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江西财大历年真题（Jiangxi University over the years）.doc

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江西财大历年真题（Jiangxi University over the years）

江西财大历年真题（Jiangxi University over the years） Jiangxi University of Finance and Economics In 2004, I studied the masters degree entrance examination questions (A volume) Major: Accounting Examination subjects: accounting, financial accounting, financial management, auditing Important: the examinee shall write all the answers on the answer sheet, and no marks on the examination paper shall be used as the basis for the examination Accounting section (30 points) First, the noun interpretation (3 points per subject, 12 points) 1, double entry accounting documents 2, parallel registration 3, perpetual inventory system 4, static statements Two, discussion questions (9 points per subject, 18 points) 1, try to describe the content of the accounting object 2. What are the debit and credit accounting methods and the trial balance? What are some of the calculation methods? Financial accounting section (40 points) First, the noun interpretation (3 points per subject, 9 points) 1. cost method 2. inventory 3. intangible assets Two, discussion questions (21 points) What is the nature and function of the 1. income statement? (10 points) 2., why should liabilities be divided into current liabilities and long-term liabilities? (11 points) Three, business problems (10 points) 1. set up a company for 98 years in November, the relevant inventory data as follows: Cost per unit (yuan) At the beginning of the month at 10005 Purchase 90005.4 in November 2nd November 5th sales (unit price 6.5) 3500 Purchase 40005.5 in November 14th November 16th sales (unit price 6.3) 8000 Purchase 20006.04 in November 29th Requirements: using backward periodic inventory system first out FIFO method, the calculation of the month sales and the cost of the ending inventory cost. Financial management section (40 points) First, the noun interpretation (3 points per subject, 9 points) 1., risk reward 2., cash flow 3. mixed financing Two, Jane answer (8 points per game, a total of 16 points) 1., briefly describe the