2007年对外经济贸易大学会计学试卷及答案
对外经济贸易大学
2007年硕士研究生入学考试初试试题
考试科目：831会计综合
第一部分：英文试题（共70分）
1．Givea brief explanation for the following terms（9points）（1）Usefullife；
（2）Revenueexpenditure；
（3）Interest·bearingliability；
（4）Conservatismprinciple；
（5）Workingcapital；
（6）Directwrite-off method．
2．Trueand false（7points）
Foreach of the following statements，writethe T or the F to indicate whether the statement is True or False．
（1）Theonly business events thin are entered in accounting records are thosethat can be expressed in monetary terms．
（2）Theledger is sometimes called the book of original entry because it isthe accounting record where transactions are，firstrecorded．
（3）Whenthe direct write-off method is used to recognize
un-collectibleaccounts expense，anAllowance for Doubtful Accounts is not
required．
（4）Assetswear out more quickly when they are depreciated by all acceleratedmethod．
（5）Ifcapital stock is issued by a corporation at a price higher than par
value,the excess amount represents income in the period in which the sharesof stocks are issued．
（6）Whena corporation presents both‘basic’and‘diluted’earningsper share，thebasic earnings per share will be the smaller of the two figures．
（7）Issuingbonds at a discount increases the actual cost of borrowing above thecontact rate of interest printed on the bonds．
3．Translatethe following statements into Chinese。（8points）（1）The-sum-of-the—year’s-digitsand
fixed-percentage-of-declining-baseare the most frequently encountered methods of accelerateddepreciation．Thesemethods result in larger charges to expense in the earlier years ofassets use，althoughlittle evidence
supportsthe notion that assets actually decline in service potential in themanner suggested by these methods．Advocatescontend that accelerated depreciation is preferred to straight-linebecause as the assets ages，the
smallerdepreciation charges are associated with higher maintenance
charges．Theresulting combined expense pattern provides a better matching againstthe associated revenue stream．
（2）Thereporting of business income assumes that all items of revenue
and expenses | are capable of being measured．One requirement of |
measurementis that the object or event is capable of being ordered or ranked inrespect to some property．Measurementis the assigning of numbers to objects or events according torules．Itis also a process of comparison in
orderto obtain more precise information to distinguish one alternativefrom another in a decision situation．
4．Multipleeh6iee questions（pleasechoose the best one for each of
thefollowing questions
（15points）
（1）Whichof the following relationships do you consider of least
significantto a stockholder?
A．Netincome is greater than the amount of working capital；
B．Thereturn on assets consistently is higher than the industryaverage； C．Thereturn on equity has increased in each of the past 3 years； D．Thereturn on assets is greater than the rate of interest being paid tocreditors；
E．Noneof the above．
（2）ifa company’scurrent ratio declined in a year during which its quick ratioimproved，whichof the following is the most likely explanation?
A．Anincrease in inventory；
B．Adecrease in inventory；
C．Receivablesare being collected more rapidly than in the past；
D．Receivablesare being collected more slowly than in the past；E．Noneof the above．
（3）Theprimary purpose of inventory flow assumption is to：A．Minimizethe income taxes；
B．Maximizethe reported amount of net income；
C．Parallelthe physical flow of units of merchandise；
D．Offsetagainst revenue an appropriate cost of goods．
（4）Anitem of inventory purchased in 2005 for$30 has been incorrectlywritten down to current replacement cost of $20．Theitem is currently selling in 2006 for $50，itsnormal selling price．Whichof the
followingstatements is correct?
