对外经济贸易大学会计综合2005【试题+答案】考研试题研究生入学考试试题考研真题
● 摘要
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）A trial 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 a credit．
（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 company cash 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 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 written off as bad debts in the current period．