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对外经济贸易大学2013年翻译硕士专业学位研究生入学考研初试试题考试科目：831会计学综合考前提示：1. 所有答疑均须写在专门的试题答题本上，否则答案无效；2. 凡用英文出题的部分，均须用英文回答，否则答案无效；3. 本试卷共分四大部分，即财务会计、管理会计、财务报表分析与财务管理。第一部分财务会计（本部分共计50分）I.Give a brief explanntion for the following terms(7 points)(1) Stock dividend(2) Contraaccount(3) Unrealized holding gain or loss for investment(4) Debenture bond(5) Cost flow assumption(for inventory)II.Multiple choice questions (please choice the best one for your answer, 10 points)1. An accrued expense is an expense:(1) Incurred and paid;(2) Incurred but not paid;(3) Paid but not incurred(4) Incurred but reasonably estimated.2.In a statement of cash flows, gain on sales of property,plant and equipment generally are classified as:(1) Operating activities;(2) Investing activities;(3) Financing activities;3.AB company net accounts receivable were $250000 at Dec.31,2010 and $300000 at Dec.31,2011.Net cash sales for 2011 were $100000.The accounts receivable turnover for 2011 was 5.0.What amounts were ABs total net sales for 2011?(1)$1475000;(2)$1600000;(3)$1500000;(4)$2750000;(5)Some other amounts.4.BC Company paid out one-half of its 2011 earnings in dividends. BCs net income increased by 20%, and the amount of its dividends increased by 15% in 2012. BCs dividend payout ratio for 2012 was:(1)75.0%(2)52.3%(3)47.9%(4)95.8%(5)Some other rate 5.An analyst gathers the following information about an equipment purchased at the beginning of the year by a company:Purchasde price,$1260000;Estimated useful life, 5year;Estimated salvage,$60000.Using the double-declining-balance depreciation method,the company depreciation expenses in Year 3 will be closed to:(1)$259200;(2)$181440;(3)$453600;III.Accounting terminology(5 points)Write out(Indicate) the accounting term described below.(1)The transaction that decreases the par value per share of stock and proportionally increases the number of shares issued.(2)The date on which the issuer of the bond agrees to pay the face value to the holder.IIII.Translate the following statements form Chinese into English.(9 points)1.从概念上来说，应收票据上的递延付款（应收款）应该贴现、以贴现值作为计价的基础，并以实际利息率计算利息收入。然而会计准则的制定者认为：准确计量利息收入的会计信息所带来的收益所与估计实际利息率及计算贴现值的成本基本相当。因此对期限短于一年的应收票据（或应付票据）都是以票面价值减去估计的违约票据列报于资产负债表上。VIQusetions（10 points, each 2.5）(Answer the following questions in English)1.Please describe the characteristics of the relevant accounting information.2. Please to explain the differences between the periodic inventory method and perpetual inventory method.3. Explain how depreciation affects a companys (1)Income statement,(2)Balance sheet, and (3) statement of cash flows.第二部分：管理会计（本部分共计25分）1. 某制造公司配料部门4月份有关成本资料如下：生产数量（件）在制品（3月31日） 0投产量50 000完工并转入加工部门35 000生产成本（元）直接材料P250 000直接材料Q105 000加工成本176 000直接材料P是加工过程开始时一次投入，Q材料则于加工程度80%时加入，加工成本在加工过程中均匀发生，期末在制品的加工过程中为60%要求：（1）计算配料部门4月份直接材料加工成本的约当完工产量和完工产品的单位成本。（2）计算完工并转入加工部门的完工产品总成本和4月30日在制品成本。第三部分：财务报表分析（本部分共计40分）1.评价企业流动资产营运能力的指标有哪些（列举两个），分别说明为保证这些指标更科学，计算这些指标时应注意哪些问题？2.在财务报表信息中分析存货的质量应关注哪些主要方面？3.分析企业利润的质量应关注哪几个主要方面？企业利润恶化有哪些主要迹象？4.哪些资产属于经营性资产？如何利用利润表中的信息评价经营性资产的效益？如何利用现金流量表中的信息评价经营性质产对企业现金流的贡献？注：2013年贸大国际商学院831会计学综合考研试题官方完整扫描版请点击：2013年对外经济贸易大学831会计学综合考研试题下载5
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