对外经济贸易大学591018930.doc

对外经贸大学831会计学考研辅导班010对外经贸考研辅导绝对的NO.1 考研就要一次性考上 咨询电话：010 手机 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 Give a brief explanation for the following terms (10%) A balance sheet A statement of cash flows An income statement Accounting entity(business entity) Assets Translate the following Chinese statements into English (18%) 企业的每一笔交易，不论如何简单还是怎么复杂，都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一边的等额增加，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。 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经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。 Translate the following statements into Chinese (12%) Change in accounting Principle ---Results from adoption of a generally accepted accounting principle different from a generally accepted accounting principle previously used for reporting purposes. A characteristic of a change in accounting principle is that the change is form one generally accepted that has been used previously to another that is also generally accepted accounting principle. (2)Unusual Nature ---The underling event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into accounting the environment in which the entity operates. 4. Please read the following passage carefully and fill in each of the 12 blanks with a word most appropriate to the content (12%) (1)The record used to keep ( )of the increases and decreases ( )a single balance sheet items is termed a ( )account, or simply account. The entire group of account is kept ( ) in an accounting record called a ( ). (2)The ( ) is a chronological record of business transactions. The information recorded about each transaction includes the ( ) of the transaction, the ( )and the ( )changes in specific ledger accounts, and brief ( )of the transaction. At convenient intervals, the debit and credit amounts recorded in th