1、材料材料 1919：对外经贸对外经贸 831831 会计学历年真题会计学历年真题（2001-20122001-2012，1 13 3待补充待补充）1对外经济贸易大学2001 年攻读硕士学位研究生入学考试会计综合试题一、解释下列名词或术语（每小题对外经济贸易大学2001 年攻读硕士学位研究生入学考试会计综合试题一、解释下列名词或术语（每小题 2.52.52.52.5 分，共分，共 15151515 分）分）1.完全成本法2.损益平衡点（保本点）3.会计主体假设4.稳健性原则5.货币的时间价值6.现金等价物二、填空题（每空二、填空题（每空 1 1 1 1 分，共分，共 10101010 分）分）1
2、.净资产收益率是指与之间的比率，衡量企业的能力。2.中国最新修订的会计法的实施时间是 2000 年 7 月 1 日。3.关联方是指。4.上市公司是每股收益是指与的比率。5.企 业 要 向 股 东 分 派 现 金 股 利，除 了 其 可 供 分 配 的 利 润 规 模 足 够 大 以 外，企 业 还 要 有 足 够 的能力。三、问题答题（每题三、问题答题（每题 15151515 分，共分，共 45454545 分）分）1.最近，我国某著名企业家说出了这样一句话：企业资不抵债不一定破产清算，企业没有现金流量就一定会破产清算。请从企业资不抵债的含义、资不抵债的可能原因、没有现金流量对企业经营活动的影
3、响等方面对上述说法进行评论。2.如何进行多种产品的本量利分析？品种结构发生变化对多种产品的本量利分析有何影响？请自行高例通过计算说明（用两种产品来说明）。3.请说明历史成本原则、客观性原则的基本含义及基对报表使用者认识财务信息的影响。四、综合题（共四、综合题（共 30303030 分）分）不论是财务管理，还是成本会计、管理会计，均将预算控制作为重要的管理手段。请回答下列问题：1.预算控制的主要内容；2.成本会计的哪些方面体现了预算控制的思想？3.静态预算的主要特点有哪些？4.为什么说弹性预算是一种较好的预算管理方法？5.除了弹性预算以外，还有哪些较先进的预算管理方法？其含义如何？2对外经济贸易
4、大学2002 年攻读硕士研究生入学考试会计综合试题对外经济贸易大学2002 年攻读硕士研究生入学考试会计综合试题一、解释下列名词或术语（每小题 2.5 分，共 15 分）1.营运资本（Working capital）2.权益法（Equity method）3.沉落成本（沉没成本，Sunk cost）4.客观性（Objectivity）原则5.内含报酬率（内部收益率，IRR）6.资本结构二、填空题（每题 1 分，共 10 分）1.资产负债是指()与()之间的比率，衡量企业()的能力。2.中国最新推出的企业会计制度的实施时间是()年()月()日。3.或有负债是指()。4.上市公司的市盈率是指()与
5、()的比率。5.资产负债表日后事项是指()。三、问答题（每空 1 分，共 10 分）1.最近，我国证券市场上传出了多家企业在财务信息方面作假的消息。请分析地（1）企业在财务信息作假方面可能采用的方法或手段；（2）这种现实对投资者对特定企业的投资行为有哪些影响?2.（1）请说出完全成本法和变动成本法的基本区别；（2）在产销不平衡的条件下，在其他条件相同时，按照完全成本法和变动成本法计算的企业利润有那些规律性的特点？请自己设计具体的数字加以说明；（3）上述讨论对企业存货控制有什么意义？3.请说明会计主体假设、持续经营假设的基本含义及其对企业会计行为的影响。四、综合题（共 30 分）在对企业财务状况
6、的质量进行分析与评价中，我们会经常听到关于财务状况质量好与不好的评论。请回答：1.财务会计中对资产按照流动性划分所形成的资产类别有哪些？这种分类在对资产质量进行分析中有什么作用？2.如何理解资产的质量？资产按照质量分类可以有几类？3.如何理解利润的质量？利润质量恶化的主要表现有哪些？4.应该从哪几个方面对企业投资活动现金流量的质量进行分析？3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）参考答案本试卷共分为两部分。第一部分为英文部分（共本试卷共分为两部分。第一部分为英文部分（共 70707070 分），第二部分为中文部分（共分），第二部分为中文部分
7、（共 80808080 分）。分）。第一部分：英文部分1.Give a brief explanation for the following terms（8 points）（1 1 1 1）UsefulUsefulUsefulUseful life.life.life.life.（2 2 2 2）TheTheTheThe mainmainmainmain elementselementselementselements ofofofof thethethethe financialfinancialfinancialfinancial statements.statements.statem
8、ents.statements.（3 3 3 3）TheTheTheThe purposepurposepurposepurpose ofofofof adjustingadjustingadjustingadjusting entries.entries.entries.entries.（4 4 4 4）Lower-of-cost-or-marketLower-of-cost-or-marketLower-of-cost-or-marketLower-of-cost-or-market2.Translate the following statements into Chinese.（9 p
9、oints）（1 1 1 1）TheTheTheThe termstermstermsterms realizedrealizedrealizedrealized andandandand realizablerealizablerealizablerealizable referreferreferrefer totototo thethethethe conversionconversionconversionconversion orororor readyreadyreadyready convertibilityconvertibilityconvertibilityconverti
