对外经济贸易大学831会计学2002年考研真题附答案

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1、对外经济贸易大学2002年攻读硕士学位研究生入学考试《会计学专业》试题1.Giveabriefexplanationforthefollowingterms(10%)(1)ABalanceSheet:(2)AStatementofCashFlows:(3)AnIncomeStatement:(4)Accountingentity(businessentity):(5)Assets:2.TranslatethefollowingChinesestatementsintoEnglish(18%)（1）企业的每一笔交易，不论如何

2、简单还是怎么复杂，都能表现为对会计方程式的影响。总资产数额的任何增加必然伴随着方程式另一边的等额增加，即伴随着负债的增加或者是业主权益的增加；总资产的任何减少必然伴随着负债或业主权益的相应减少。（2）股东权益的报酬率可能高于或（可能）低于总资产报酬率，这依赖于公司资产的融资方式及其非经营性收入和费用的数额。遭受净损失的公司提供给其股东的是负的股东权益报酬率。3.TranolatethefollowingstatementsintoChinese(12%)(1)ChangeinaccountingPrinciple—Resu

3、ltsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisfromonegenerallyacceptedthathasbeenusedpreviouslytoanotherthati

4、salsogenerallyacceptedaccountingprinciple.(2)UnusualNature—Theunderlyingeventortransactionshouldpossessahighdegreeofabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccounttheenvironmentinwh

5、ichtheentityoperates.4.Pleasereadthefollowingpassagecarefullyandrillineachofthe12blanksawordmostappropriatetothecontent(11%)(1)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemistermeda()account,ofsimplyaccount.Theentiregroupofaccountiskept(

6、)inanaccountingrecordcalleda().(2)The()isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe()ofthetransaction,the()and()changesinspecificledgeraccounts,andbrief()ofthetransaction.Atconvenientintervals,thedebitandcredit

7、amountsrecordedinthe()are()totheaccountintheledger.5.Multiple-choicequestion(choosethebestforyouranswer)10%(1)TheCPAfirmauditingXYCompanyfoundthatretainedearningwasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?A.Makingthead

8、justmententryfordepreciationexpensestwice;B.Failuretorecordinterestaccruedonanotepayable;c.Failuretomaketheadjustingentrytorecordrevenue,whichhadbeenear