A．Incomefor 2005 is overstated；
B．Thecost of sales for 2006 will be overstated；C．Incomefor 2006 is overstated；
D．Theclosing inventory of 2005 is overstated；E．Noneof the above．
（5）Aninvestment in trading securities is valued on the balance sheet atthe：
A．Costto acquired the asset；
B．Lowerof cost or market price；
C．Fairvalue；
D．Accumulatedincome less accumulated dividends since acquisition．
（6）Assumingthat a company has only one class of capital stock，a
transferfrom retained earnings to contributed capital equal to the marketvalue of the share issued is ordinarily a characteristic of：
A．astock dividend；
B．astock option；
C．astock split；
D．acommon stock equivalent．
（7）whichof the following transactions would result in an increase in thecurrent ratio if the ratio is presently 2：1？
A．Repaida 90-day loan；
B．Purchasedmerchandise on account；
C．liquidateda long-term liability；
D．Receivedpayment of an accounts receivable；E．Noneof the above．
（8）inwhich of the following situations would the largest amount berecorded as an expense of the current period?（Assumeaccrual basis accounting）
A．$2000is paid for equipment with a useful life of five years； B．$800is paid for a two-year fire insurance policy；
C．$10000cash dividends ale paid to stockholders；
D．$500is paid to an attorney for legal services rendered during the currentperiod，
（9）Inperpetual inventory system，purchasesof merchandise on account are recorded by debiting：
A．Costof good sold；
B．Accountspayable；
C．Inventory；
D．Purchases．
（10）Beforemonth-end adjustments ale made，theJanuary 3 1 trial
balanceof ABC Companycontains revenue of$27000 and expenses of $18340、Adjustmentsare necessary for the following items：
----Depreciationfor January, $1440；
----Portionof prepaid rent applicable to January, $3200；
----Feesfor service earned in January"，notyet billed to customer, $1900；
----portionof fees collected in advance earned in January, $2000．
Netincome in ABC’sIncome Statement of January is：A．$10340；
B．$17100；
C．$7700；
D．Someother amount．
（11）Aliability for deferred income taxes represents：
A．Incometaxes already paid on earnings which have not yet been
reportedin the Company’sincome statement；
B．Incometaxes on earnings already reported in the income statement，
butwhich will be taxed in future periods；
C．Incometax obligations being disputed with the tax agency；D．Incometaxes levied in prior years which ale now past due；E．Noneof the above．
（12）ABCsold a depreciable asset for cash of $25000．The
accumulateddepreciation of $60000．andloss of $5000 was recognized on
thesale Under these circumstances the original cost of the asset musthave been：
A．$55000； B．$65000；of these
C．$80000；D．$90000； E．None
（13）The term‘paid-in capital’means：
A．All assets other than retained earnings；
B．Legal capital minus retained earnings；
C．Total stockholders’ equity minus retained earnings；D．Total assets minus total liabilities．
（14）Declaration and distribution of a stock dividend Cause each of the
following effects except：
A．A decrease in retained earnings；
B．An increase in the number of shares of stock outstanding； C．A decrease in total assets of the issuing corporation； D．An increase in legal capital of the issuing corporation． E．None of the above．
（15）Thebasic difference between‘losscontingencies’and‘realliabilities’is：
A．liabilitiesalways are recorded in the accounting records；whereasloss contingencies never are；
B．Theextent of uncertainty involved；
C．Liabilitiescan be large in amount，butloss contingencies are immaterial；
D．Liabilitiesstem from past transactions，whereasloss contingencies stem from future events；
E．Noneof the above．
5．Translatethe following statements from Chinese into English．（14points）
（1）投资音净收益的概念与主体理沦是相一致的，投资者净收益概念基于其会计方程式的资产等于权益的观点。根据实体理论，债权人与股
东都是企业的投资者，收益就是收入减去除利息以外的费用。（7分） （2）会计估计的变更采用未来适用法，即对以前的财务报表不作调整，估计的变更只影响变更当期；如果会计估计的变更涉及到多个会计期
间，则会计估计变更会影响到变更当期和未来期间。会计估计变更对营业
收益、非常项目以及相关每股收益的影响都应在变更发生的当年加以披露。
（7分）
6．Statementof cash flows（13points）
Ananalysis of the 2006 financial statements of ABC Company reveals the
