthebookoforiginalentrybecauseitistheaccountingrecordwheretransactionsare，firstrecorded．Whenthedirectwrite-offmethodisusedtorecognizeun-collectibleaccountsexpense，anAllowanceforDoubtfulAccountsisnotrequired．AssetswearoutmorequicklywhentheyaredepreciatedbyallacceleratedIfcapitalstockisissuedbyacorporationatapricehigherthanparvalue,theexcessamountrepresents eintheperiodinwhichthesharesofstocksareissued．Whenacorporationpresentsboth‘basic’and‘diluted’earningspershare，thebasicearningspersharewillbethesmallerofthetwofigures．Issuingbondsatadiscountincreasestheactualcostofborrowingabovethecontactrateofinterestprintedonthebonds．The-sum-of-the—year’s-digitsandfixed-percentage-of-declining-basearethemostfrequentlyencounteredmethodsofaccelerateddepreciation．Thesemethodsresultinlargerchargestoexpenseintheearlieryearsofassetsuse，althoughlittleevidencesupportsthenotionthatassetsactuallydeclineinservicepotentialinthemannersuggestedbythesemethods．Advocatescontendthataccelerateddepreciationispreferredtostraight-linebecauseastheassetsages，thesmallerdepreciationchargesareassociatedwithhighermaintenancerevenuestream．Thereportingofbusiness eassumesthatallitemsofrevenueandexpensesarecapableofbeingmeasured．Onerequirementofmeasurementisthattheobjectoreventiscapableofbeingorderedorrankedinrespecttosomeproperty．Measurementistheassigningofnumberstoobjectsoreventsaccordingtorules．Itisalsoaprocessofcomparisoninordertoobtainmorepreciseinformationtodistinguishonealternativefromanotherinadecisionsituation．Multipleeh6ieequestions（pleasechoosethebestoneforeachofthefollowing（15Whichofthefollowingrelationshipsdoyouconsiderofleastsignificanttoa eisgreaterthantheamountofworkingThereturnonassetsconsistentlyishigherthantheindustryThereturnonequityhasincreasedineachofthepast3ThereturnonassetsisgreaterthantherateofinterestbeingpaidtoNoneoftheifa ’scurrentratiodeclinedinayearduringwhichitsquickratioimproved，whichofthefollowingisthemostlikelyexnation?AnincreaseindecreaseinC．Receivablesarebeingcollectedmorerapidlythaninthepast；D．Receivablesarebeingcollectedmoreslowlythaninthepast；E．Noneoftheabove．Theprimarypurposeofinventoryflowassumptionisto：A．Minimizethe etaxes；izethereportedamountof ParallelthephysicalflowofunitsofOffsetagainstrevenueanappropriatecostofAnitemofinventorypurchasedin2005for$30hasbeenincorrectlywrittendowntocurrentrecementcostof$20．Theitemiscurrentlysellingin2006for$50，itsnormalsellingprice．Whichofthefollowingstatementsiscorrect?efor2005isThecostofsalesfor2006willbeefor2006isTheclosinginventoryof2005isNoneoftheAninvestmentintradingsecuritiesisvaluedonthebalancesheetatCosttoacquiredtheLowerofcostormarketFair elessaccumulateddividendssinceAssumingthata hasonlyoneclassofcapitalstock，atransferfromretainedearningstocontributedcapitalequaltothemarketvalueoftheshareissuedisordinarilyacharacteristicof：A．astockB．astockC．astockD．acommonstockwhichofthefollowingtransactionswouldresultinanincreaseinthecurrentratioiftheratioispresently2：1？Repaida90-dayloan；B．Purchasedmerchandiseonaccount；liquidatedalong-termReceivedpaymentofanaccountsNoneoftheinwhichofthefollowingsituationswouldthelargestamountberecordedasanexpenseofthecurrentperiod?（Assumeaccrualbasisaccounting）$2000ispaidforequipmentwithausefullifeoffive$800ispaidforatwo-yearfireinsurance$10000cashdividendsalepaidto$500ispaidtoanattorneyforlegalservicesrenderedduringthecurrentInperpetualinventorysystem，purchasesofmerchandiseonaccountarerecordedbyCostofgoodBeforemonth-endadjustmentsalemadetheJanuary31trialbalanceofABCcontainsrevenueof$27000andexpensesof$18340、Adjustmentsarenecessaryforthefollowingitems：----FeesforserviceearnedinJanuary"，notyetbilledtocustomer,----portionoffeescollectedinadvanceearnedin$2000．Net einABC’s eStatementofJanuaryis：D．Someother（11）Aliabilityfor etaxesetaxesalreadypaidonearningswhichhavenotyetbeenreportedinthe’sestatement；etaxesonearningsalreadyreportedinthe estatement，butwhichwillbetaxedinfutureperiods；etaxobligationsbeingdisputedwiththetaxetaxesleviedinprioryearswhichalenowpastNoneoftheABCsoldadepreciableassetforcashof$25000．Theaccumulateddepreciation$60000．