编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第PAGE12页共NUMPAGES12页第PAGE\*MERGEFORMAT12页共NUMPAGES\*MERGEFORMAT12页对外经济贸易大学2002年攻读硕士学位研究生入学考试《会计学专业》试题Giveabriefexplanationforthefollowingterms(10%)AbalancesheetAstatementofcashflowsAnincomestatementAccountingentity(businessentity)AssetsTranslatethefollowingChinesestatementsintoEnglish(18%)企业的每一笔交易，不论如何简单还是怎么复杂，都能表现为对会计方程式的影响。总资产数额的任何增加必然伴随着方程式另一边的等额增加，即伴随着负债的增加或者是业主权益的增加：总资产的任何减少必然伴随着负债或者业主权益的相应减少。股东权益的报酬率可能高于或（可能）低于总资产报酬率，这依赖于公司资产的融资方式及其非经营性收入和费用的数额。遭受净损失的公司提供给其股东的是负的股东权益报酬率。TranslatethefollowingstatementsintoChinese(12%)ChangeinaccountingPrinciple---Resultsfromadoptionofagenerallyacceptedaccountingprincipledifferentfromagenerallyacceptedaccountingprinciplepreviouslyusedforreportingpurposes.Acharacteristicofachangeinaccountingprincipleisthatthechangeisformonegenerallyacceptedthathasbeenusedpreviouslytoanotherthatisalsogenerallyacceptedaccountingprinciple.(2)UnusualNature---Theunderlingeventortransactionshouldpossessahighdegreeofabnormalityandbeofatypeclearlyunrelatedto,oronlyincidentallyrelatedto,theordinaryandtypicalactivitiesoftheentity,takingintoaccountingtheenvironmentinwhichtheentityoperates.4.Pleasereadthefollowingpassagecarefullyandfillineachofthe12blankswithawordmostappropriatetothecontent(12%)(1)Therecordusedtokeep()oftheincreasesanddecreases()asinglebalancesheetitemsistermeda()account,orsimplyaccount.Theentiregroupofaccountiskept()inanaccountingrecordcalleda().(2)The()isachronologicalrecordofbusinesstransactions.Theinformationrecordedabouteachtransactionincludesthe()ofthetransaction,the()andthe()changesinspecificledgeraccounts,andbrief()ofthetransaction.Atconvenientintervals,thedebitandcreditamountsrecordedinthe()are()totheaccountintheledger.5.Multiplechoicequestions(choosethebestforyouranswer)10%(1)TheCPAfirmauditingXYCompanyfoundedthatretainedearningswasoverstatedandliabilitieswereunderstated.Whichofthefollowingerrorscouldhavebeenthecause?A.Makingtheadjustingentryfordepreciationexpens