followinginformation：
（1）Accountpayable to suppliers of merchandise decreased by $40000 during2006；
（2）Amachine which had cost of $800000 and accumulated
depreciationof $620000, was sold in 2006 for $300000 cash;
（3）Dividendsof$120000 were declared in November 2006，tobe
paidin January
（4）Dividendsof$105000，declaredin November 2005，werepaid in January 2006；
（5）Inventorylevels increased by$76000 during 2006；
（6）Depreciationexpenses for 2006 amounted to$39000；
（7）Netincome for 2006 was $630000；
（8）Investmentincome of $65000 from all equity investment was recognized（using equitymethod）for2006，andcash dividend of
$10000 was received from the equity Required：
investmentin 2006．
Using only the above information，prepare the section of Cash flows
from operating activities on the Statement of Cash Flows of 2006 for ABC Company（Use indirect method，list each component of cash flows from operating activities）．
7．Long-term liabilities（4 points）
Several years ago，OPX Company issued $10 million of 20-year，11％
bondspayable at small premium．Sincethe bond issued，OPX’sfinancial
strengthand credit rating have actually
improved，buttoday the bonds ale trading among investors at a price ofRequired：
（1）Explainthe most probable reason why the market price of these bonds haddeclined，eventhough OPX’scredit rating has improved． （2）Howwill the drop in the market value of these bonds be reported（ifat a11）inOPX’sincome statement and balance sheet? Explain．
第二部分：中文试题（共80分）
一、解释下列名词或术语（每小题2分，共10分）
1．权责发生制（应计制）
2．权益法
3．企业会计准则
4．净现值
5．资本成本
二、填空题（每空1分，共10分）
1．在财务会计以成本法进行业务处理条件下，在企业确认投资收益时，应该借心：_______________、货记：_______________。
2．在财务管理中，企业的资本结构是指_______________。
3．财务管理主要包括三方面的内容，包括_______________、_______________和_______________。
4．在财务管理和管理会计中，均会涉及长期投资决策问题。评价长
期投资决策时的未来“效益”不再是利润，而是_______________。 5．资产负债率是指_______________。
6．在财务会计的利润表中，毛利是指_______________。而在管理会计中，则强调边际贡献（或贡献边际）。贡献边际是指_______________。
三、问答题（每题8分，共32分）
1．请说明客观性原则和历史成本原则的基本含义，并着重分析历史成本原则条件下的财务会计信息对信息使用者可能产生的影响。
2．全面预算的编制方法有哪些?如何看待全面预算管理对企业管理的重要作用？
3．请说明标准成本制的主要内容。如何认识有利差异和不利差异中所包含的管理信息?
4．常用的财务比率有哪些（说出本试卷已经出现的比率以外的其他4个比率即可）?运用比率分析时应注意哪些问题?
四、综合分析题（28分）
某股评人士说：应特别关注上市公司利润的质量，尤其是当上市公司
的每股收益和每股经营活动的现金净流量基本相等时，企业利润质量是好
的？
1．怎样认识现金流量的质量?质量良好的现金流量有哪些特征?（7分） 2．自己设计二至三个连续的业务，使该几项业务影响利润表、资产负债表和现金流量表。分析指出每项业务对三张报表具体项目的影响情况
（提示：例如，从银行贷款2000万元的业务，贷款期限为3个月。此项业务
对报表项目的影响：资产负债表的“货币资金”和“短期借款”项目
分别增加2000万元，现金流量表中“取得贷款收到的现金”增加2000万元。本业务对利润表无影响）（6分）
3．分析经营活动现金净流量对哪些决策有重要意义?（6分）
4．评价本题开始时某股评人士关于现金流量的认识。（4分） 5．分析导致企业营业利润较高，但其经营活动产生的现金流量净额 （5分）较低的可能原因。
参考答案
对外经济贸易大学
2007年硕士研究生入学考试初试试题
考试科目：831会计综合
第一部分：英文试题（共70分）
1．Givea brief explanation for the following terms（9points）（1）Usefullife: The number of years that depreciable business
equipmentor property is expected to be in use.
（2）Revenueexpenditure: Outlay benefiting only the current year. It is
treatedas an expense to be matched against revenue. An example is a tune -
upof a car that has a period of benefit of one year or less. Repairsexpense is
charged.
（3）Interestbearing liability：Financialobligations on which interests
arepaid.
（4）Conservatismprinciple：Accountingguideline that understates
assetsand revenues and overstates liabilities and expenses. Expenses shouldbe recognized earlier than later while revenue should be recognizedlater than sooner. Thus, net income will result in a lower figure.
（5）Workingcapital: The amount of current assets that exceed currentliabilities.
（6）Directwrite-off method: Way of charging bad debt expense when an accountreceivable is actually deemed uncollectible. Thus, at the date it iscertain that the customer will not be able to pay (in the mostextreme instance, bankruptcy), the entry is to debit bad debt expenseand credit accounts receivable. The advantage of this method is thatit is based on fact rather than estimates. However, it is notaccepted for financial reporting purposes because it fails to matchbad debt expense against sales in the year of sale and does not showthe realizable value of accounts receivable.