andlossof$5000wasrecognizedonthesaleUnderthesecircumstancestheoriginalcostoftheassetmusthavebeen：$55000； C．$80000；D．$90000；E．NoneofTheterm‘paid-inAllassetsotherthanretainedLegalcapitalminusretainedTotalassetsminustotalDeclarationanddistributionofastockdividendCauseeachofthefollowing A．AdecreaseinretainedB．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）年加以披露。（7分）Statementofcashflows（13 ysisofthe2006financialstatementsofABCrevealsthefollowinginformation：（1）Accountpayabletorsofmerchandisedecreasedby$40000during（2）Amachinewhichhadcostof$800000andaccumulateddepreciationof$620000,wassoldin2006for$300000cash;Dividendsof$120000weredeclaredinNovember2006，tobepaidin efor2006was eof$65000fromallequityinvestmentwasrecognized（usingequitymethod）for2006，andcashdividendof$10000wasreceivedfromtheequityinvestmentin2006．Usingonlytheaboveinformation，preparethesectionofCashflowsfromoperatingactivitiesontheStatementofCashFlowsof2006forABC（Useindirectmethod，listeachcomponentofcashflowsfromoperatingactivities）．Severalyearsago，OPXissued$10millionof20-year，11％bondspayableatsmallpremium．Sincethebondissued，OPX’sfinancialstrengthandcreditratinghaveactuallyimproved，buttodaythebondsaletradingamonginvestorsatapriceofExinthemostprobablereasonwhythemarketpriceofthesebondshaddeclined，eventhoughOPX’screditratinghasimproved．Howwillthedropinthemarketvalueofthesebondsbereported（ifata11）inOPX’ estatementandbalancesheet?Exin．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、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2010年入学考试初试试题考试科目：831会计综合150Giveabriefexnationforthefollowingterms(9 InterimDiscountonbondsCarryingMonetaryTranslatethefollowingstatementsinto(8Someacademicsfeelthatstudieswhoseresultsareusedtosupporttheefficientmarkethypothesis(EMH)areinconclusive.TheyarguethattheinabilityoftheEMHresearchtoolstodetectaneffectonstockmarketpricesisnotthesameasprovingtherehasbeennoeffect.Certainly,mostnon-academicsremaindubiousabouttheEMHpointofview.Evidenceofthisincludesthegreatmanagementuproarovertheeffectthatproposednewaccountingstandardswillhaveonreportedearnings,evenwhentocorporatecashflowswillnotbeaffectedbychangingtotheproposedmethod.Onceanentityhasdecidedonacertainaccountingmethod,itshouldusethesamemethodforallsubsequenteventsofthesamecharacterunlessithasa“soundreason”tochangemethods.Theconceptisalwaysadheredtointheory,butthepracticalproblemistodecidewhena“soundreason”forachangeexists.MultiplechoicePleasechoosethebestoneforeachofthefollowingquestions(13Supposethat sellsitstreasurystocksoverthetreasurystocks’cost.Whatistheeffectofthe hasagainfromtheBoththeassetsandequityareAssets, eandowners’equitywillbe hasalossfromtheNoneoftheWhichofthefollowingratioswouldnotbeusedtomeasuretheextentofafirm’sdebtDebtDebttoequityTimesinterestearnedLong-termdebttototalcapitalizationNoneoftheTheamountincurredinthedebitsideoftheAllowanceforDoubtfulAccountsMoneysetasidetotakecareofanybadTheamountofbaddebtsincurredinthepreviousTheamountwrittenoffasbaddebtsinthecurrentTheamountofbaddebtsincurredinthecurrentandpreviousNoneoftheInadecadeofsteadilyfallingprices,theinventorymethodwhichproducethelowest etaxexpensesforcurrentperiodwouldbe:FIFOLIFOActivityNoneoftheTheKBsoldequipmentthatoriginallyhadcost$61000for$33400cash.IfKBcorrectlyDebitAccumulatedDepreciationof$29000ontheequipmentsale,thegain(orloss)ontheequipmentsalewouldbe:SomeotherAttheendof2009,MNsold“Securitiesofavailableforsale”for$93000cash,theSecuritieshadoriginalcostof$78000,andcarryingvalueof$82000.Inthe estatementandstatementofcashflowsfor2009,respectively,thiswillappearas:$82000gainand$93000cash$15000gainand$93000cash$11000gainand$93000cash$15000gainand$82000cashNoneoftheTheterm“retainedearnings”MoneysetasideforTheearningscumulatedfor hasenoughcashfordistributiontoNoneoftheIf isprofitableandiseffectivelyusingleverage,whichoneofthefollowingratiosislikelytobetheReturnontotalReturnonoperatingReturnoncommonReturnontotalstockholders’NoneoftheThedataofABCarepresentCurrentQuickCurrentTheaveragecollectionperiodofaccountsTheamountofsalesonaccountforABCduring2009 E.SomeotherTheclosingprocessinvolvesseparateentriestoclose