10、bility ofofofof thethethethe enterpriseenterpriseenterpriseenterprises s s s productproductproductproduct ororororserviceserviceserviceservice intointointointo cashcashcashcash orororor claimsclaimsclaimsclaims totototo cash.cash.cash.cash.RealizedRealizedRealizedRealized meansmeansmeansmeans thatth
11、atthatthat thethethethe firmfirmfirmfirms s s s productproductproductproduct orororor serviceserviceserviceservice hashashashas beenbeenbeenbeen convertedconvertedconvertedconverted totototo cashcashcashcash ororororclaimsclaimsclaimsclaims totototo cash,cash,cash,cash,whilewhilewhilewhile realizabl
12、erealizablerealizablerealizable hashashashas beenbeenbeenbeen defineddefineddefineddefined asasasas thethethethe abilityabilityabilityability totototo convertconvertconvertconvert assetsassetsassetsassets alreadyalreadyalreadyalready receivedreceivedreceivedreceived orororor heldheldheldheld intoint
13、ointointo knownknownknownknownamountsamountsamountsamounts ofofofof cashcashcashcash orororor claimsclaimsclaimsclaims totototo cash.cash.cash.cash.（2 2 2 2）ToToToTounderstandunderstandunderstandunderstand financialfinancialfinancialfinancial statementsstatementsstatementsstatements andandandand tot
14、ototo bebebebe ableableableable totototo interpretinterpretinterpretinterpret thethethethe“figuresfiguresfiguresfigures”wisely,wisely,wisely,wisely,youyouyouyou mustmustmustmust havehavehavehave a a a a certaincertaincertaincertainlevellevellevellevel ofofofof knowledgeknowledgeknowledgeknowledge of
15、ofofof thethethethe conceptsconceptsconceptsconcepts andandandand thethethethe measurementmeasurementmeasurementmeasurement proceduresproceduresproceduresprocedures usedusedusedused inininin thethethethe accountingaccountingaccountingaccounting processprocessprocessprocess.YouYouYouYoushouldshouldsh
16、ouldshould learnlearnlearnlearnwhatwhatwhatwhat accountingaccountingaccountingaccounting“is is is is reallyreallyreallyreally likelikelikelike”andandandand appreciateappreciateappreciateappreciate thethethethe reasonsreasonsreasonsreasons forforforfor usingusingusingusing certaincertaincertaincertai
17、n procedures.procedures.procedures.procedures.3.Please read the following passage carefully and fill in each of the blanks with a word most appropriate to the context.（6points）TheTheTheThe purposepurposepurposepurpose ofofofof a a a a statementstatementstatementstatement ofofofof cashcashcashcash fl
18、owsflowsflowsflows is is is is totototo（1 1 1 1）informationinformationinformationinformation（2 2 2 2）cashcashcashcash（3 3 3 3）andandandand cashcashcashcash（4 4 4 4）duringduringduringduringththththe e e e（5 5 5 5）.TheTheTheThe statementstatementstatementstatement describesdescribesdescribesdescribes
