2013年会计学真题.pdf

贸大考研第一人气论坛对外经济贸易大学2013年硕士学位研究生入学考试初试试题考试科目：831会计学综合考前提示：1.所有答案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；分四大部分，即财务会计、管理会计、财务报表分分财务会计（本部分共计0分）1.Give a brief explanation 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)(6)Diluted EPS(7)ProductwarrantyI.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,gains on sales of property,plant and equipment generally areclassified as:(1)Operating activities;.(2)Investing activities.1更多免费资料、免费答疑请登陆贸大考研第一人气论坛(3)Financing activities(4)Selling activities.(5)None of the above.3.On December 10,2011,WS Company reacquired 1400 shares of its own$5 par stock at a priceof$60 per share.In 2012,500 of the treasury shares are reissued at a price of$50 per share.Thecorrect one of the following statements is:(1)WS Company recognized a loss of$10 per share on the re-issuance of the 500 treasury stockin2012;(2)WS stockholdersequity was in decreased by$110000 when the treasury stock was acquired;(3)The two treasury stock transactions result in an overall reduction in WSs stockholdersequityof$59000;(4)The treasury purchased was recorded at cost and was shown in WS Companys December 31,2011,balance sheet as an asset.(5)None of the above.4.AB company net accounts receivable were0000 af Dc.312010 and300000 at Dec.31,2011.Net cash sales for 2011 were$100000.The adcpunts receivable turnover for 2011 was 5.0.What amounts were ABs total net sales for 2011(1)51475000:(2)$1600000:(3)$1500000;(4)$2750000日(5)Some other amounts.5.ABC Corporations return on common stockholdersequity is currently 11%,and declared 2%of net income cash dividend during 2012.If ABC issues 10%bonds payable,this action will:(1)Decrease the return on common stockholdersequity in all circumstances;(2Decrease the return on common stockholdersequity if the proceeds from bonds issued areinvested to earn any rate less than 11%;(3)Increase the return on common stockholdersequity in all circumstances;(4)Increase the return on common stockholdersequity if the proceeds from bonds issued areinvested to earn any rate greater than 10%;6.Rand Company had accounts receivable of$200000 and an allowance for doubtful accounts of$8500 just before writing off as worthless an account receivable from Dart Company of$1200.The net realizable values of the accounts receivable before and after the write off were:(1)$191500 before and$190300 after;更多免费资料、免费答疑请登陆贸大考研第一人气论坛(2)$191500 before and$191500 after;(3)$200000 before and$198800 after;(4)$197600 before and$190300 after;(5)None of the above.7.BC Company paid out one-half of its 2011 earnings in dividends.BCs net income increasedby 20%,and the amount of its dividends increased by 15%in 2012.BCs dividend payout ratiofor 2012 was:(1)75.0%.(2)52.3%(3)47.9%(4)95.8%.(5)Some other rate8.Four years ago,H Company acquired 25%equity interest of BC Company.During next threeyears,BC reported earnings of$300000 and paid dividends of$100000.In the qurrent-year,BCCompany reported earnings of$30000 and paid dividends of$100000.If H Company accountsfor its investment using the cost method,H should in the current year report an income from thisinvestment of(1)57500(2)$17500(3)$25000(4)550000(5)none of those amounts9.On September 1,2012,a company borrowed cash and signed a one-year,interest bearing noteon which both principal and interest are payable on September 1,2013.How will the note andthe related interest be classified in the December 31,2012 balance sheet?Note payableAccrued interestCurrent liabilityNoncurrent liabilityNoncurrent liabilityCurrent liability(3)Current liabilityCurrent liability(4)Noncurrent liabilityNo entry10.An analyst gathers the following information about an equipment purchased at the beginningof the year by a company:Purchased price,$1260000;Estimated useful life,5 year;Estimated salvage,$60000.Using the double-declining-balance depreciation method,the company depreciation expenses inYear 3 will be closed to:3更多免费资料、免费答疑请登陆贸大考研第一人气论坛(1)$259200:(2)5181440(3)5453600:(4)5172800:(5)Some other amount.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 increasesthe number of shares issued.(2)The date on which the issuer of the bond agrees to pay the face value to the holder.(3)A correction in the amount of net income reported in the prior accounting periods.(4)The method that records bad debt expense when it determines that a specificaccount is uncollectible.(5)The event that occurs between a companys balance sheet date and the date when it issuesits annual report.IIll.Translate the following statements from Chinese into English.(9 points)1.从概念上来说，应收票据上的递延付款X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准备列报于资产负债表上。2.债权投资给企业提供了适当的运用闲置现金赚取收益的很好机会，虽然债权般不会获得高的投资收益，但投资于债权通常来说比投资于权益证券风险要低；然而风险仍然存在。企业外部的投资者可以根据会计师和管理者提供的信息去判断债权投资是否已经减值。V.Computation and analysis(9 points)1.EPS(4 points)SP Company had net income of$1712500 in 2012.The company has 250000 shares of$5 parvalue common stock outstanding and 25000 shares of 5%,$100 par value,convertible preferredstock outstanding throughout the year.Each share of preferred stock is convertible into twoshares of common stock.更多免费资料、免费答疑请登陆贸大考趼第一人气论坛Requirement:Compute the following for year 2012:(1)Basic earnings per share;(2)The number of shares to be used in computing diluted earnings per share.2.Bonds payable(5 points)The following is a bond amortization schedule on an accountants desk:Year endingBeginningInterestAmortizationInterestEndingbook valueexpensespaymentbook-value5107987.002008$107987.00$8638.9651361.04510000.00106625.962009106625.968530.081469.9210000.00105156.042010105156.048412.481587.5210000.00103568.522011103568.528285.481714.5210000.00101854.002012101854.008146.001854.0010000.00100000.00542013.0057987.00550000.00Requirement:Based the information in the schedule,(1)What is the effective interest rateand what is the par interest rateapplicable to thesebonds?Explain.(2)Prepare the journal entry,from this table,which applies to December 31,2010.VI.Questions(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 perpetualinventory method.3.Explain how depreciation affects a companys:(1)Income statement,(2)Balance sheet,and(3)statement of cash flows.4.Explain the factors that affect the differences between net income and the net cash inflowsfrom operating activities.更多免费资料、免费答疑请登陆