对外经贸大学831会计学2005年考研真题-新祥旭会计学考研辅导班

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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2005年攻读硕士学位研究生入学考试431会计学综合试题提示：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）l.Giveabriefexplanationforthefollowingterms（9points）（1）Accruedexpenses．（2）Accumulateddepreciation，（3）Accountingcycle，（4）Perpetualinventor

2、ysystem，（5）Chartofaccounts．（6）Bookvalue．2·Trueandfalse（6points）Foreachofthefollowingstatements，writetheTortheFtoindicatewhetherthestatementisTrueorFalse．（1）Atrialbalancethatbalancesprovidesproofthatalltransactionswerecorrectlyjournalizedandpostedtotheledger．（2）R

3、evenueincreasesowners’equityandisrecordedbyacredit．（3）Thegrossprofitrateisequaltonetsalesexpressedasapercentageofaverageassets．（4）Thereturnequitymaybeeitherhigherorlowerthanthereturnonassets．（5）Equipmentwhichismaintainedin“asgoodasnew”conditionneednotbedepreciat

4、ed．（6）Collectionofanaccountreceivableincreasesacompanycashaswellasnetincome．3.TranslatethefollowingstatementsintoChinese．（8points）（1）Input-orientedprinciplesarebroadrulesthatguidetheaccountingfunction．Input-orientedprinciplesCanbedividedintotwogeneralclassificat

5、ions：Generalunderlyingrulesofoperationandconstrainingprinciples．Astheirnamesimply,theformeraregeneralinnaturewhilethelatteraregearedtocertainspecifictypesofsituations．（2）Comparabilityhasoftenbeendescribedasaccountingforlikeeventsinasimilarmanner，butthisdefinitio

6、nistoosimplistictobeoperational．Italsoappliestothosewhousefinancialstatements．Comparability，viewedherefromtheuser’sstandpoint，referstothedegreeofreliabilitytiersshouldfindinfinancialstatementswhenevaluatingfinancialconditionortheresultsOfoperationsonaninter-firm

7、basisorpredictingincomeorcashflows．4.Multiplechoicequestions（pleasechoosethebestoneforeachofthefollowingquestions）（l2points）（1）Theterm“netsales”referstototalsalesless：A.CostofgoodssoldB.Salesdiscount,andlesssalesreturnsandallowances;C.Purchasesreturns，andpurchas

8、ediscounts;D.Salesdiscountandpurchasesreturns,E.Noneoftheabove.（2）TheamountincurredindebitsideoftheAllowanceforDoubtfulAccountsrepresents：A.MoneysetasidetotakeCareofa