第一部分：英文试题
1. Give a brief explanation for the following terms. （1）Consistency
An accounting principle that calls for the use of the same accounting method from year to year, with full disclosure of the effects of any change in method. Intend to make financial statements comparable. （2）Permanent(or real)account
The retained Earnings account and other balance sheet accounts are called permanent accounts, because their balances continued to exist beyond the current accounting period. （3）Monetary assets
Monetary assets describe those assets easily and directly convertible into known amounts of cash. These assets include cash, short-term investments, receivables, etc.
（4）Depletion of natural resources
Allocating the cost of natural resource to the units removed as the resource is mined, pumped, cut or otherwise consumed. （5）Extraordinary gain
Gains that are unusual in nature and occur infrequently. （6）Financing activities
Transactions such as borrowing, repaying borrowed amounts, raising equity capital, or making distributions to owners. The cash effects of these transactions are reported in the financing activities section of the statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule.
2. Fill the blank with best term or terms.
(1) The items listed on the asset side are the (resources) of the entity as of the (day) of the balance sheet. Liabilities are the (claims) of outside parties. Owners’ equity shows the (interests) of the owners.
(2) An expenditure is a decrease in an asset or an increase (in a liability) associated with the incurrence of a cost. When expenditure is made, the
related cost is either an asset or expense. If the cost (benefits) future periods, it is an increase in an asset. If not, it is an expense – a reduction in current (period).
3. True or false (1) T (2) F (3) T (4) T
4. Multiple choice questions
B A A D D C B * C C B C B *表示第八题选择题，没答案。
5. Translate the following statements from Chinese into English (1) Intangible assets are defined as identifiable non-monetary assets that are used in operating activities and do not physically existed. There must be reasonable evidence showing the existence of future benefits for expenditures to be recognized as intangible assets. Actually, some expenditure is able to provide great benefits in the following periods, but most entities debit them as current expenses as the future benefits and the benefited periods are quite uncertain.
(2) Accrual basis is used in measuring accounting income with revenue realization and matching principles as its core. According to accrual basis accounting, income is the difference between revenues recognized and the matched expenses in one same period. Generally, the revenue is not equal to cash received from customers in the period and the same for the expense. Income is defined in economy as the difference between the ending value of an entity and the beginning, after proper adjustments to transactions between entity and its shareholders. Measuring economic income needs to estimate the changes in unrealized value, while accounting income focuses on transactions occurred.
6. Translate the following statements into Chinese.
(1) 永久性差异会降低应用在税前会计收益上的有效税率。对于一项不允许抵扣的支出，例如罚款，会计上报告的所得税费用会高于可以抵扣的情况。相较之下，暂时性差异也会增加所得税会计的复杂性，这是由匹配原则所致而非因为会对报表使用者产生误导。财务会计准则委员会认为，在每一个会计期间，公司的财务报表应该反映在报表上已经确认，并且同时导致当期所得税费用或应纳税暂时性差异产生的所有相关事项的税收影响。
(2) 企业管理层希望提供一份优良的企业业绩报告，换作别人，大多数也会这么做。但是，就像财务会计准则委员会所指出的，“构建在合理质疑基础之上的谨慎的会计报告（才能）增强可信度，稳健型原则也是产生于长久以来的谨慎报告的做法。”
7. Statement of cash flows
Indirect Method Net income„„„„„„„„„„„„„„„„„„„ $8900000 Add: Depreciation expense„„„„„„„„„„„„ 270000 Amortization premium on bond payable„„„„ 90000 Loss on sales of equipment„„„„„„„„„ 170000 Decrease in prepaid expenses„„„„„„„„ 25000 Increase in accounts payable„„„„„„„„ 70000 Subtotal „„„„„„„„„„„„„„„„„„„„ 9525000 Less: Increase in accounts receivable„„„„„„„ $95000 Increase in inventory„„„„„„„„„„„ 162000
Decrease in accrued expenses payable„„„„ 48000 305000 Net cash provided by operating activities„„„„„„ $9220000
8. Long-term liability (1) Current liability
Income taxes payable„„„„„„„„„„„„„„ $53000 Accrued expenses„„„„„„„„„„„„„„„„ 39070 Mortgage note payable due in one year„„„„„„ 88950 Accrued interest on mortgage note payable„„„„ 2508 Trade accounts payable„„„„„„„„„„„„„ 146120
Unearned revenue„„„„„„„„„„„„„„„„ 37410 Subtotal of current liability„„„„„„„„„„„„„ $367058 Long-term liability
Mortgage note payable„„„„„„„„„„„„„„ 212630 Note payable to Industry Bank„„„„„„„„„„„ 250000 Subtotal of long-term liability„„„„„„„„„„„„ $462630 Total of liability„„„„„„„„„„„„„„„„„„ $829688
(2) Explain how each of the four numbered information affected the presentation of the company’s liabilities.
