对外经济贸易大学831会计学2004年考研真题附答案

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1、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;

2、B.Themajorsourcesofcashreceiptsduringtheperiod;C.Thecompany’sprofitability;D.Thereasonswhynetcashflowsfromoperatingactivitiesdifferfromnetincome2.AndebitentryoftheAllowancefordoubtfulAccountsrepresents:A.Moneysetasidetotakecareofanybaddebts.B.Theamountofbaddebtsincurredintheprevio

3、usperiod.C.Theamountofbaddebtsincurredinthecurrentperiod.D.Theamountofbaddebtsincurredinthecurrentandpreviousperiods.E.Noneoftheabove.3.Inadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:A.FIFOmethod.B.LIFOmethod.C.We

4、ighted-Averagemethod.D.Activitymethod.4.OnDecember15,2002,WScompanyreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003,500ofthetreasurysharesarereissuedatapriceof$70pershare.ThecorrectoneofthefollowingstatementsisA.WScompanyrecognizedagainof$10pershareonthere-issuan

5、ceofthe500treasurystockin2002;B.WSstockholders’equitywasincreasedby$110000whenthetreasurystockwasacquired;C.ThetwotreasurystocktransactionsresultinanoverallreductioninWS’sstockholders’equityof$85000;D.ThetreasurypurchasedwasrecordedatcostandwasshowninWScompany’sDecember31,2003,bal

6、ancesheetasanasset.5.Whichofthefollowingistruewhenabusinessisorganizedascorporation?A.Stockholdersdonothavetopaypersonalincometaxesondividendsreceived,becausethecorporationissubjecttoincometaxesonitsearnings;B.Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirper

7、centageownershipofcapitalstock;C.Fluctuationinthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheamountofstockholders’equityshowninthebalancesheet;D.Eachofthestockholderhastherighttobindthecorporationtocontractsandmakeothermanagementdecisions.6.Deferredincometaxesresultf

8、rom:A.Thefactthatbondinterestisde