2．Trueand false（7points）
Foreach of the following statements，writethe T or the F to indicate whether the statement is True or False．
（1）Theonly business events thin are entered in accounting records are thosethat can be expressed in monetary terms．
Answer:T
（2）Theledger is sometimes called the book of original entry because it isthe accounting record where transactions are，firstrecorded．
Answer:F
（3）Whenthe direct write-off method is used to recognize un-collectibleaccounts expense，anAllowance for Doubtful Accounts is not required．
Answer:T
（4）Assetswear out more quickly when they are depreciated by all acceleratedmethod．Answer:F
（5）Ifcapital stock is issued by a corporation at a price higher than par
value,the excess amount represents income in the period in which the sharesof stocks are issued．
Answer:F
（6）Whena corporation presents both‘basic’and‘diluted’earningsper share，thebasic earnings per share will be the smaller of the two figures．
Answer:F
（7）Issuingbonds at a discount increases the actual cost of borrowing above thecontact rate of interest printed on the bonds．
Answer:T
3．Translatethe following statements into Chinese。（8points）（1）The-sum-of-the—year’s-digitsand
fixed-percentage-of-declining-baseare the most frequently encountered methods of accelerateddepreciation．Thesemethods result in larger charges to expense in the earlier years ofassets use，althoughlittle evidence
supportsthe notion that assets actually decline in service potential in themanner suggested by these methods．Advocatescontend that accelerated
depreciationis preferred to straight-line because as the assets ages，thesmaller depreciation charges are associated with higher maintenance
charges．Theresulting combined expense pattern provides a better matching againstthe associated revenue stream．
Answer：年数总和法和定率递减法是使用最为频繁的两种加速折旧方法。这两种方法在资产使用的早期计提较多的折旧费用，尽管并没有太多证据表明资产是以这样的方式消耗的。提倡者主张加速折旧法比直线法更好，因为随着资产的老化，较少的折旧费用将伴随着较多的维修费用。这两种费用的结合将会与收入流更好地匹配。
（2）Thereporting of business income assumes that all items of revenue andexpenses are capable of being measured．Onerequirement of measurement is that the object or event is capable ofbeing ordered or ranked in respect to some property．Measurementis the assigning of numbers to objects or events according torules．Itis also a process of comparison in order to obtain more preciseinformation to distinguish one alternative from another in a decisionsituation．
Answer：报告营业利润时要假设收入和费用的所有项目都能够可靠地计量。计量的要求之一就是对象或事项能够按照某种特性进行排序。计量就是按照规定给对象或事项赋值的过程。同时，它还是一个比较的过程，为了获得更精确的信息以便在做决策时选择更好的方案。
4．Multipleeh6iee questions（pleasechoose the best one for each of the following questions（15points）
（1）Whichof the following relationships do you consider of least
significantto a stockholder?
A．Netincome is greater than the amount of working capital；
B．Thereturn on assets consistently is higher than the industryaverage； C．Thereturn on equity has increased in each of the past 3 years； D．Thereturn on assets is greater than the rate of interest being paid tocreditors；
E．Noneof the above．
Answer:A
（2）ifa company’scurrent ratio declined in a year during which its quick ratioimproved，whichof the following is the most likely explanation?
A．Anincrease in inventory；
B．Adecrease in inventory；
C．Receivablesare being collected more rapidly than in the past；D．Receivablesare being collected more slowly than in the past；E．Noneof the above．
Answer:E
（3）Theprimary purpose of inventory flow assumption is to：A．Minimizethe income taxes；
B．Maximizethe reported amount of net income；
C．Parallelthe physical flow of units of merchandise；
D．Offsetagainst revenue an appropriate cost of goods．
Answer:D
（4）Anitem of inventory purchased in 2005 for$30 has been incorrectlywritten down to current replacement cost of $20．Theitem is currently selling in 2006 for $50，itsnormal selling price．Whichof the
followingstatements is correct?
