2021年对外经济贸易大学831会计学综合官方考研真题.pdf

对外经济贸易大学 2021年硕士研究生入学考试初试试题 考试科目：831会计学综合 考题提示： 1，本试题所有答案，应按试题顺序写在答题纸上，不必抄题，务必写清题号。写 在试卷上不得分； 2，凡用英文出题的部分， 均须用英文回答， 否则答题无效； 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。 第部分：财务会计（本部分共计50分） I. Give a brief explanation for the following terms (l poiot*5=5 points) I. Amortiza.tion 2. Double-declining-balance method 3. Free cash flow 4. Discontinued operation 5. Quick ratio 。« 11. Aoswcr the followi八g questio ,.4= 10 points) 1. Explain the purposes of cloi.,, 2. W hat errors oc in a“ 、 cu t inn's next year financial statement ifpcriodicinvcn 褚哆 gi唔症 芯沉 t tor 霓步d is平§atedbut purchases arecorrect? 3. What measures co1:1Jd"a"fifiJJ£ 1.f@ seto improve retum on equity? 4令 What is capital lease a对痪况。uld the lcsscc rccord a capital lease? Ill. Multiple choice (please choose the best one for each of the following questions) (1.5 points• 10= 15 points) I. When aging of accounts receivable is used, each age group is multiplied by its own estimated unco!Jectible 严rcentage to determine each age group's estimated uncoUcctiblc amount. The sum of the amounts thus determined ( * ). A. is the 如ddebt expense for the year 8. is the correct balance for the allo\.v-dnce for doubtful accounts at year-1:n<l C. is the amount added to the existing credit balance in the allowance account D. is the amount that should be written off as uncollectible for the yeur E. None of the above 2. Which statement is not true? ( • ) A. To be a liability, the transaction or event obligaling the entity must