19、ththththe e e e naturenaturenaturenature ofofofof thethethethe companyscompanyscompanyscompanys cashcashcashcash flows,flows,flows,flows,andandandand classifiesclassifiesclassifiesclassifies thesethesethesethese cashcashcashcash flowsflowsflowsflows asasasas（6 6 6 6）activities,activities,activities,
20、activities,（7 7 7 7）activities,activities,activities,activities,orororor（8 8 8 8）activities.activities.activities.activities.AllAllAllAll ofofofof ththththe e e e cashcashcashcash flowsflowsflowsflows thenthenthenthen areareareare combinedcombinedcombinedcombined totototo showshowshowshow thethethet
21、he overalloveralloveralloverall（9 9 9 9）ininininthethethethe balancebalancebalancebalance ofofofof thethethethe（10101010）accountaccountaccountaccount duringduringduringduring thethethethe（11111111）.4.Multiple choice questions（please circle your choice）.（11 points）（l l l l）RentRentRentRent revenuerev
22、enuerevenuerevenue collectedcollectedcollectedcollected oneoneoneone monthmonthmonthmonth inininin advanceadvanceadvanceadvance shouldshouldshouldshould b b b be e e e accountedaccountedaccountedaccounted forforforfor as:as:as:as:A.A.A.A.RevenueRevenueRevenueRevenue inininin thethethethe monthmonthm
23、onthmonth collected.collected.collected.collected.B.B.B.B.A A A Acurrentcurrentcurrentcurrent liability.liability.liability.liability.C.C.C.C.A A A Aseparateseparateseparateseparate itemitemitemitem inininin shareholdersshareholdersshareholdersshareholders equity.equity.equity.equity.D.D.D.D.AnAnAnA
24、n accruedaccruedaccruedaccrued liability.liability.liability.liability.E.E.E.E.NoneNoneNoneNone ofofofof thethethethe above.above.above.above.（2 2 2 2）TheTheTheThe creditcreditcreditcredit balancebalancebalancebalance ofofofof thethethetheAllowanceAllowanceAllowanceAllowance forforforfor DoubtfulDou
25、btfulDoubtfulDoubtfulAccountsAccountsAccountsAccounts represents:represents:represents:represents:A.A.A.A.MoneyMoneyMoneyMoney setsetsetset asideasideasideaside totototo taketaketaketake carecarecarecare ofofofof anyanyanyany badbadbadbad debts.debts.debts.debts.B.B.B.B.TheTheTheThe amountamountamou
26、ntamount ofofofof badbadbadbad debtsdebtsdebtsdebts incurredincurredincurredincurred inininin thethethethe previouspreviouspreviousprevious period.period.period.period.C.C.C.C.TheTheTheThe mountmountmountmount ofofofof badbadbadbad debtsdebtsdebtsdebts incurredincurredincurredincurred inininin theth
27、ethethe currentcurrentcurrentcurrent period.period.period.period.D.D.D.D.TheTheTheThe amountamountamountamount ofofofof badbadbadbad debtsdebtsdebtsdebts incurredincurredincurredincurred inininin thethethethe currentcurrentcurrentcurrent andandandand previouspreviouspreviousprevious periods.periods.
