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对外经济贸易大学
2007 年硕士研究生入学考试初试试题
考试科目：831 会计综合
第一部分：英文试题（共 70 分）
1．Give a brief explanation for the following terms（9 points）
（1）Useful life；
（2）Revenue expenditure；
（3）Interest·bearing liability；
（4）Conservatism principle；
（5）Working capital；
（6）Direct write-off method．
2．True and false（7 points）
For each of the following statements，write the T or the F to indicate whether the statement is
True or False．
（1）The only business events thin are entered in accounting records are those that can be
expressed in monetary terms．
（2）The ledger is sometimes called the book of original entry because it is the accounting
record where transactions are，first recorded．
（3）When the direct write-off method is used to recognize un-collectible accounts expense，
an Allowance for Doubtful Accounts is not required．
（4）Assets wear out more quickly when they are depreciated by all accelerated method．
（5）If capital stock is issued by a corporation at a price higher than par value, the excess
amount represents income in the period in which the shares of stocks are issued．
（6）When a corporation presents both‘basic’and‘diluted’earnings per share，the basic
earnings per share will be the smaller of the two figures．
（7）Issuing bonds at a discount increases the actual cost of borrowing above the contact rate
of interest printed on the bonds．
3．Translate the following statements into Chinese。（8 points）
（1）The-sum-of-the—year’s-digits and fixed-percentage-of-declining-base are the most
frequently encountered methods of accelerated depreciation．These methods result in larger
charges to expense in the earlier years of assets use，although little evidence supports the notion
that assets actually decline in service potential in the manner suggested by these
methods．Advocates contend that accelerated depreciation is preferred to straight-line because as
the assets ages，the smaller depreciation charges are associated with higher maintenance
charges．The resulting combined expense pattern provides a better matching against the
associated revenue stream．
（2）The reporting of business income assumes that all items of revenue and expenses
are capable of being measured．One requirement of measurement is that the object or event is
capable of being ordered or ranked in respect to some property．Measurement is the assigning of
numbers to objects or events according to rules．It is also a process of comparison in order to
obtain more precise information to distinguish one alternative from another in a decision
situation．
4．Multiple eh6iee questions（please choose the best one for each of the following questions

 

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