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财务工作调研报告（精选12篇）

财务工作调研报告财务工作调研报告（精选12篇）在不断进步的时代，报告的用途越来越大，要注意报告在写作时具有一定的格式。

一听到写报告就拖延症懒癌齐复发？以下是小编为大家收集的财务工作调研报告，仅供参考，大家一起来看看吧。

财务工作调研报告篇1根据县政协统一安排部署，镇政协工委组织六人专门的调研小组，于本月26日、27日，利用两天时间对长铺社区和马塘村近一年来的财务管理情况进行调研，通过与村（社区）两委干部及部分群众座谈，广泛听取意见，形成本调研报告：一、村级当前财务管理的基本状况。

从调研的情况看，我镇村级财政资金使用情况总体上较好，基本上达到了制度建立、执行规范、监督有效的要求，村级组织运转逐步规范。

（一）建立了村级财政资金管理制度。

各村普遍较为重视村级财政资金的管理使用，按照镇党委、政府出台的《村级财务管理制度》，结合实际制定资金使用、监督管理等办法，对资金的拨付、流程、使用、报账、监督等都作出明确规定，切实管好用好村级财政资金。

通过各项管理制度的下发和完善，为村级资金的规范管理创造了良好的条件。

从而使村级财务工作规范化。

（二）全面实施了“村财村用镇代管”制度。

我镇在并村后，率先在全县实行村财镇管的办法，镇专门设立联管办，工作人员在镇财政所内调配、镇根据实际进行适当的补充，业务上接受上级部门的指导，在坚持村级资金所有权、使用权、自主权不变的前提下，按照集中管理、统一开户、分村设账等原则，将村级各类财政补助资金、专项资金纳入管理范围，严格按照财务制度和村级资金管理办法进行支出管理，确保了村级运转补助资金的安全运行，实行“村财村用镇代管”制度，确保了村级资金专款专用和集中核算，提高了资金的使用效益。

（三）对村级财政资金实施有效的监督管理。

在做好村级资金日常管理的同时，还高度重视资金的使用监管工作。

一是普遍推行村务公开、民主理财制度，定期向村民公开村级财务收支情况，自觉接受群众的监督。

村级支出票据须经经手人签字、书记审核、主任审批和村民理财小组负责人共同签字审核后才能予以报账。

第12章财务报告练习题

第十二章财务报告练习题一、单项选择题1、以下资产负债表项目中，根据明细科目余额计算填列的是（）。

A．货币资金 B．预付账款 C．应收票据 D．短期借款2、某企业期末“工程物资”科目的余额为100万元，“发出商品”科目的余额为50万元，“原材料”科目的余额为60万元，“材料成本差异”科目的贷方余额为5万元，“存货跌价准备”科目的余额为20万元，假定不考虑其他因素，该企业资产负债表中“存货”项目的金额为（）万元。

A．85 B．95 C．185 D．1953、“应收账款”总账借方科目余额12 000万元，其明细账借方余额合计18 000万元，贷方明细账余额合计6 000万元；“预收账款”总账贷方科目余额15 000万元，其明细账贷方余额合计27 000万元，借方明细账余额合计12 000万元。

“坏账准备”科目贷方余额为3 000万元。

资产负债表中“应收账款”项目填列金额为（）万元。

A．12 000 B． 27 000 C．24 000 D．18 0004、下列项目中，符合现金流量表中现金概念的是（）。

A．企业销售商品收到为期1个月的商业汇票 B．企业存在银行两年的定期存款C．不能随时用于支取的存款 D．从购入日开始计算3个月内到期的国债5、在下列业务中，属于经营活动所产生的现金流量的是（）。

A．支付印花税 B．支付耕地占用税C．支付购买工程物资款 D．预提短期借款利息6、甲公司2007年度发生的管理费用为1 000万元，其中以现金支付未参加统筹的退休人员工资30万元，管理人员工资800万元，支付房租5万元，支付失业保险金12万元，支付补充养老保险金8万元，支付矿产资源补偿费20万元，支付印花税1万元，计提坏账准备14万元，计提固定资产折旧100万元，库存商品盘亏损失10万元，若不考虑其他因素，甲公司2007年度现金流量表中“支付的其他与经营活动有关的现金”项目的金额为（）万元。