The first information tells the difference between 301580 and 212630 is due in one year, or by the end of 2009. Therefore, we ought to classify this difference into current liability rather as part of long-term liability.
The second information tells us the note payable due within one year will be renewed for additional 12 months. As this is probably happen and therefore we can expect that the note payable is in essence due in more than one year. So we classify it into long-term liability.
According to the third information, accrued interest on mortgage note payable is paid monthly; this is definitely a current liability.
According to the forth information, it is not possible to make a reasonable estimate of the possible loss, so it should be disclosed in the note rather than being classified as a liability.
第二部分：中文试题 一、解释下列名词或术语 1、盈亏平衡点
企业达到盈亏平衡状态的业务量，即在该业务水平上，企业的销售收入等于总成本。又称保本点。 2、回收期
以投资项目寿命期内各期的营业净现金流量来回收该项目原始投资总额所需要的时间，一般以年为单位。
3、完全成本法
又称吸收成本法，是将生产过程中的全部成本作为产品成本和存货成本处理的成本方法，包括直接材料、直接人工和全部制造费用（变动制造费用和固定制造费用）。 4、毛利率
毛利占销售净额的百分比，毛利等于销售净额减去销售成本。 5、非流动资产
企业资产中变现时间在一年或长于一年的一个营业周期以上的那部分资产。
二、填空题
1、2006年版的《企业会计准则》，增加了一个新的报表，即（所有者权益变动表）。
2、按照现金流量表的基本分类，利息、股利收到的现金属于（投资）活动现金流量。
3、利息保障倍数是指（息税前利润）与（利息费用）的比率，反映（企业偿付借款利息的能力）。
4、审计报告有四种：包括（无保留意见、保留意见、否定意见）和（无法表示意见）。
5、会计主体假设的含义是（每个企业的经济业务必须与所有者及其他组织分开）。
三、问答题
1、说明两种企业预算编制的主要方法及其特点。 答：固定预算：
按某一确定的业务量水平为基础编制的预算，尽管预算实际执行结果业务量与原预算的业务量不同，通常并不随业务量的变动而调整。 特点：
（1）预算仅以某个估计的生产数量或销售数量为编制基础，不考虑实际产销量与预算产销量发生的差异。
（2）当实际产销量已经确定时，固定预算产销量不据以调整，固定预算的目的在于计划阶段帮助企业确定目标。
弹性预算：
按预算期内某一相关范围内可预见的多种业务量水平确定不同的预算额的预算，反应不同业务量水平下的预算收支，适用面广、机动性强，具有弹性。 特点：
（1）按一系列业务量水平编制的，从而扩大了预算的适用范围。
（2）按成本的不同形态分类预算，便于在计划终了时计算实际业务量的预算成本，便于预算执行情况的评价和考核，使实际发生数与预算数具有可比性。
2、考察企业的资本结构质量，应该关注哪些方面？
答：资本结构质量为企业资本结构与企业当前以及未来经营和发展活动相适应的质量。
考察企业的资本结构质量，应当关注一下几个方面： （1）企业 资本成本的高低 与 企业资产报酬率 的对比关系
只有当企业的资产报酬率大于企业的加权平均资本成本时，企业才能在向资金提供者支付报酬后，使净资产得到增加、净资产的规模得到扩大，否则认为企业的资本结构较差。
（2）企业资金来源的期限构成与企业资产结构的适应性