28、periods.periods.E.E.E.E.NoneNoneNoneNone ofofofof thethethethe above.above.above.above.（3 3 3 3）InInInIn a a a a decadedecadedecadedecade ofofofof steadilysteadilysteadilysteadily fallingfallingfallingfalling prices,prices,prices,prices,thethethethe inventoryinventoryinventoryinventory methodmethodm
29、ethodmethod whichwhichwhichwhich wouldwouldwouldwould produceproduceproduceproduce thethethethe largestlargestlargestlargest inventoryinventoryinventoryinventory costcostcostcost ononononthethethethe balancebalancebalancebalance sheetsheetsheetsheet wouldwouldwouldwould be:be:be:be:A.A.A.A.FIFOFIFOF
30、IFOFIFO method.method.method.method.B.B.B.B.LIFOLIFOLIFOLIFO method.method.method.method.C.C.C.C.Weighted-AverageWeighted-AverageWeighted-AverageWeighted-Average method.method.method.method.D.D.D.D.ActivityActivityActivityActivity method.method.method.method.（4 4 4 4）XYXYXYXY CorporationCorporationC
31、orporationCorporation hadhadhadhad netnetnetnet assetsassetsassetsassets ofofofof$500000$500000$500000$500000 andandandand contributedcontributedcontributedcontributed capitalcapitalcapitalcapital ofofofof$150000.$150000.$150000.$150000.TheTheTheThe corporationcorporationcorporationcorporation hasha
32、shashas 25000250002500025000sharessharessharesshares ofofofof commoncommoncommoncommon stockstockstockstock issuedissuedissuedissued andandandand outstandingoutstandingoutstandingoutstanding.FromFromFromFrom thesethesethesethese information,information,information,information,it it it it cancancanca
33、n bebebebe deduceddeduceddeduceddeduced thatthatthatthat thethethethe corporationcorporationcorporationcorporation has:has:has:has:A.A.A.A.a a a a deficitdeficitdeficitdeficit ofofofof$350000.$350000.$350000.$350000.B.B.B.B.ShareholdersShareholdersShareholdersShareholders equityequityequityequity of
34、ofofof$14$14$14$14 perperperper share.share.share.share.C.C.C.C.RetainedRetainedRetainedRetained earningsearningsearningsearnings ofofofof$500000.$500000.$500000.$500000.4D.D.D.D.ShareholdersShareholdersShareholdersShareholders equityequityequityequity ofofofof$20$20$20$20 perperperper share.share.s
35、hare.share.（5 5 5 5）TheTheTheThe CPACPACPACPAfirmfirmfirmfirm auditingauditingauditingauditing XYXYXYXY RecordingRecordingRecordingRecording ServiceServiceServiceService foundfoundfoundfound thatthatthatthat retainedretainedretainedretained earningearningearningearning werewerewerewere overstatedove
36、rstatedoverstatedoverstated andandandand liabilitiesliabilitiesliabilitiesliabilities werewerewerewereunderstated.understated.understated.understated.WhichWhichWhichWhich ofofofof thethethethe followingfollowingfollowingfollowing errorserrorserrorserrors couldcouldcouldcould havehavehavehave beenbee
37、nbeenbeen thethethethe cause?cause?cause?cause?A.A.A.A.MakingMakingMakingMaking thethethethe adjustmentadjustmentadjustmentadjustment entryentryentryentry forforforfor depreciationdepreciationdepreciationdepreciation expensesexpensesexpensesexpenses twice;twice;twice;twice;B.B.B.B.FailureFailureFail
38、ureFailure totototo recordrecordrecordrecord interestinterestinterestinterest accruedaccruedaccruedaccrued onononon a a a a notenotenotenote payable;payable;payable;payable;C.C.C.C.FailureFailureFailureFailure totototo makemakemakemake thethethethe adjustingadjustingadjustingadjusting entryentryentr