A．5 B．35 C．55 D．757、企业支付给离退休人员的各项费用，在编制现金流量表时，应作为（）项目填列。

第十二章财务报告

项目一、营业收入（主入+其本）减：营业成本（主本+其本）营业税金及附加销售费用管理费用财务费用资产减值损失加：公允价值变动损益投资收益二、营业利润加：营业外收入减：营业外支出三、利润总额减：所得税费用四、净利润五、每股收益（一）基本每股收益（二）稀释每股收益六、其他综合收益七、综合收益总额
记账凭证
账务处理程序
现金银行存款
③
日记账
原始凭证
1
① ②
收款
付款
转账 ⑤
⑥ 总账 ⑦ 会计报表
记账凭证
2
原始凭证汇总表 ④
⑥ 明细账
3
【例题1· 计算分析题】甲公司2012年12月31日结账后有关科目余额如下所示：科目名称应收账款坏账准备——应收账款借方余额 500 贷方余额 10 50
二、金融资产和金融负债允许抵消和不得相互抵消的要求（一）金融资产和金融负债相互抵消的条件金融资产和金融负债应当在资产负债表内分别列示，不得相互抵消。但是，同时满足下列条件的，应当以相互抵消后的净额在资产负债表内列示： 1.企业具有抵消已确认金额的法定权利，且该种法定权利现在是可执行的； 2.企业计划以净额结算，或同时变现该金融资产和清偿该金融负债。 2 不满足终止确认条件的金融资产转移，转出方不得将已转移的金融资产和相关负债进行抵消。（二）金融资产和金融负债不能相互抵消的主要情形【例题1· 多选题】下列项目中，金融资产和金融负债不可以相互抵消的有（）。 A.企业具有抵消已确认金额的法定权利，且该种法定权利现在是可执行的，但企业计划以总额计算 B.企业具有抵消已确认金额的法定权利，且该种法定权利现在是可执行的，企业计划以净额结算 C.企业将浮动利率长期债券与收取浮动利息、支付固定利息的互换组合在一起，合成为一项固定利率长期债券 D.作为某金融负债担保物的金融资产与被担保的金融负债 E.保险公司在保险合同下的应收分保保险责任准备金与相关保险责任准备金【答案】ACDE，【解析】金融资产和金融负债应当在资产负债表内分别列示，不得相互抵消。但是，同时满足下列条件的，应当以相互抵消后的净额在资产负债表内列示：（1）企业具有抵消已确认金额的法定权利，且该种法定权利现在是可执行的；（2）企业计划以净额结算，或同时变现该金融资产和清偿该金融 5 负债。

中级财务会计第12章财务报表

会企01表单位：元
期末余额年初余额
29
编制单位：
资产负债表年月日
会企01表单位：元
资产
期末余额年初余额负债和所有者权益
流动资产：
流动负债：
货币资金
短期借款
交易性金融资产 84 000 应收票据
应付票据应付账款
应收账款
预收账款
应收股利
应付职工薪酬
应收利息
应交税费
其他应收款
应付股利
存货
其他应付款
长期借款
期末余额 100 000
长期借款－X
期末余额 80 000
还款期2年
长期借款-Y
期末余额 20 000
还款期6个月
应填入资产负债表的 “长期借款”项目
应填入资产负债表的”一年内到期的非流动负债“项目
32
（4）根据若干总账账户期末余额计算填列。
例如， 1、“货币资金”项目应根据库存现金、银行存款和其他货币资金科目余额之和
计算填列； 2、“存货”项目应根据材料采购、原材料、委托加工物资、包装物、低值
易耗品、材料成本差异、生产成本、自制半成品、产成品等科目借贷方余额的差额计算填列； 3、“未分配利润” 应根据本年利润和利润分配科目余额计算填列
33
编制单位：
资产负债表年月日
会企01表单位：元
资产流动资产：货币资金交易性金融资产应收票据应收账款应收股利应收利息其他应收款存货待摊费用一年内到期的非流动资产（略）
例如： 1、一年内到期的非流动资产应根据持有至到期投资、长期应收款科目所属明
细科目余额中将于一年内到期的数额直接计算填列； 2、一年内到期的非流动负债应根据长期借款、应付债券、长期应付款等科目需要进行类似分析填列

第12章财务报告

企业的基本情况财务报表的编制基础重要会计政策和会计估计会计政策和会计估计变更以及差错更正的说明报表重要项目的说明，等等 Monday, June 03, 2013
4
财务报告的作用
有助于投资者和债权人等进行合理的决策；
反映企业管理当局的受托经管责任；能够帮助企业管理当局改善经营管理；
Monday, June 03, 2013
27

