会计综合试题+答案.docx
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会计综合试题+答案.docx
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会计综合试题+答案
对外经济贸易大学
2004年攻读硕士学位研究生入学考试
会计综合试题
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)
Mark .
I.Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13points)
1.Thestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingexcept:
A.Theabilityofacompanytoremainsolvent;
B.Themajorsourcesofcashreceiptsduringtheperiod;
C.Thecompany’sprofitability;
D.Thereasonswhynetcashflowsfromoperatingactivitiesdifferfromnetincome
2.AndebitentryoftheAllowancefordoubtfulAccountsrepresents:
A.Moneysetasidetotakecareofanybaddebts.
B.Theamountofbaddebtsincurredinthepreviousperiod.
C.Theamountofbaddebtsincurredinthecurrentperiod.
D.Theamountofbaddebtsincurredinthecurrentandpreviousperiods.
E.Noneoftheabove.
3.Inadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:
A.FIFOmethod.
B.LIFOmethod.
C.Weighted-Averagemethod.
D.Activitymethod.
4.OnDecember15,2002,WScompanyreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.Thecorrectoneofthefollowingstatementsis
A.WScompanyrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockin2002;
B.WSstockholders’equitywasincreasedby$110000whenthetreasurystockwasacquired;
C.ThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’equityof$85000;
D.ThetreasurypurchasedwasrecordedatcostandwasshowninWScompany’sDecember31,2003,balancesheetasanasset.
5.Whichofthefollowingistruewhenabusinessisorganizedascorporation?
A.Stockholdersdonothavetopaypersonalincometaxesondividendsreceived,becausethecorporationissubjecttoincometaxesonitsearnings;
B.Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapitalstock;
C.Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheamountofstockholders’equityshowninthebalancesheet;
D.Eachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagementdecisions.
6.Deferredincometaxesresultfrom:
A.Thefactthatbondinterestisdeductibleinthecomputationoftaxableincome;
B.Timingdifferences;
C.Theinabilityofabankruptcompanytopayitsincometaxliabilityonschedule;
D.Thepermanentdifferencebetweenaccountingnetincomeandtaxableincome.
7.SPcompanysoldaplantassetthatoriginallycost$60000for$32000cash.IfSPcorrectlyreportsa$5000gainonthissale,thesale,theaccumulateddepreciationontheassetatthedateofsalemusthavebeen:
A.$24000B.$33000C.$28000D.someotheramount
8.TSDepartmentStoreusesaperpetualinventorysystembutadjustsitsinventoryrecordsatyear-endtoreflecttheresultsofacompletephysicalinventory.Inthephysicalinventorytakenattheendsof2002and2003,TS’semployeesfailedtocountthemerchandiseinthestore’swindowdisplays.Thecostofthismerchandiseamountedto$13000attheendof2002and$19000attheendof2003.Asaresultoftheseerrorsthecostofgoodsoldfor2003wouldbe:
A.Understated$6000;
B.Overstated$19000;
C.Overstated$6000;
D.Understated$13000;
E.Someotheramount.
9.PScompanysoldmarketablesecuritiescosting$82000for$94000cash.Inthecompany’sincomestatementandstatementofcashflows,respectively,thiswillappearas:
A.$94000gainand$94000cashreceipt;
B.$12000gainand$94000cashreceipt;
C.$12000gainand$80000cashreceipt;
D.$82000salesand$94000cashreceipt.
10.TheCPAfirmauditingMSDragStorefoundthatowner’sequitywasunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?
A.Makingtheadjustingentryfordepreciationexpensetwice;
B.Failuretorecordinterestaccruedonanotepayable;
C.Failuretorecordtheearnedportionoffeesreceivedinadvance;
D.Failuretomaketheadjustingentrytorecordrevenuethathadbeenearnedbutnotyetbilledtoclients.
11.Theentrytorecorddepreciationexpense:
A.Isanapplicationoftheclosingprocedures;
B.Isanapplicationofthematchingprinciple;
C.Usuallyincludesanoffsettingcrediteithertocashortoaccountspayable.;
D.Noneoftheabove.
12.Theclosingprocessinvolvesseparateentriestoclose
(1)expenses,
(2)dividends,(3)revenues,and(4)netincome(orloss).Thecorrectsequencingoftheentriesis:
A.(4),(3),
(2),
(1);
B.
(1),(3),
(2),(4);
C.(3),
(2),
(1),(4);
D.(3),
(1),(4),
(2);
13.Whenthereisachangeinestimateddepreciation:
A.Previousdepreciationshouldbecorrect;
B.Currentandfutureyear’sdepreciationshouldberevised;
C.Onlyfutureyears’depreciationshouldberevised;
D.Noneoftheabove.
Ⅱ.Giveabriefexplanationforthefollowingterms(9points)
(1)EPS
(2)Extraordinaryitem
(3)Capitalexpenditure
(4)Treasurystock
(5)Cashequivalents
(6)Price-earnings(P/e)ratio
Ⅲ.Accountingterminology(4points)
Inthespaceprovidedaftereachstatement,indicate(writeout)theaccountingtermdescribed.