A．Incomefor 2005 is overstated；
B．Thecost of sales for 2006 will be overstated；C．Incomefor 2006 is overstated；
D．Theclosing inventory of 2005 is overstated；E．Noneof the above．
Answer:C
（5）Aninvestment in trading securities is valued on the balance sheet atthe：
A．Costto acquired the asset；
B．Lowerof cost or market price；
C．Fairvalue；
D．Accumulatedincome less accumulated dividends since acquisition．
Answer:C
（6）Assumingthat a company has only one class of capital stock，a
transferfrom retained earnings to contributed capital equal to the marketvalue of the share issued is ordinarily a characteristic of：
A．astock dividend；
B．astock option；
C．astock split；
D．acommon stock equivalent．
Answer:A
（7）whichof the following transactions would result in an increase in thecurrent ratio if the ratio is presently 2：1？
A．Repaida 90-day loan；
B．Purchasedmerchandise on account；
C．liquidateda long-term liability；
D．Receivedpayment of an accounts receivable；E．Noneof the above．
Answer:A
（8）inwhich of the following situations would the largest amount berecorded as an expense of the current period?（Assumeaccrual basis accounting）
A．$2000is paid for equipment with a useful life of five years； B．$800is paid for a two-year fire insurance policy；
C．$10000cash dividends ale paid to stockholders；
D．$500is paid to an attorney for legal services rendered during the currentperiod，
Answer:D
（9）Inperpetual inventory system，purchasesof merchandise on
accountare recorded by debiting：
A．Costof good sold；
B．Accountspayable；
C．Inventory；
D．Purchases．
Answer:D
（10）Beforemonth-end adjustments ale made，theJanuary 31 trial
balanceof ABC Companycontains revenue of$27000 and expenses of $18340、Adjustmentsare necessary for the following items：
----Depreciationfor January, $1440；
----Portionof prepaid rent applicable to January, $3200；
----Feesfor service earned in January"，notyet billed to customer, $1900；
----portionof fees collected in advance earned in January, $2000．Netincome in ABC’sIncome Statement of January is：
A．$10340；
B．$17100；
C．$7700；
D．Someother amount．
Answer:D
（11）Aliability for deferred income taxes represents：
A．Incometaxes already paid on earnings which have not yet been reported inthe Company’sincome statement；
B．Incometaxes on earnings already reported in the income statement，butwhich will be taxed in future periods；
C．Incometax obligations being disputed with the tax agency；
D．Incometaxes levied in prior years which ale now past due；
E．Noneof the above．
Answer:B
（12）ABCsold a depreciable asset for cash of $25000．The
accumulateddepreciation of $60000．andloss of $5000 was recognized on
thesale Under these circumstances the original cost of the asset musthave been：
A．$55000； B．$65000；of these
Answer: D
C．$80000；D．$90000； E．None
（13）The term‘paid-in capital’means：
A．All assets other than retained earnings；
B．Legal capital minus retained earnings；
C．Total stockholders’ equity minus retained earnings；D．Total assets minus total liabilities．
Answer: C
（14）Declaration and distribution of a stock dividend Cause each of the
following effects except：
A．A decrease in retained earnings；
B．Anincrease in the number of shares of stock outstanding；C．Adecrease in total assets of the issuing corporation；D．Anincrease in legal capital of the issuing corporation．E．Noneof the above．
Answer:C
（15）Thebasic difference between‘losscontingencies’and‘realliabilities’is：
A．liabilitiesalways are recorded in the accounting records；whereasloss contingencies never are；
B．Theextent of uncertainty involved；
C．Liabilitiescan be large in amount，butloss contingencies are immaterial；
D．Liabilitiesstem from past transactions，whereasloss contingencies stem from future events；
E．Noneof the above．
Answer:B
5．Translatethe following statements from Chinese into English．（14points）
（1）投资者净收益的概念与实体理论是相一致的，投资者净收益概念基于其会计方程式的资产等于权益的观点。根据实体理论，债权人与股
东都是企业的投资者，收益就是收入减去除利息以外的费用。（7分）
Answer:The notion of Net Income of Investors is accordant with the
EntityTheories. The notion of Net Income of Investors is based on the
accountingequation that assets equal rights. According to the Entity Theories,creditors and stockholders are both investors of the enterprise.Income is equal to revenue minus expenses except interest expense.
（2）会计估计的变更采用未来适用法，即对以前的财务报表不作调整，估计的变更只影响变更当期；如果会计估计的变更涉及到多个会计期间，则会计估计变更会影响到变更当期和未来期间。会计估计变更对营业收益、非常项目以及相关每股收益的影响都应在变更发生的当年加以披露。
（7分）
Answer:Future Application Method is adopted to deal with the changes inaccounting estimate. It means that no adjustments will be made to thefinancial reports and the changes in accounting estimate onlyinfluence the present period. If the changes refer to more than oneperiod, they will influence the current period and future ones. Theimpacts that changes in accounting estimate have on business income,unusual items and
correspondingearning-per-share should be disclosed in current year.
