会计综合2003【试题-答案】.doc
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4、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-market2. Translate the following statements into Chinese. (9 points)(1)The terms realized and realiz
5、able refer to the conversion or ready convertibility of the enterprises product or service into cash or claims to cash. Realized means that the firms 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 o
6、r 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 r
7、eally 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
8、the( 5 ). The statement describes the nature of the companys 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 quest
9、ions(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. A current liability.C. A separate item in shareholders equity.D. An accrued liability.E. None of the above.(2)The credit balance of the Allowance
10、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 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 d
11、ecade 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.C. Weighted-Average method.D. Activity method.(4)XY Corporation had net assets of $500000 and contributed capital of $150000. The corporat
12、ion has 25000 shares of common stock issued and outstanding. From these information, it can be deduced that the corporation has:A. a deficit of $350000.B. Shareholders equity of $14 per share.C. Retained earnings of $500000.D. Shareholders equity of $20 per share.(5)The CPA firm auditing XY Recordin
13、g Service found that retained earning were 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 entr
14、y to record revenue which had been earned butnot yet billed to clients;D. Failure to record the earned portion of fees received in advance.(6)In 2002 XY company purchased equipment for $170000 and also sold some special purpose machinery with a book value of $64000 for $78000. In its statement of ca
15、sh flows for 2002, XY should report the following with respect to the above transactions:A. $170000 net cash used by investing activities; $64000 net cash provided by operating activities;B. $92000 net cash used by investing activities;C. $92000 net cash used by investing activities; $14000 net cash
16、 provided by operating activities;D $170000 net cash used by investing activities; $78000 net cash used by financing activities.(7)A stock dividendA. Increase the debt-to-equity ratio of a firm;B. Decrease future earnings per share;C. Decrease the size of the firm;D. Increase shareholders wealth;E.
17、None of the above.(8)A company had sales in both 2001 and 2002 of $200000. Cost of sales for 2001 was $150000. In computing the cost of sales for 2001, an item of inventory purchased in 2001 for $100 was incorrectly written down to current replacement cost of $65. The item is currently selling in 20
18、02 for $180, its normal selling price. As a result of this error:A. Income for 2001 is overstated;B. Cost of sales for 2002 will be overstated;C. Income for 2002 will be overstated;D. Income for 2002 will not be affected.E. None of these.(9)The adjusting entries to record depreciation or amortizatio
19、n expense, write-down assets that have become impaired:A. Reduce both the net income and cash balances;B. Reduce net income, but have no direct effect on cash balances;C. Decrease cash balances, but have no direct effect upon net income;A. Affect neither net income nor cash balances.(10)When treasur
20、y stock is reissued at a price above cost:A. The corporation recognizes a gain on the transaction;B. Total paid-in-capital is increased;C. The re-issuance in treated as an extraordinary item in the corporations income statement;D. Retained earnings was increased.(11)XY corporations net income droppe
21、d from $3000000 in year 1 to $60000 in year 2. What percentage increase in net income must XY achieve in year 3 to offset the 80% decline in net income in year 2?A. 800% B. 80% C. 400%; D. 60%5. Effects of transactions upon ration analysis (10 points)Determine the immediate effect of each of the tra
22、nsactions described below on the ration listed beside each transaction. In the blank space to the left of each statement, you are to indicate the effect by writing the appropriate code letter. The code letters are as follows;D=decrease the ratio, I=increase the ratio, NE=no effect on this ratio.(1)_
23、Current ration is 3 to 1: Paid a large account payable.(2)_Return on common stockholders equity is 15%; Issued 10% bonds and invested the proceeds to earn 12%.(3)_Debt ratio: Declared a cash dividend, to be paid in three months.(4)_Earnings per share: Declared and paid a 10% stock dividend in Common
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