筹集资金的用途决定筹集资金的种类。理论上，周转时间长的永久性流动资产和长期资产应由长期资金支持，如所有者权益和非流动性负债。而流动资产中的波动部分由短期资金来支持。当期限结构与资产结构相适应时，资本结构质量良好。如两者不配比，如长期资金支持波动性流动资产，会影响企业的效益；如短期资金支持周转时间较长的永久性流动资产和长期资产，会造成企业的短期偿债压力。
（3）企业的财务杠杆状况与企业财务风险，企业的财务杠杆状况与企业未来融资要求以及企业未来发展的适应性。
如企业的财务杠杆比例过高，则意味着企业资源对负债的依赖程度高，财务压力较大，财务风险高，未来融资难度也会加大。
（4）企业所有者权益内部的股东持股构成状况与企业未来发展的适应性。 重点关注决定企业未来发展方向的控制性股东和有重大影响的股东的背景状况。
3、区分资产和资本的概念。
答：资产是企业因过去的交易或事项而形成的，由企业拥有或控制的，能以货币计量、预期会给企业带来经济利益的资源。
资产是会计最基本的要素之一，与负债、所有者权益共同的构成的会计等式，成为财务会计的基础。
资本是指所有者投入生产经营，能产生效益的资金。
4、说明企业利润质量恶化的主要表现。 答：（1）企业扩张过快
（2）企业反常压缩酌量性成本。
（3）企业变更会计政策和会计估计。
（4）应收账款规模的不正常增加、应收账款平均收账期的不正常变长。 （5）企业存货周转过于缓慢。
（6）应付账款规模的不正常增加、应付账款平均付账期的不正常延长。 （7）企业无形资产或者开发支出规模的不正常增加。 （8）企业的业绩过度依赖非营业项目。 （9）企业计提的各种准备过低。
（10）企业利润表中的销售费用、管理费用等项目出现不正常的降低。 （11）企业举债过度
（12）注册会计师（会计师事务所）变更、审计报告出现异常。 （13）企业有足够的可供分配的利润，但不进行现金股利分配。
四、综合分析题
1、四张基本财务报表分别是：利润表，资产负债表，所有者权益变动表，现金流量表。利润表是企业一个期间内的经营业绩，反映盈利或者亏损的情况；净
利润经过股利分配后（如果有）的剩余部分就会以留存收益的形式进入到资产负债表的股东权益部分，这是利润表和资产负债表之间的勾稽连接关系；所有者权益变动表是资产负债表所有者权益（或股东权益）部分的具体展开，揭示了上期到当期所有者权益的变动原因；现金流量表则从现金流的角度（现金制）来揭示企业的现金流状况，因为流动性对于企业来说也是非常重要的，现金流量表对于其他三张表起到一个补充作用。
2、资产负债表的结构与利润表的利润结构应该是有所对应的，比如投资资产多，盈利性强，那么对应于利润表的投资收益就会相应高；经营资产对应于营业收入也是同样道理。 过去年份的利润表可以揭示过去资产结构的特点以及效益，在利用资产负债表预测未来的时候起到很大作用。
3、现金流量表揭示企业经营活动、投资活动以及筹资活动创造现金的能力。经营活动的创现能力是最为重要的，如果发现其对总体现金流量的贡献不如投资活动和筹资活动，那么企业过去的资产负债结构也是存在一定问题的。因此现金流量表对于利用资产负债表预测未来也是起到一定作用。 4、
（1）关注资产总规模及其变化。
通过对资产总额年末规模与年初规模间差异的了解，可以体会出企业“盘子”的大小，也可以对企业所拥有或控制的资源规模的变化及其方向（是越来越雄厚而得以持续发展，还是越来越萎缩等）有一个初步认识。
（2）关注资产总规模中揭示的盈利模式信息，以预测未来盈利能力。 要关注企业资产结构是否导致了预期的利润结构，如果利润结构与资产结构出现不一致（资产结构属于经营主导型的企业其利润结构中投资收益占主导的情况或资产结构属于投资主导型的企业，又有可能出现其利润结构中不包括投资收益的营业利润占主导的情况），这可能说明：
*企业盈利能力显著偏低的资产，存在着大量的不良资产占用； *盈利能力奇高的资产区域，可能存在着利润操纵行为。 （3）关注主要不良资产区域
关注企业主要的不良资产区域，对预测企业的发展前景和业绩变动趋势，将提供重要帮助。
（4）关注对流动负债的保证
除了关注流动资产与流动负债的对比关系，还应注意企业流动资产剔除不良部分（其它应收款、呆滞存货等）后的有效部分对流动负债的保障程度；企业存货的周转和增值状况；企业的盈利能力及其产生现金流量的能力；企业尚可动用的融资安排等。
（5）关注企业负债融资发展的潜力（对总负债的保障）
在负债率不高的情况下，企业未来的发展可以通过进一步债务融资来提供资金支持。
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