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对外经济贸易大学

2006年硕士学位研究生入学考试初试试题

考试科目：431会计学综合

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)

1. 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.

(I) Statement of Financial Position is another name for the Balance Sheet.

(2) All expenditure that will benefit several accounting periods may be reported as expense of the current period if the amount is immaterial.

(3) The gross profit rate is equal to net sales expressed as a percentage of average assets.

(4) The return on equity should be higher than the return on assets.

(5) A company that constantly needs up-to-date information about the quantities of specificproducts on hand is most likely to use a periodic inventory system.

(6) Short-term investment in marketable securities may be reported in the balance sheet at values higher than original cost.

2. Give a brief explanation for the following terms (9 points)

(1) Solvency

(2) Window dressing

(3) Net sales

(4) Maturity date ( a note payable)

(5) Fair value

(6) Intangible assets

3. Translate the following statements into Chinese. (8 points)

(1) The critical perspective view maintains that mainstream accounting research equates normative and positive theory. That is, what is and what ought to be are the same. They also maintain that mainstream accounting research theories are put forth attempts to discover an objective reality and there is expressed or implied belief that the observed phenomena are not impacted by the researchmethodology.

(2) The word fairly should be contrasted with the word accurately. The auditors do not say that the reported net income is the only, or even the most accurate number that could have been reported. Rather, they say that of the many alternative principles that could have been used, those actually selected by management do give a fair picture in the circumstances relevant to the particularcompany. Auditors do not certify the accuracy of the statement; instead, they give theirprofessional opinion that the presentation is fair.

4. Multiple choice questions (please choose the best one for each of the following questions (15 points)

(1) When treasury stock is accounted for at cost, the cost is reported on the balance sheet as a (n)

A. Cost of goods sold;

B. Asset;

C. Reduction of retained earnings;

D. Unallocated reduction of shareholders' equity,

E. Reduction of additional paid-in-capital.