资源简介：对外经济贸易大学会计专业英语2002年(含答案)考研真题考研试题    

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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. Give a brief explanation for the following terms (10%)
(1) ABalance Sheet:
(2) AStatement of Cash Flows:
(3) An Income Statement:
(4) Accounting entity (business entity):
(5) Assets:
2.Translate the following Chinese statements into English (18%)
（1）企业的每一笔交易，不论如何简单还是怎么复杂，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.Tranolate the following statements into Chinese (12%)
(1)Change in accounting Principle—Results from adoption of a generally accepted
accounting principle different from a generally accepted accounting principle previously
used for reporting purposes. Acharacteristic of a change in accounting principle is that the
change is from one generally accepted that has been used previously to another that is also
generally accepted accounting principle.
(2)Unusual Nature—The underlying event or transaction should possess a high degree of
abnormality and be of a type clearly unrelated to, or only incidentally related to, the
ordinary and typical activities of the entity, taking into account the environment in which
the entity operates.
4.Please read the following passage carefully and rill in each of the 12 blanks a word
most appropriate to the content (11%)
(1)The record used to keep( )of the increases and decreases( )a single balance sheet
item is termed a( )account, of simply account. The entire group of account is
kept( )in an accounting record called a ( ).
(2)The( )is a chronological record of business transactions. The information recorded
about each transaction includes the ( )of the transaction, the ( )and( )changes
in specific ledger accounts, and brief( )of the transaction. At convenient intervals, the
debit and credit amounts recorded in the ( )are ( )to the account in the ledger.
5.Multiple-choice question (choose the best for your answer) 10%
(1)The CPA firm auditing XY Company found that retained earning was overstated and
liabilities were understated. Which of the following errors could have been the cause?
A. Making the adjustment entry for depreciation expenses twice;
B. Failure to record interest accrued on a note payable;
c. Failure to make the adjusting entry to record revenue, which had been earned but not yet
billed to clients;
D. Failure to record the earned portion of fees received in advance.

 

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