资源简介：对外经济贸易大学会计综合2004年(含答案)考研真题考研试题    

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对外经济贸易大学
2004 年攻读硕士学位研究生入学考试
会计综合试题
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）
Mark .
I. Multiple choice questions (please circle the best one for your answer) (13 points)
1. The statement of cash flows is designed to assist users in assessing each of the
following except:
A. The ability of a company to remain solvent;
B. The major sources of cash receipts during the period;
C. The company’s profitability;
D. The reasons why net cash flows from operating activities differ from net income
2. An debit entry of the Allowance for doubtful Accounts 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 of bad debts incurred in the current period.
D. The amount of bad debts incurred in the current and previous periods.
E. None of the above.
3. In a decade of steadily rising prices, the inventory method which would produce
the largest inventory cost on the balance sheet would be:
A. FIFO method.
B. LIFO method.
C. Weighted-Average method.
D. Activity method.
4. On December 15, 2002, WS company reacquired 2000 shares of its own $5 par stock
at a price of $60 per share. In 2003, 500 of the treasury shares are reissued at a
price of $70 per share. The correct one of the following statements is
A. WS company recognized a gain of $10 per share on the re-issuance of the 500
treasury stock in 2002;
B. WS stockholders’ equity was increased by $110000 when the treasury stock was
acquired;
C. The two treasury stock transactions result in an overall reduction in WS’s
stockholders’ equity of $85000;
D. The treasury purchased was recorded at cost and was shown in WS company’s
December 31, 2003, balance sheet as an asset.
5. Which of the following is true when a business is organized as corporation?
A. Stockholders do not have to pay personal income taxes on dividends received,
because the corporation is subject to income taxes on its earnings;
B. Stockholders are liable for the debts of the business only in proportion to
their percentage ownership of capital stock;
C. Fluctuation in the market value of outstanding shares of capital stock do not
affect the amount of stockholders’ equity shown in the balance sheet;
D. Each of the stockholder has the right to bind the corporation to contracts and
make other management decisions.
6. Deferred income taxes result from:
A. The fact that bond interest is deductible in the computation of taxable income;

 

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