资源简介：对外经济贸易大学会计综合2003年(含答案)考研真题考研试题    

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对外经济贸易大学
2003 年攻读硕士学位研究生入学考试
会计学综合知识试题（试题代码：431）
本试卷共分为两部分。第一部分为英文部分（共 70 分），第二部分为中文部分（共 80
分）。
第一部分：英文部分
1. Give a brief explanation for the following terms （8 points）
（1）Useful life.
（2）The main elements of the financial statements.
（3）The purpose of adjusting entries.
（4）Lower-of-cost-or-market
2. Translate the following statements into Chinese. （9 points）
（1）The terms realized and realizable refer to the conversion or ready convertibility of the
enterprise’s product or service into cash or claims to cash. Realized means that the firm’s product
or service has been converted to cash or claims to cash, while realizable has been defined as the
ability to convert assets already received or held into known amounts of cash or claims to cash.
（2）To understand financial statements and to be able to interpret the “figures” wisely, you must
have a certain level of knowledge of the concepts and the measurement procedures used in the
accounting process. You should learn what accounting “is really like” and appreciate the reasons
for using certain procedures.
3. Please read the following passage carefully and fill in each of the blanks with a word most
appropriate to the context. （6 points）
The purpose of a statement of cash flows is to （ 1 ）information （ 2 ）cash（ 3 ）and
cash（ 4 ）during the（ 5 ）. The statement describes the nature of the company's cash flows, and
classifies these cash flows as （ 6 ）activities,（ 7 ）activities, or（ 8 ）activities. All of the cash
flows then are combined to show the overall（ 9 ）in the balance of the（ 10 ）account during the
（ 11 ）.
4. Multiple choice questions（please circle your choice）.（11 points）
（l）Rent revenue collected one month in advance should be accounted for as:
A. Revenue in the month collected.
B. Acurrent liability.
C. Aseparate item in shareholders' equity.
D. An accrued liability.
E. None of the above.
（2）The credit balance 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 mount 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 falling prices, the inventory method which would produce the largest
inventory cost on the balance sheet would be:
A. FIFO method.
B. LIFO method.

 

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