6．Statementof cash flows（13points）
Ananalysis of the 2006 financial statements of ABC Company reveals the followinginformation：
（1）Accountpayable to suppliers of merchandise decreased by $40000 during2006；
（2）Amachine which had cost of $800000 and accumulated
depreciationof $620000, was sold in 2006 for $300000 cash;
（3）Dividendsof$120000 were declared in November 2006，tobe
paidin January
（4）Dividendsof$105000，declaredin November 2005，werepaid in January 2006；
（5）Inventorylevels increased by$76000 during 2006；
（6）Depreciationexpenses for 2006 amounted to$39000；
（7）Netincome for 2006 was $630000；
（8）Investmentincome of $65000 from all equity investment was recognized（using equitymethod）for2006，andcash dividend of
$10000 was received from the equity Required：
investmentin 2006．
Using only the above information，prepare the section of Cash flows from operating activities on the Statement of Cash Flows of 2006 for ABC Company（Use indirect method，list each component of cash flows from operating activities）．
Answer:
The net cash flows from operating activities of year 2006 can be reached as follows:
Net income of year 630000
Plus: Loss from investment -65000
Loss from sale of machine -120000
【300000-(800000-620000)】39000
Accumulateddepreciation
Increase of accounts payable | -40000 | 368000 |
Decrease of inventory | -76000 | |
To: |
7．Long-term liabilities（4 points）
Several years ago，OPX Company issued $10 million of 20-year，11％bonds payable at small premium．Since the bond issued，OPX’s financial strength and credit rating have actually improved，but today the bonds ale trading among investors at a price of Required：
（1）Explain the most probable reason why the market price of these bonds had declined，even though OPX’s credit rating has improved．
（2）How will the drop in the market value of these bonds be reported（if at a11）in OPX’s income statement and balance sheet? Explain．
Answer: （1）The market price of fixed rate bonds are opposite to the value of money (RMB). With the appreciation of RMB，the market price of
these bonds had declined.
（2）
第二部分：中文试题（共80 分）
一、解释下列名词或术语（每小题2 分，共10 分）
1．权责发生制（应计制）
答：权责发生制是指收入和费用的确认以其是否发生而不以款项是否
收付为标准的一种制度。它要求凡是当期已经实现的收入和已经发生的费用，无论款项是否收付，都应当作为当期的收入和费用计入利润表；凡是不属于当期的收入和费用，即使款项已经在当期收付，也不应当作为当期的收入和费用。权责发生制是会计确认、计量和报告的基础。它与收付实现制相对应。
2．权益法
答：权益法是核算长期股权投资的一种方法，是指投资以初始成本计量后，在投资持有期间根据投资企业享有被投资单位所有者权益的份额的变动对投资的账面价值进行调整。投资企业对被投资单位具有共同控制或重大影响时应采用权益法核算长期股权投资。
3．企业会计准则
