文档介绍：（国际贸易）对外经济贸易
大学
对外经济贸易大学
2002 年攻读硕士学位研究生入学考试
《会计学专业》试题
1. Giveabriefexplanationforthefollowingterms(10%)
(1) Abalancesheet
(2) Astatementofcashflows
(3) Anincomestatement
(4) Accountingentity(businessentity)
(5) Assets
2. TranslatethefollowingChinesestatementsintoEnglish(18%
)
(1) 企业的每壹笔交易，不论如何简单仍是怎么复杂，均能表现
为对会计方程式的影响。总资产数额的任何增加必然伴随着
方程式另壹边的等额增加，即伴随着负债的增加或者是业主
权益的增加：总资产的任何减少必然伴随着负债或者业主权
益的相应减少。
(2) 股东权益的报酬率可能高于或（可能）低于总资产报酬率，
这依赖于公司资产的融资方式及其非运营性收入和费用的
数额。遭受净损失的公司提供给其股东的是负的股东权益报
酬率。
3. TranslatethefollowingstatementsintoChinese(12%)
(1) ChangeinaccountingPrinciple---Resultsfromadoptiono
fagenerallyacceptedaccountingprincipledifferentfromagen
erallyacceptedaccountingprinciplepreviouslyusedforrepor
pleisthatthechangeisformonegenerallyacceptedthathasbeen
usedpreviouslytoanotherthatisalsogenerallyacceptedaccou
ntingprinciple.
(2)UnusualNature---Theunderlingeventortransactionshould
possessahighdegreeofabnormalityandbeofatypeclearlyunrel
atedto,oronlyincidentallyrelatedto,theordinaryandtypica
lactivitiesoftheentity,takingintoaccountingtheenvironme
ntinwhichtheentityoperates.
the12blankswithawordmostappropriatetothecontent(12%)
(1)Therecordusedtokeep()oftheincreasesanddecreases()asi
nglebalancesheetitemsistermeda()account,
heentiregroupofaccountiskept()inanaccountingrecordcalle
da().
(2)The()
einformationrecordedabouteachtransactionincludesthe()of
thetransaction,the()andthe()changesinspecificledgeracco
unts,andbrief(),t
hedebitandcreditamountsrecordedinthe()are()totheaccount
intheledger.
(choosethebestforyouranswer)10
%
(1)TheCPAfirmauditingXYC