2006年中英文试题带答案.pdfVIP

对外经济贸易大学 2006 年硕士学位研究生入学考试初试试题 考试科目：431 会计学综合 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) 1. True and false (6 points) For each of the following statements, write the T or the F to indicate whether the statement is True or False. (I) Statement of Financial Position is another name for the Balance Sheet. (2) All expenditure that will benefit several accounting periods may be reported as expense of the current period if the amount is immaterial. (3) The gross profit rate is equal to net sales expressed as a percentage of average assets. (4) The return on equity should be higher than the return on assets. (5) A company that constantly needs up-to-date information about the quantities of specific products on hand is most likely to use a periodic inventory system. (6) Short-term investment in marketable securities may be reported in the balance sheet at values higher than original cost. 2. Give a brief explanation for the following terms (9 points) (1) Solvency (2) Window dressing (3) Net sales (4) Maturity date ( a note payable) (5) Fair value (6) Intangible assets 3. Translate the following statements into Chinese. (8 points) (1) The critical perspective view maintains that mainstream accounting research equates normative and positive theory. That is, what is and what ought to be are the same. They also maintain that mainstream accounting research theories are put forth attempts to discover an objective reality and there is expressed or implied belief that the observed phenomena are not impacted by the research methodology. (2) The word fairly should be contrasted with the word accurately. The auditors do not say that the reported net income is the only, or even the most accurate number that could have been reported. Rather, they say that of the many alternative principles that could have been