2．下列各项关于甲公司合并现金流量表列报的表述中，正确的有( )。 A．投资活动现金流入240万元 B．投资活动现金流出610万元 C．经营活动现金流入320万元 D．筹资活动现金流出740万元 E．筹资活动现金流入8 120万元【答案】ABD 【解析】投资活动的现金流入=120（事项6）+120（事项8）=240（万元）；投资活动现金流出=150（事项4） +160（事项7）+300（事项9）=610（万元）；经营活动的现金流入=0；筹资活动的现金流出=680（事项1） +60（事项5）=740（万元）；筹资活动的现金流入=8 000（事项2）+200（事项3）=8 200（万元）。
Monday, June 03, 2013
16
第三节
利润表(P212)
（一）利润表的内容和格式

利润表，是反映企业在一定会计期间经营成果的报表。 1.营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(损失以“－”号填列)+投资收益（损失以“－”号填列）

2.利润总额=营业利润（亏损以“－”号填列）+营业外收入-营业外支出 3.净利润=利润总额（亏损总额以“－”号填列）-所得税费用 4、每股收益 17 Monday, June 03, 2013 5、综合收益(P274)

ifrs12国际财务报告准则12号

IFRS12 International Financial Reporting Standard12Disclosure of Interests in Other EntitiesIn May2011the International Accounting Standards Board(IASB)issued IFRS12Disclosure of Interests in Other Entities.IFRS12replaced the disclosure requirements in IAS27Consolidated and Separate Financial Statements,IAS28Investments in Associates and IAS31Interests in Joint Ventures.In June2012,IFRS12was amended by Consolidated Financial Statements,Joint Arrangements and Disclosure of Interests in Other Entities:Transition Guidance(Amendments to IFRS10,IFRS11and IFRS12).These amendments provided additional transition relief in IFRS12,limiting the requirement to present adjusted comparative information to only the annual period immediately preceding the first annual period for which IFRS12is applied.Furthermore, for disclosures related to unconsolidated structured entities,the amendments removed the requirement to present comparative information for periods before IFRS12is first applied.Other IFRSs have made minor consequential amendments to IFRS12,including Investment Entities(Amendments to IFRS10,IFRS12and IAS27)(issued October2012).஽IFRS Foundation A505IFRS12C ONTENTSfrom paragraph INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD12 DISCLOSURE OF INTERESTS IN OTHER ENTITIESOBJECTIVE1 Meeting the objective2 SCOPE5 SIGNIFICANT JUDGEMENTS AND ASSUMPTIONS7 Investment entity status9A INTERESTS IN SUBSIDIARIES10 The interest that non-controlling interests have in the group’s activities andcash flows12 The nature and extent of significant restrictions13 Nature of the risks associated with an entity’s interests in consolidatedstructured entities14 Consequences of changes in a parent’s ownership interest in a subsidiarythat do not result in a loss of control18 Consequences of losing control of a subsidiary during the reporting period19 INTERESTS IN UNCONSOLIDATED SUBSIDIARIES(INVESTMENT ENTITIES)19A INTERESTS IN JOINT ARRANGEMENTS AND ASSOCIATES20 Nature,extent and financial effects of an entity’s interests in jointarrangements and associates21 Risks associated with an entity’s interests in joint ventures and associates23 INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES24 Nature of interests26 Nature of risks29 APPENDICESA Defined termsB Application guidanceC Effective date and transitionD Amendments to other IFRSsFOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF THIS EDITIONAPPROVAL BY THE BOARD OF IFRS12ISSUED IN MAY2011APPROVAL BY THE BOARD OF CONSOLIDATED FINANCIAL STATEMENTS,JOINT ARRANGEMENTS AND DISCLOSURE OF INTERESTS IN OTHERENTITIES:TRANSITION GUIDANCE(AMENDMENTS TO IFRS10,IFRS11ANDIFRS12)ISSUED IN JUNE2012APPROVAL BY THE BOARD OF INVESTMENT ENTITIES(AMENDMENTS TOIFRS10,IFRS12AND IAS27)ISSUED IN OCTOBER2012A506஽IFRS FoundationIFRS12 BASIS FOR CONCLUSIONS஽IFRS Foundation A507IFRS12International Financial Reporting Standard12Disclosure of Interests in Other Entities (IFRS12)is set out in paragraphs1–31and Appendices A–D.All the paragraphs have equal authority.Paragraphs in bold type state the main principles.Terms defined in Appendix A are in italics the first time they appear in the IFRS.Definitions of other terms are given in the Glossary for International Financial Reporting Standards.IFRS12 should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.A508஽IFRS FoundationIFRS12 IntroductionIN1IFRS12Disclosure of Interests in Other Entities applies to entities that have an interest in a subsidiary,a joint arrangement,an associate or an unconsolidatedstructured entity.IN2The IFRS is effective for annual periods beginning on or after1January2013.Earlier application is permitted.Reasons for issuing the IFRSIN3Users of financial statements have consistently requested improvements to the disclosure of a reporting entity’s interests in other entities to help identify theprofit or loss and cash flows available to the reporting entity and determine thevalue of a current or future investment in the reporting entity.IN4They highlighted the need for better