对外经济贸易大学会计综合2004,2004答案.docVIP

对外经济贸易大学 2004年攻读硕士学位研究生入学考试 会计综合试题 提示：本张试卷分为两部分：英文试题和中文试题。满分150分。 第一部分：英文试题（共70分） Mark　　　　　. I. Multiple choice questions (please circle the best one for your answer) (13 points) 1. The statement of cash flows is designed to assist users in assessing each of the following except: A. The ability of a company to remain solvent; B. The major sources of cash receipts during the period; C. The company’s profitability; D. The reasons why net cash flows from operating activities differ from net income 2. An debit entry of the Allowance for doubtful Accounts represents: A. Money set aside to take car