39、yentry totototo recordrecordrecordrecord revenuerevenuerevenuerevenue whichwhichwhichwhich hadhadhadhad beenbeenbeenbeen earnedearnedearnedearned butbutbutbutnotnotnotnot yetyetyetyet billedbilledbilledbilled totototo clients;clients;clients;clients;D.D.D.D.FailureFailureFailureFailure totototo reco
40、rdrecordrecordrecord thethethethe earnedearnedearnedearned portionportionportionportion ofofofof feesfeesfeesfees receivedreceivedreceivedreceived inininin advance.advance.advance.advance.（6 6 6 6）InInInIn 2002200220022002 XYXYXYXY companycompanycompanycompany purchasedpurchasedpurchasedpurchased eq
41、uipmentequipmentequipmentequipment forforforfor$170000$170000$170000$170000 andandandand alsoalsoalsoalso soldsoldsoldsold somesomesomesome specialspecialspecialspecial purposepurposepurposepurpose machinerymachinerymachinerymachinery withwithwithwith a a a abookbookbookbook valuevaluevaluevalue ofo
42、fofof$64000$64000$64000$64000 forforforfor$78000.$78000.$78000.$78000.InInInIn itsitsitsits statementstatementstatementstatement ofofofof cashcashcashcash flowsflowsflowsflows forforforfor 2002,2002,2002,2002,XYXYXYXY shouldshouldshouldshould reportreportreportreport thethethethe followingfollowingf
43、ollowingfollowing withwithwithwith respectrespectrespectrespecttotototo thethethethe aboveaboveaboveabove transactions:transactions:transactions:transactions:A.A.A.A.$170000$170000$170000$170000 netnetnetnet cashcashcashcash usedusedusedused bybybyby investinginvestinginvestinginvesting activities;a
44、ctivities;activities;activities;$64000$64000$64000$64000 netnetnetnet cashcashcashcash providedprovidedprovidedprovided bybybyby operatingoperatingoperatingoperating activities;activities;activities;activities;B.B.B.B.$92000$92000$92000$92000 netnetnetnet cashcashcashcash usedusedusedused bybybyby i
45、nvestinginvestinginvestinginvesting activities;activities;activities;activities;C.C.C.C.$92000$92000$92000$92000 netnetnetnet cashcashcashcash usedusedusedused bybybyby investinginvestinginvestinginvesting activities;activities;activities;activities;$14000$14000$14000$14000 netnetnetnet cashcashcash
46、cash providedprovidedprovidedprovided bybybyby operatingoperatingoperatingoperating activities;activities;activities;activities;D D D D$170000$170000$170000$170000 netnetnetnet cashcashcashcash usedusedusedused bybybyby investinginvestinginvestinginvesting activities;activities;activities;activities
47、;$78000$78000$78000$78000 netnetnetnet cashcashcashcash usedusedusedused bybybyby financingfinancingfinancingfinancing activities.activities.activities.activities.（7 7 7 7）A A A Astockstockstockstock dividenddividenddividenddividendA.A.A.A.IncreaseIncreaseIncreaseIncrease thethethethe debt-to-equity
48、debt-to-equitydebt-to-equitydebt-to-equity ratioratioratioratio ofofofof a a a a firm;firm;firm;firm;B.B.B.B.DecreaseDecreaseDecreaseDecrease futurefuturefuturefuture earningsearningsearningsearnings perperperper share;share;share;share;C.C.C.C.DecreaseDecreaseDecreaseDecrease thethethethe sizesizes
49、izesize ofofofof thethethethe firm;firm;firm;firm;D.D.D.D.IncreaseIncreaseIncreaseIncrease shareholdersshareholdersshareholdersshareholders wealth;wealth;wealth;wealth;E.E.E.E.NoneNoneNoneNone ofofofof thethethethe above.above.above.above.（8 8 8 8）A A A A companycompanycompanycompany hadhadhadhad sa
50、lessalessalessales inininin bothbothbothboth 2001200120012001 andandandand 2002200220022002 ofofofof$200000.$200000.$200000.$200000.CostCostCostCost ofofofof salessalessalessales forforforfor 2001200120012001 waswaswaswas$150000.$150000.$150000.$150000.InInInIn computingcomputingcomputingcomputing t
