对外经济贸易大学831会计学2001年考研真题附答案

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1、2001年对外经济贸易大学会计专业英语1、Giveabriefexplanationforthefollowingterms(10%)(1)Journalentry(2)Goingconcern(3)Matchingprinciple(4)Workingcapital(5)Revenueexpenditure2.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent(10%)(1)Thedouble

2、-entrysystemofaccountingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby(____)typesofentries:1:(_____)entriestooneormoreaccountsand2:creditentriestooneormoreaccounts.Inrecordinganytransaction,thetotaldollaramountofthe(______)entriesmust(_____)thetotaldollaram

3、ountofcreditentries.(2)Oftenatransactionaffectsrevenuesorexpensesoftwoormoredifferentperiods,inthesecases,an(_____)entriesareneededto(_____)toeachperiodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe(_____)ofeachaccountingperiodbut(_____)topreparing

4、thefinancialstatements.(3)Marketablesecuritiesarehighly(_____)investments,primarilyinsharestocksandbounds,(____)canbesold(_____)quotedmarketpricesinorganizedsecuritiesexchanges.3.TranslatethefollowingChinesestatementsintoEnglish(18%)(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表

5、是为许多不同的决策者，许多不同的目的而提供的。纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。（2）审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.TranslatethefollowingstatementsintoChinese(12%)(1)Accountingprinciplesarenotlikephysicallaws;theydonotexistinnatu

6、re,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.(2)Accountinghavedevis

7、edprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.5.Multiplechoicequ

8、estions(choosethebestforyouranswer)(10%)(1)TheCPAfirmauditingXYRecordingServicefou