答：企业会计准则是权威机构就各项经济业务的会计处理方法和会计核算程序作出的规定，为各单位的会计核算行为提供规范。我国2006年2月15日财政部发布的企业会计准则包括基本会计准则和具体会计准则。
4．净现值
答：净现值是指一种长期投资方案的未来报酬按资金成本折算的总现值减去原投资额现值后的差额。它是评价投资方案优劣的一项重要指标。
5．资本成本
答：资本成本亦称“资金成本”，是指企业为筹集和使用资本所付出的代价。资本成本包括资本筹集费和资本使用费两部分。资本筹集费是指企业在筹集资本过程中发生的各种费用；资本使用费是指因使用资本而向资本所有者支付的报酬，如支付给股东的股利，支付给债权人的利息等。
二、填空题（每空1分，共10分）
1．在财务会计以成本法进行业务处理条件下，在企业确认投资收益时，应该借记：应收股利/银行存款、货记：投资收益。
2．在财务管理中，企业的资本结构是指，本与权益资本的比例关系。
3．财务管理主要包括三方面的内容，包括
4．在财务管理和管理会计中，均会涉及长期投资决策问题。评价长期投资决策时的未来“效益”不再是利润，而是净现值。
5．资产负债率是指。
6．在财务会计的利润表中，毛利是指。而在管理会计中，则强调边际贡献（或贡献边际）。贡献边际是指产品销售收入超过其变动成本的金
额。
三、问答题（每题8分，共32分）
1．请说明客观性原则和历史成本原则的基本含义，并着重分析历史成本原则条件下的财务会计信息对信息使用者可能产生的影响。
答：（1）客观性原则是指会计核算必须以实际发生的经济业务及证明经济业务发生的合法凭据为依据，而不受主观意念的支配；会计核算要
如实反映财务状况和经营成果，做到内容真实、数字准确、资料可靠。它
包括三方面的内容：①真实性；②可靠性；③可验证性。
（2）历史成本原则是指企业的各项资产应当按其取得或购建时发生的实际成本进行计价。所谓历史成本，是指取得或制造某项资产所实际支
付的现金或其他等价物，它是一种重要的计量属性。
（3）①历史成本原则下，资产的计量有据可循，有利于信息使用者
了解企业获得各项资产的成本，信息较为可靠。
②随着经济的不断发展，采用历史成本原则提供的会计信息越来越不能满足信息使用者的需要。首先，历史成本无法反映各项资产的未来经济价值。会计信息使用者关心的是企业的未来价值，而不是过去的价值，而历史成本提供的信息显然无法满足这一点。特别是那些价值变动较大的资产项目，例如房产、金融资产等。其次，一些重要的资源无法使用历史成本计量。历史成本是工业经济时代的产物，那时有形资产在企业的资产中占据最重要的地位。而在知识经济成为主导的今天，无形资产，例如人力资源和知识技术已经成为一个企业创造价值的关键。历史成本对这些资源的计量显得力不从心。这就使得历史成本下企业的账面价值与其实际的市场价值不一定相符合，对信息使用者产生极大的误导。
2．全面预算的编制方法有哪些?如何看待全面预算管理对企业管理的重要作用？答：（1）全面预算的编制方法主要有以下五种：
①固定预算。亦称“静态预算”，指以预算期一定的业务量水平为基础，来确定各费用明细项目的预计金额的一种传统的编制预算的方法。
②弹性预算。也称动态预算，指在对成本习性分类的基础上，以业务量、成本和利润之间的依存关系为依据，按照预算期内可能发生的各种业务量水平编制的一整套费用预算。这种预算可以根据实际业务量水平，选用相应业务量水平的费用预算数与实际支出数进行对比，可以更好地适应不断变化的企业内外部情况，更加有利于对企业的生产经营活动进行分析和控制。
③零基预算。全称为“以零为基础编制的计划和预算”，主要用于对
各项费用的预算，其主要特点是各项费用的预算数完全不受以往费用水平的影响，而是以零为起点，根据预算期企业实际经营情况的需要，并按照各项开支的重要程度来编制预算。
④概率预算。反映企业在实际经营过程中各预定指标可能发生的变化而编制出的预算，它不仅考虑各因素可能发生变化的水平范围，而且还考虑到此范围内有关数据可能出现的概率情况。
⑤滚动预算。也叫“永续预算”或“连续预算”，它的预算期一般是一年，但不是固定在某一期间，而是每执行完一个月后，就要将这个月的经营成果与预算数相对比，从中找出差异及原因，并据此对剩余11个月的预算进行调整，同时自动增加1个月的预算，使新的预算期仍旧保持为一年。
（2）全面预算反映的是企业未来某一特定期间的全部生产、经营活动的财务计划，它以销售预测为起点，进而对生产、成本及现金收支等各个方面进行预测，并在这些预测的基础上编制出一套预计资产负债表、预计损益表等预计财务报表及其附表，以反映企业在未来期间的财务状况和经营成果。它的作用主要表现在以下四个方面：
①有利于明确各部门的工作目标和任务，协调各部门的工作。
全面预算将企业的总体目标分解、落实到各个部门，促使各部门共同努力，避免忽视企业总体目标而片面追求部门利益，也有利于各部门之间的协调和配合。
②控制各部门的经济活动。
各部门在执行经济任务过程中，经常将工作成果与预算进行对比，随
时发现差异并分析查找原因，尽量使本部门的经济活动符合预算的要求。 ③考核各部门的成绩。
企业可以按照预算的要求，对各部门的业绩进行考核，操作简单，有利于促进公平。
3．请说明标准成本制的主要内容。如何认识有利差异和不利差异中所包含的管理信息?答：（1）标准成本制的主要内容有：制定标准成本，归集分配费用差异，计算实际成本，分析成本差异原因和采取有关措施控 各个部分是有机结合的整体，共同构成了成本核算和控制制度。制成本等。
（2）有利差异指的是实际成本低于标准成本，实现了节约。企业应当分析实现有利差异的原因，以便进一步挖掘节约成本的潜力。同时考虑调整标准成本，为节约成本提供更强的动力和约束。
不利差异是指实际成本超出了标准成本。企业应当分析其具体原因，并将责任落实到具体部门甚至个人身上，采取一定的奖惩措施，激励员工尽最大努力节约成本。
4．常用的财务比率有哪些（说出本试卷已经出现的比率以外的其他4个比率即可）?
