资源简介：对外经济贸易大学会计综合2005年(含答案)考研真题考研试题    

        下载流程： 考研真题 点击“考研试卷””下载; 考博真题 点击“考博试卷库” 下载

 

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. Give a brief explanation for the following terms（9 points）
（1）Accrued expenses．
（2）Accumulated depreciation，
（3）Accounting cycle，
（4）Perpetual inventory system，
（5）Chart of accounts．
（6）Book value．
2·True and false （6 points）
For each of the following statements，write the T or the F to indicate whether the statement is
True or False．
（1）Atrial balance that balances provides proof that all transactions were correctly journalized
and posted to the ledger．
（2）Revenue increases owners’equity and is recorded by acredit．
（3）The gross profit rate is equal to net sales expressed as a percentage of average assets．
（4）The return equity may be either higher or lower than the return on assets．
（5）Equipment which is maintained in “as good as new” condition need not be depreciated．
（6）Collection of an account receivable increases a companycash as well as net income．
3. Translate the following statements into Chinese．（8 points）
（1）Input-oriented principles are broad rules that guide the accounting function．Input-oriented
principles Can be divided into two general classifications：General underlying rules of operation
and constraining principles．As their names imply, the former are general in nature while the latter
are geared to certain specific types of situations．
（2）Comparability has often been described as accounting for like events in a similar manner，
but this definition is too simplistic to be operational．It also applies to those who use financial
statements．Comparability，viewed here from the user’s standpoint，refers to the degree of
reliability tiers should find in financial statements when evaluating financial condition or the
results Of operations on an inter-firm basis or predicting income or cash flows．
4. Multiple choice questions（please choose the best one for each of the following questions）
（l2 points）
（1）The term “net sales”refers to total sales less：
A. Cost of goods sold
B. Sales discount, and less sales returns and allowances;
C. Purchases returns，and purchase discounts;
D. Sales discount and purchases returns,
E. None of the above.
（2）The amount incurred in debit side of the Allowance for DoubtfulAccounts represents：
A. Money set aside to take Care of any bad debts．
B. The amount of bad debts incurred in the previous period.
C. The amount written off as bad debts in the current period．

 

说明：本站提供的《对外经济贸易大学会计综合2005年(含答案)考研真题考研试题 》源自权威渠道，为历年考过（被使用过）的真题试卷，除标注有“回忆版”字样的试题外，其余均为原版扫描，权威可靠；回忆版试题由当年参加全国硕士、博士研究生入学考试考生回忆，内容完整。