五年专注考研专业课辅导
对外经济贸易大学2001年考研会计专业英语试题二
(
  4)A company had sales in both 1999 and 2000 of $2000
  00. Cost of sales for 1999 was $1400
  00. 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 $100,its normal selling price. As a result of this error: A.Income for 1999 is overstated; B.Cost of sales for 2000 will be overstated; C.Income for 2000 will be overstated; D.Income for 2000 will not be affected. E.None of the above. (5Using the data presented below,calculate the cost of sales for the BC Company for 19
  99. Current ratio
  3.5 Quick ratio
  3.0 Current liabilities 12/31/1999 $600000 Inventory 12/31/1999 $500000 Inventory turnover
  8.0 The cost of sales for the BC Company for 1999 was: A.$16000
  00; B.$24000
  00; C.$32000
  00; D.$64000
  00; E.None of these. (
  6)W Company computed the following items from its financial records for 19
  99: Price-earning ratio 12 Pay-out ratio
  0.6 Assets turnover ratio
  0.9
五年专注考研专业课辅导
The dividend yield on W‘s common stock for 1999 is : A. 5% B.
  7.2% C.
  7.5% D.
  10.2% (
  7)the data about Accounts receivable of Newton Company for 1999 as follows: Accounts receivable 12/31/1999 $150000 Allowance for uncollectible accounts 12/31/1999 5000(credit) Bad debt expenses for the year 2000 During 1999 recoveries on bad debts previously written off were correctly recorded at $5
  00. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 19
  99: A. $1200 B. $1800 C. $2200 D. $2400 (
  8)Which one of the following items would likely increase earnings per share (EPS)of a corporation? A.Declaration of a stock dividend; B.Declaration of a stock split; C.Purchase treasury stock; D.A reduction in the amount of cash dividends paid; E.None of above; (
  9)The primary purpose for using an inventory flow assumption is to: A.Parallel the physical flow of units merchandise; B.Offset against revenue an appropriate cost of goods sold; C.Minimize income taxes; D.Maximize the reported amount of net income. (
  10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been: A.$280
  00; B. $23000 C. $330
  00; D. $270
  00; E. Some other amount
 

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