jianzhsang 大撒看来
运用比率分析时应注意哪些问题?
答：（1）常用的财务比率有：
赊销收入净额①应收账款周转率。计算公式为：应收账款周转率=（期初应收账款+期末应收账款）/2
它是衡量企业应收账款管理能力和营运能力的一个重要指标。
销售收入净额②总资产周转率。计算公式为：总资产周转率=（期初资产总额期末资产总额）/2
它反映了企业的资产管理能力和利用资产创造收入的能力。
净利润③净资产收益率。计算公式为：净资产收益率=（期初所有者权益+期末所有者权益）/2
它反映了企业运用权益资本获取利润的能力。
净利润④销售净利率。计算公式为：销售净利率=销售收入
（2）运用比率分析应注意的问题有：
①要结合行业整体进行分析，不能单凭比率的大小就作出“好”或“坏”的判断。例如，
，快速消费品行业的存货周转率要大大高于造船类企业，所以不能单凭前者的存货周转率高于后者就作出前者存货管理能力强于后者的论断。
②要结合其他财务信息进行分析。不能仅仅根据财务比率就对一个企业的状况作出评价。因为财务比率可能因为报告企业提供虚假信息，或采用不同的会计政策等原因而失去意义。所以应当结合其他因素进行分析。
只有在基本因素分析的基础上配以比率分析才能更快地得出正确的结论。
四、综合分析题（28分）
某股评人士说：应特别关注上市公司利润的质量，尤其是当上市公司的每股收益和每股经营活动的现金净流量基本相等时，企业利润质量是好的？
1．怎样认识现金流量的质量?质量良好的现金流量有哪些特征?（7分）2．自己设计二至三个连续的业务，使该几项业务影响利润表、资产
负债表和现金流量表。分析指出每项业务对三张报表具体项目的影响情况
（提示：例如，从银行贷款2000万元的业务，贷款期限为3个月。此项业务对报表项目的影响是：资产负债表中的“货币资金”和“短期借款”
项目分别增加2000万元，现金流量表中“取得贷款收到的现金”增加2000万元。本业务对利润表无影响）（6分）
3．分析经营活动现金净流量对哪些决策有重要意义。（6分） 4．评价本题开始时某股评人士关于现金流量的认识。（4分） 5．分析导致企业营业利润较高，但其经营活动产生的现金流量净额较低的可能原因。（5分）
答：1．现金流量的质量指的是企业的现金流量能够满足企业按照预期目标进行运转的程度。现金流量是企业经营过程中一个十分重要的影响
因素，企业进行投资、日常运转等都离不开现金的支持。良好的现金流量
结构能够保证企业及时偿还流动负债，降低财务风险，是企业正常运转和
创造收益的重要保证。
质量良好的现金流量具备以下特征：①企业现金流量的状态体现了企
业发展的战略要求；②在稳定发展阶段，企业经营活动的现金流量应当与
企业经营活动产生的利润有一定的对应关系，并能为其扩张提供现金流量
的支持。
2．两笔业务对三张报表的影响为：销售商品时，利润表的“主营业务收入”项目增加100
“主营业务成本”项目增加80万元；资产负债表“库存商品”项目减少80万元， 4万元，
应收帐款项目增加117万元,"应交税金_应交增值税(销项税额)"项目增加17万元.半个月后收到贷款时,资产负债表上"银行存款"项目增加117万元,"应收帐款"项目减少117万元;现金流量表"销售商品\提供劳务收到的现金"项目增加117万元.
3、4、5:略
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