1.Theamountthatmustbepaidtosettlealiabilityatthedateitbecomesdue..
2.Depreciationmethodswhichtakemoredepreciationintheearlyyearsofanasset’susefullife,andlessdepreciationinthelateryears..
3.Thepercentageoftotalassetsfinancedbycreditors..
4.Amountsinvestedinacorporationbyitsstockholders..
Ⅳ.TranslatethefollowingstatementsintoChinese.(10points)
1.Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstrainsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompletelymissing,theinformationwillnotbeuseful.Although,ideally,thechoiceofanaccountingalternativeshouldproductinformationthatisbothmorereliableand,morerelevant,itmaybenecessarytosacrificesomeofonequalityforagaininanother.
2.Losscontingenciesareaccruedif
(1)itisprobablethatalosshasbeenincurredand
(2)theamountoflosscanbeestimatedreasonably.Eveniftheseconditionsarenotmet,losscontingenciesshouldbedisclosedifitisreasonablypossiblethatamateriallosshasbeenincurred.
Ⅴ.TranslatethefollowingstatementsfromChineseintoEnglish.(15points)
1.公司股东通常具有选举董事会、享有公司宣告的股利的权利;在公司清算的时候,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、督察公司高层管理者的工作、保护股东的利益。
公司高层管理者则是由董事会任命来经营管理企业的职业经理人。
2.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。
Ⅵ.Computationandanalysis
1.Cashflows(5points)
MPcorporation’sstatementofcashflowsfor2003showsthefollowinginformation:
Purchaseofmarketablesecurities
$(1580000)
Proceedsfromsalesofmarketablesecurities
900000
Proceedsfromsalesofland
500000
Netcashusedbyinvestingactivities
$(180000)
MPincomestatementfor2003includingthefollowingitems:
Lossonsalesofmarketablesecurities
$170000
Gainonsalesofland
280000
Allpaymentandproceedsrelatingtothesetransactionswereincash.
Requirement:
Pleasecomputethefollowing:
(1)Costofthelandsoldduring2003;
(2)Bookvalueofmarketablesecuritiessoldduring2003.
2.Effectsoftransactionsuponratioanalysis(6points)
Determinetheimmediateeffectofeachofthetransactionsdescribedbelowontheratiolistedbesideeachtransaction.Intheblankspacetotheleftofeachstatement,youaretoindicatetheeffectbywritingtheappropriatecodeletter.Thecodelettersareasfollows:
D=decreasetheratio,I=increasetheratio,NE=noeffectonthisratio.
(1)Inventoryturnover(4times):
Madelargepurchasesincreasingtheaveragesizeofinventory.
(2)Returnontotalassetsis14%:
Issued10%bondsandinvestedtheproceedstoearn12%.
(3)Earningspershare($6.25):
Soldcommonstockhelpintreasuryatapriceabovecost.
3.Bondspayable(8points)
OnDecember31,2002,XYCompanyissued$2000000faceamountof9%,10-yearbondspayable,withinterestpayableeachJune30andDecember31.Thebondssellatpriceof98.XYusesthestraight-linemethodofamortizinganydiscountorpremium.
Requirement:
(1)TomakethejournalentryforXYcompanytorecordtheissuanceofthebondspayableatDecember31,2002;
(2)TomakethejournalentryforXYcompanytorecordthefirstpaymentofinterestandinterestexpensesatJune30,2003;
(3)TocomputethecarryingvalueofthebondspayableatXYDecember31,2003,balancesheet.
第二部分:
中文试题(共80分)
一、解释下列名词或述语(每小题2分,共10分)
1.会计主体假设
2.现金流量表
3.边际贡献
4.资本市场
5.实质量于形式原则
二、填空题(每空1分,共10分)
1.我国近年来准备颁布的征求意见会计专题准则主要有 和 。
2.坏账处理的备抵法下,其主要核算环节是 和 。
3.影响折旧计算的主要因素有:
原值、 、 和 。
4.股利率是指 和 的比率。
5.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
的 价值进行记录。
三、问答题(每题10分,共30分)
1.请说明会计期间假设的基本含义及作用,并简要说明该原则对会计确认及讲师的影响。
2.简述作业成本法的含义、基本程序、作业成本的基本分类,并说明作业成本法在应用中主要存在哪些问题。
3.请阐述在无税收条件下的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动产生的现金流量项目。
请回答:
1.有人说:
对外股权投资是企业的魄力和业绩的表现有人说,企业对外投资项目可能是企业的一项不良资产。
对这种说法你有何评论?
2.如何对企业股权投资的质量进行分析?
3.权益法与成本法的适用条件是什么?
权益法与成本法在会计核算上的主要差异是什么?
4.如何通过现金流量表来判断长期股权投资的质量?
答案部分:
对外经济贸易大学
2004年攻读硕士学位研究生入学考试
会计综合试题
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)
Mark .
I.Multiplechoicequestions(pleasecirclethebestoneforyouranswer)(13points)
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