对外经济贸易大学会计学考研真题、复试分数线

对外经济贸易大学会计学考研真题、复试分数线缩略图

原标题:对外经济贸易大学会计学考研真题、复试分数线

一、对外经济贸易大学会计学(国际商学院)考研招生目录

对外经济贸易大学会计学考研真题、复试分数线插图

院系所、专业、研究方向

拟招人数

考试科目

备注

003 国际商学院

120201 会计学

50

01( 全日制 ) 国际会计

①101

思想政治理论

831 科目所含内容:

02(全日制)财务管理

②201

英语一

专业英语、企业财

03(全日制)审计

③303

数学三

务报表分析、管理

④831

会计学综合

会计、财务管理

二、对外经济贸易大学会计学(国际商学院)考研复试分数线

招生学院

专业名称

单科(满分=100分)

单科(满分>100分)

总分数线要求

(003)国际商学院

(125300)会计

42

84

225

三、对外经济贸易大学会计学(国际商学院)考研参考书目

考试科

参考书目名称

出版社、出版年份

作者

831 会

企业决策的基础(财务会计

机械工业出版社影印

(美)简 R. 威廉姆斯

计综合

分册)(英文版原书 15 版)

2011 年

财务报表分析(第三版)

中国人民大学出版社

张新民、钱爱民编著

2014 年

管理会计(第三版)

对外经济贸易大学出版社

余恕莲等编著

2013 年

公司理财(第二版)

中信出版社

蒋屏主编

2012 年

四、对外经济贸易大学会计学(国际商学院)考研真题

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.Give a brief explanation for the following terms(9 points)(1)Useful life;

(2)Revenue expenditure;(3)Interest·bearing liability;(4)Conservatism principle;(5)Working capital;

(6)Direct write-off method. 2.True and false(7 points)

For each of the following statements,write the T or the F to indicate whether the statement is True or False.

(1)The only business events thin are entered in accounting records are those that can be expressed in monetary terms.

(2)The ledger is sometimes called the book of original entry because it is the accounting record where transactions are,first recorded.

(3)When the direct write-off method is used to recognize un-collectible accounts expense,an Allowance for Doubtful Accounts is not required.

(4)Assets wear out more quickly when they are depreciated by all accelerated method.(5)If capital stock is issued by a corporation at a price higher than par value, the excess amount represents income in the period in which the shares of stocks are issued.

(6)When a corporation presents both‘basic’and‘diluted’earnings per share,the basic earnings per share will be the smaller of the two figures.

(7)Issuing bonds at a discount increases the actual cost of borrowing above the contact rate of interest printed on the bonds.

3.Translate the following statements into Chinese。(8 points)

(1)The-sum-of-the—year’s-digits and fixed-percentage-of-declining-base are the most frequently encountered methods of accelerated depreciation.These methods result in larger charges to expense in the earlier years of assets use,although little evidence supports the notion that assets actually decline in service potential in the manner suggested by these methods.Advocates contend that accelerated depreciation is preferred to straight-line because as the assets ages,the smaller depreciation charges are associated with higher maintenance charges.The resulting combined expense pattern provides a better matching against the associated revenue stream.

(2)The reporting of business income assumes that all items of revenue and expenses are capable of being measured.One requirement of measurement is that the object or event is capable of being ordered or ranked in respect to some property.Measurement is the assigning of numbers to objects or events according to rules.It is also a process of comparison in order to obtain more precise information to distinguish one alternative from another in a decision situation.

4.Multiple eh6iee questions(please choose the best one for each of the following questions

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五、京研教育课程体系

对外经济贸易大学会计学考研真题、复试分数线插图1

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对外经济贸易大学会计学考研真题、复试分数线插图3

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对外经济贸易大学会计学考研真题、复试分数线插图4

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