新祥旭对外经贸大学831会计学2003年考研真题

《新祥旭对外经贸大学831会计学2003年考研真题》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

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2003年攻读硕士学位研究生入学考试《会计学专业》试题1.Giveabriefexplanationforthefollowingterms(8points)(1)Usefullife(2)Themainelementsofthefinancialstatements(3)Thepurposeofadjustingentries(4)lower-of-cost-or-market2.Translatethefollowingstatementsi

2、ntoChinese(9’)(1)Thetermsrealizedandrealizabletotheconversionorreadyconvertibilityoftheenterprise’sproductorserviceintocashorclaimstocash.Realizedmeansthatthefirm’sproductorservicehasbeenconvertedtocashorclaimstocash,whilerealizablehasbeendefinedastheabilitytoconvertassetsalre

3、adyreceivedorheldintoknownamountsofcashorclaimstocash.(2)Tounderstandfinancialstatementsandtobeabletointerpretthe“figures”wisely,youmusthaveacertainlevelofknowledgeoftheconceptsandthemeasurementproceduresusedintheaccountingprocess.Youshouldlearn考研就要一次性考上咨询电话：010-51627570手机：135

4、20885045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.1whataccounting“isreallylike”andappreciatethereasonsforusingcertainprocedures.3.Pleasereadthefollowingpassagecarefullyandfillineachofthe12blankswithawordmostappropriatetothecontent.(6)Thepurposeofastatementofcashflowsisto()inf

5、ormation()cash()andcash()duringthe().Thestatementdescribesthematureofthecompany’scashflows,andclassifiesthesecashflowsas()activities,()activities,or()activities.Allofthecashflowsthenarecombinedtoshowtheoverall()inthebalanceofthe()accountduringthe().4.Multiplechoicequestions(ch

6、oosethebestforyouranswer)(11)(1)Recentrevenuecollectedonemonthinadvanceshouldbeaccountedforas:A.revenueinthemonthcollectedB.acurrentliabilityC.aseparateiteminshareholders’equityD.anaccruedliabilityE.noneoftheabove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010-516

7、27570对外经贸考研辅导绝对的NO.1(2)ThecreditbalanceoftheAllowanceforDoubtfulAccountrepresents:A.moneysetasidetotakecareofanybaddebtsB.theamountofbaddebtsincurredinthepreviousperiodC.theamountofbaddebtsincurredinthecurrentperiodD.theamountofbaddebtsincurredinthecurrentperiodandpreviousperi

8、odsE.noneoftheabove(3)Inadecadeofsteadilyfallingprices,theinv