对外经济贸易大学831会计学2004年考研真题解答-新祥旭教育

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1、对外经贸大学831会计学考研辅导班010-51627570对外经贸考研辅导绝对的NO.1对外经济贸易大学2004年攻读硕士学位研究生入学考试《会计学综合》试题1.Multiplechoicequestions(choosethebestforyouranswer)13points(1)Thestatementofcashflowsisdesignedtoassistusersinassessingeachofthefollowingexcept:A.TheabilityofacompanytoremainsolventB．T

2、hemajorsourcesofcashreceiptsduringtheperiodC．Thecompany’sprofitabilityD．Thereasonswhynetcashflowsfromoperatingactivitiesdifferformnetincome(2)AdebitentryoftheAllowanceforDoubtfulAccountrepresents:A.moneysetasidetotakecareofanybaddebtsB.theamountofbaddebtsincurredin

3、thepreviousperiodC.theamountofbaddebtsincurredinthecurrentperiodD.theamountofbaddebtsincurredinthecurrentperiodandpreviousperiodsE.noneoftheabove(3)Inadecadeofsteadilyrisingprices,theinventorymethodwhichwouldproducethelargestinventorycostonthebalance考研就要一次性考上咨询电话：0

4、10-51627570手机：13520885045对外经贸大学831会计学考研辅导班010-51627570对外经贸考研辅导绝对的NO.1sheetwouldbe:A.FIFOmethodB.LIFOmethodC.Weighted-AveragemethodD.Activitymethod(4)OnDecember15,2002,WScompanyreacquired2000sharesofitsown$5parstockatapriceof$60pershare.In2003500ofthetreasurysharesa

5、rereissuedatapriceof$70pershare.Thecorrectoneofthefollowingstatementis:A.WSCompanyrecognizedagainof$10pershareonthere-issuanceofthe500treasurystockin2002.B.WSstockholders’equitywasincreasedby$110000whenthetreasurystockwasacquired.C.thetwotreasurystocktransactionsre

6、sultinanoverallreductioninWS’sstockholders’equityof$85000.D.thetreasurypurchasedwasrecordedatcostandwasshowninWScompany’sDecember31,2003,balancesheetasanasset.(5)Whichofthefollowingistruewhenabusinessisorganizedascorporation?A.Stockholdersdonothavetopaypersonalinco

7、metaxesondividendsreceived,becausethecorporationissubjecttoincometaxesonitsearnings.考研就要一次性考上咨询电话：010-51627570手机：13520885045对外经贸大学831会计学考研辅导班010-51627570对外经贸考研辅导绝对的NO.1B.Stockholdersareliableforthedebtsofthebusinessonlyinproportiontotheirpercentageownershipofcapita

8、lstock.C.Fluctuationsonthemarketvalueofoutstandingsharesofcapitalstockdonotaffecttheamountofstockholders’equityshowninthebalancesheet.D.Eachofthe