财务管理财务会计对外经济贸易大学年度考研会计专业英语试题纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.TranslatethefollowingstatementsintoChinese(12%）(1)Accountingprinciplesarenotlikephysicallaws；theydonotexistinnature,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.(2)Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveine,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theineconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.5.Multiplechoicequestions(choosethebestforyouranswer)(10%）(1)TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause？A.Makingtheadjustmententryfordepreciationexpensestwice；B.Failuretorecoredinterestaccruedonanotepayable；C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledtoclients；D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.(2)Howwillnetinebeaffectedbytheamortizationofadiscountonbondspayable？A.Interestexpenseisincreased,sonetineisdecreased；B.Interestexpenseisdecreased,sonetineisincreased；C.Interestexpenseisincreased,sonetineisincreased；D.Interestexpenseisdecreased,sonetineisdecreased；(3)AstockdividendA.Increasethedebt-to-equityratioofafirm；B.Decreasefutureearningspershare；C.Decreasethesizeofthefirm；D.Increasesharholderswealth；E.Noneoftheabove.(4)Apanyhadsalesinboth1999and2000of$200000.Costofsalesfor1999was$140000.Inputingthecostofsalesfor1999,anitemofinventorypurchasedin1999for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellingin2000for$100,itsnormalsellingprice.Asaresultofthiserror：A.Inefor1999isoverstated；B.Costofsalesfor2000willbeoverstated；C.Inefor2000willbeoverstated；D.Inefor2000willnotbeaffected.E.Noneoftheabove.(5Usingthedatapresentedbelow,calculatethecostofsalesfortheBCCompanyfor1999.Currentratio3.5Quickratio3.0Currentliabilities121999$600000Inventory121999$500000Inventoryturnover8.0ThecostofsalesfortheBCCompanyfor1999was：A.$；B.$；C.$；D.$；E.Noneofthese.(6)WCompanyputedthefollowingitemsfromitsfinancialrecordsfor1999：Price-earningratio12Pay-outratio0.6Assetsturnoverratio0.9ThedividendyieldonWsmonstockfor1999is：A.5%B.7.2%C.7.5%D.10.2%(7)thedataaboutAccountsreceivableofNewtonCompanyfor1999asfollows：Accountsreceivable121999$150000Allowanceforuncollectibleaccounts000(credit）Baddebtexpensesfortheyear2000During1999recoveriesonbaddebtspreviouslywrittenoffwerecorrectlyrecordedat$500.Ifthebeginningbalanceintheallowanceforuncollectibleaccountswas$4700,Whatwastheamountofaccountsreceivablewrittenoffasbaddebtsduring1999：A.$1200B.$1800C.$2200D.$2400(8)Whichoneofthefollowingitemswouldlikelyincreaseearningspershare(EPS)ofacorporation？A.Declarationofastockdividend；B.Declarationofastocksplit；C.Purchasetreasurystock；D.Areductionintheamountofcashdividendspaid；E.Noneofabove；(9)Theprimarypurposeforusinganinventoryflowassumptionisto：A.Parallelthephysicalflowofunitsmerchandise；B.Offsetagainstrevenueanappropriatecostofgoodssold；C.Minimizeinetaxes；D.Maximizethereportedamountofnetine.(10)Deltapanysoldaplantassetsthatoriginallyhadcostof$50000for$22000cash.IfDeltapanycorrectlyreportsa$5000gainonthissale.Theaccumulateddepreciationontheassetatthedateofsalemusthavebeen：A.$28000；B.$23000C.$33000；D.$27000；E.Someotheramount6.Bondspayableissueandrecordinginterestexpenses.(15%）TheABCCompanysold$600000ofits9.5%,12yearsbondsonApril1,2000,at106.Thesemi-annualinterestpaymentdatesareApril1andOctober1.Theeffectiveinterestrateisapproximately8.9%.ThepanysfiscalyearendsDecember31.Required：Preparejournalentriestorecord：(1)TheissueofthebondsonApril1，2000(2)ThefirstinterestpaymentonOctober1,2000(3)TheAmortizationofpremiumordiscountandinterestexpensesonDecember31,2001.7.StatementofCashFlows(14%）ThenetineoftheZYCompanyfor1999was$260000.Additionaldataavailablerelativetoactivitiesfortheyeararegivenbelow：A.Depreciationexpensesfortheyear,$90000；B.Lossonsaleofmachineryusedinoperationswas$2400；C.Accountsreceivableincreasedby$2000；D.Accountspayableincreasedby$8400；E.Patentamortizationfortheyearwas$14800；F.Amortizationofpremiumonbondspayablefortheyearwas$4600.RequiredPreparethecashflowsfromoperatingactivitiessectionofastatementofcashflowsundertheindirectmethod.8.DeterminingRevenueandCapitalExpenditures(11%）ThecontrollerforXYZCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling$215540.Allofthetransactionsareconsideredmaterial.Required：Y