………………………………… 装………………订………………线…………………………… item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for 西华师范大学继续教育学院 2013—2014 学年度 $100,its normal selling price. As a result of this error： 下期 A.Income for 1999 is overstated； 期末试题 课程名称： 题 号 考试班级： 一 B.Cost of sales for 2000 will be overstated； （时间：90 分钟；满分：100 分） 二 三 四 五 C.Income for 2000 will be overstated； 总 分 D.Income for 2000 will not be affected. E.None of the above. 得 分 4. Which of the following statements about accounting 壱、 选择题 （每小题 5 分，共 30 分） concepts or assumptions are correct? 1. How will net income be affected by the amortization 1 ） The money measurement assumption is that items in of a discount on bonds payable？ accounts are initially measured at their historical cost. A.Interest expense is increased,so net income is decreased； 2） In order to achieve comparability it may sometimes be B.Interest expense is decreased,so net income is increased； necessary to override the prudence concept. C.Interest expense is increased,so net income is increased； 3） To facilitate comparisons between different entities it is D.Interest expense is decreased,so net income is decreased； helpful if accounting policies and changes in them are 2. A stock dividend disclosed. A.Increase the debt-to-equity ratio of a firm； 4） To comply with the law, the legal form of a transaction B.Decrease future earnings per share； must always be reflected in financial statements. 　C.Decrease the size of the firm； A 1 and 3 D.Increase sharholder‘s wealth； 姓 名 班 级 线内勿答题 学 号 B 1 and 4 E.None of the above. 　 3. A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an C 3 only 1 5. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr 6. Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No C. Not sure D. Either 将下列分录翻译成英文 （每小题 6 分，共 30 分） 1. 借：固定资产清理 累计折旧 贷：固定资产 30 000 10 000 40 000 2. 借：银行存款 学 号 姓 名 班 级 10 000 500 3. 借：应付职工薪酬 1 000 贷：库存现金 1 000 4. 借：银行存款 4 095 贷：其他业务收入 3 500 应交税费 –应交增值税（销项税额） 5. 借：应付票据 参、 595 40 000 贷：银行存款 40 00 名词解释 （每小题 10 分，共 40 分） 1. Public accounting： 2. Private accounting： 3. Governmental accounting： 4. The AICPA： 西华师范大学继续教育学院 2013—2014 学年度 下期 期末试题 课程名称： 得 分 2 10 500 贷：交易性金融资产 投资收益 题 号 线内勿答题 弐、 ………………………………… 装………………订………………线…………………………… D 2 and 3 考试班级： 一 二 （时间：90 分钟；满分：100 分） 三 四 五 总 分 四、 选择题 （每小题 5 分，共 30 分） concepts or assumptions are correct? 1 ） The money measurement assumption is that items in 1. How will net income be affected by the amortization of a discount on bonds payable？ accounts are initially measured at their historical cost. A.Interest expense is increased,so net income is decreased； 2） In order to achieve comparability it may sometimes be B.Interest expense is decreased,so net income is increased； necessary to override the prudence concept. C.Interest expense is increased,so net income is increased； 3） To facilitate comparisons between different entities it is D.Interest expense is decreased,so net income is decreased； helpful if accounting policies and changes in them are 2. A stock dividend disclosed. A.Increase the debt-to-equity ratio of a firm； 4） To comply with the law, the legal form of a transaction B.Decrease future earnings per share； must always be reflected in financial statements. 　C.Decrease the size of the firm； A 1 and 3 D.Increase sharholder‘s wealth； B 1 and 4 E.None of the above. 　 3. A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for C 3 only D 2 and 3 5. Johnny had receivables of $5 500 at the start of 2010. $100,its normal selling price. As a result of this error： During the year to 31 Dec 2010 he makes credit sales of A.Income for 1999 is overstated； $55 000 and receives cash of $46 500 from credit B.Cost of sales for 2000 will be overstated； customers. C.Income for 2000 will be overstated； What is the balance on the accounts receivables at 31 Dec D.Income for 2000 will not be affected. E.None of the above. 2010? 4. Which of the following statements about accounting 3 F. $8 500 Cr G. $14 000 Dr H. $14 000 Cr 6. Should dividends paid appear on the face of a c