对外经济贸易大学831会计学2003年考研真题附答案

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1、对外经济贸易大学2003年攻读硕士学位研究生入学考试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）。第一部分：英文部分1.Giveabriefexplanationforthefollowingterms（8points）（1）Usefullife.（2）Themainelementsofthefinancialstatements.（3）Thepurposeofadjustingentries.（4）Lower-of-cost-or-market2

2、.TranslatethefollowingstatementsintoChinese.（9points）（1）Thetermsrealizedandrealizablerefertotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whi

3、lerealizablehasbeendefinedastheabilitytoconvertassetsalreadyreceivedorheldintoknownamountsofcashorclaimstocash.（2）Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresuse

4、dintheaccountingprocess.Youshouldlearnwhataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.3.Pleasereadthefollowingpassagecarefullyandfillineachoftheblankswithawordmostappropriatetothecontext.（6points）Thepurposeofastatementofcashflowsisto（1

5、）information（2）cash（3）andcash（4）duringthe（5）.Thestatementdescribesthenatureofthecompany'scashflows,andclassifiesthesecashflowsas（6）activities,（7）activities,or（8）activities.Allofthecashflowsthenarecombinedtoshowtheoverall（9）inthebalanceofthe（10）accountduringthe（11）

6、.4.Multiplechoicequestions（pleasecircleyourchoice）.（11points）（l）Rentrevenuecollectedonemonthinadvanceshouldbeaccountedforas:A.Revenueinthemonthcollected.B.Acurrentliability.C.Aseparateiteminshareholders'equity.D.Anaccruedliability.E.Noneoftheabove.（2）Thecreditbala

7、nceoftheAllowanceforDoubtfulAccountsrepresents:A.Moneysetasidetotakecareofanybaddebts.B.Theamountofbaddebtsincurredinthepreviousperiod.C.Themountofbaddebtsincurredinthecurrentperiod.D.Theamountofbaddebtsincurredinthecurrentandpreviousperiods.E.Noneoftheabove.（3）In

8、adecadeofsteadilyfallingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalancesheetwouldbe:A.FIFOmethod.B.LIFOmethod.C.Weighted-A