对外经济贸易大学 会计学 2010年考研真题解析.doc

2010年真题答案 第一部分:英文试题 1. Give a brief explanation for the following terms. (1) Treasure stock——Shares of a corporation’s stock that have been issued and then required, but not canceled. (2) Comprehensive income——Net income plus or minus certain changes in financial position that are recorded as direct adjustments to stockholders’ equity rather than as elements in the determination of net income. (3) Interim reports——Reports prepared for periods of less than one year(includes monthly and quarterly statements). (4) Discount on bonds payable——When bonds are issued at a discount, the borrower gets less than the par value of bonds payable. The difference between the amount actually received by the borrower and the par value is debited to an account entitled Discount on bonds payable. (5) Carrying value——For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. (6) Monetary item——Asset or liability whose amounts are fixed or determinable in dollars without reference to future prices of specific goods or services. Their economic significance depends heavily upon the general purchasing power of money. The two types of monetary items are monetary assets and monetary liabilities. 2. Translate the following statements into Chinese. (1) 一些学者认为那些用来支持有效市场假说的研究都是含糊不清的。他们坚持 认为有效市场假说作为一种发现市场价格的影响因素的搜索工具是无用的，但是 这并不能说明这种影响因素是不存在的。诚然，大多数的非研究性人员对市场有 效假说持有疑问。这方面的证据包括管理层对新发布的会计准则将对报告盈利产 生的影响反响甚大，虽然改动后的会计准则对公司现金流的影响甚微。 (2) 一旦某个企业决定采纳某种会计准则，它必须在今后遇到的所有具有相同特 征的事项中采用此会计准则，除非有足够好的理由去改变。从理论上来说，这一 原则很容易，但是有个很现实的问题是怎样的理由才算足够好。 3. Multiple choice questions (1) B (2) C (3) C (4) A (5) C (6) B (7) B (8) C (9) D (10) D (11) C (12) B (13) D 4. Accounting terminology (1) Preferred stock (2) Prior-period adjustment (3) Convertible bond (4) Adjusting entries (5) Stock split 5. Translate the following statements from Chinese into English. (1) Many entities adopt some complicated financi