information about the subsidiaries that are consolidated,as well as an entity’s interests in joint arrangements and associatesthat are not consolidated but with which the entity has a special relationship.IN5The global financial crisis that started in2007also highlighted a lack of transparency about the risks to which a reporting entity was exposed from itsinvolvement with structured entities,including those that it had sponsored.IN6In response to input received from users and others,including the G20leaders and the Financial Stability Board,the Board decided to address in IFRS12theneed for improved disclosure of a reporting entity’s interests in other entitieswhen the reporting entity has a special relationship with those other entities.IN7The Board identified an opportunity to integrate and make consistent the disclosure requirements for subsidiaries,joint arrangements,associates andunconsolidated structured entities and present those requirements in a singleIFRS.The Board observed that the disclosure requirements of IAS27Consolidatedand Separate Financial Statements,IAS28Investments in Associates and IAS31Interestsin Joint Ventures overlapped in many areas.In addition,many commented thatthe disclosure requirements for interests in unconsolidated structured entitiesshould not be located in a consolidation standard.Therefore,the Boardconcluded that a combined disclosure standard for interests in other entitieswould make it easier to understand and apply the disclosure requirements forsubsidiaries,joint ventures,associates and unconsolidated structured entities. Main features of the IFRSIN8The IFRS requires an entity to disclose information that enables users of financial statements to evaluate:(a)the nature of,and risks associated with,its interests in other entities;and(b)the effects of those interests on its financial position,financialperformance and cash flows.஽IFRS Foundation A509IFRS12General requirementsIN9The IFRS establishes disclosure objectives according to which an entity discloses information that enables users of its financial statements(a)to understand:(i)the significant judgements and assumptions(and changes tothose judgements and assumptions)made in determining thenature of its interest in another entity or arrangement(iecontrol,joint control or significant influence),and indetermining the type of joint arrangement in which it has aninterest;and(ii)the interest that non-controlling interests have in the group’sactivities and cash flows;and(b)to evaluate:(i)the nature and extent of significant restrictions on its ability toaccess or use assets,and settle liabilities,of the group;(ii)the nature of,and changes in,the risks associated with itsinterests in consolidated structured entities;(iii)the nature and extent of its interests in unconsolidatedstructured entities,and the nature of,and changes in,the risksassociated with those interests;(iv)the nature,extent and financial effects of its interests in jointarrangements and associates,and the nature of the risksassociated with those interests;(v)the consequences of changes in a parent’s ownership interest in asubsidiary that do not result in a loss of control;and(vi)the consequences of losing control of a subsidiary during thereporting period.IN10The IFRS specifies minimum disclosures that an entity must provide.If the minimum disclosures required by the IFRS are not sufficient to meet thedisclosure objective,an entity discloses whatever additional information isnecessary to meet that objective.IN11The IFRS requires an entity to consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of therequirements in the IFRS.An entity shall aggregate or disaggregate disclosuresso that useful information is not obscured by either the inclusion of a largeamount of insignificant detail or the aggregation of items that have differentcharacteristics.IN12Investment Entities(Amendments to IFRS10,IFRS12and IAS27),issued in October 2012,introduced an exception to the principle in IFRS10Consolidated FinancialStatements that all subsidiaries shall be consolidated.The amendments define aninvestment entity and require a parent that is an investment entity to measureits investment in particular subsidiaries at fair value through profit or loss inaccordance with IFRS9Financial Instruments(or IAS39Financial Instruments: A510஽IFRS FoundationIFRS12Recognition and Measurement,if IFRS9has not yet been adopted)instead of consolidating those subsidiaries in its consolidated and separate financial statements.Consequently,the amendments also introduced new disclosure requirements for investment entities in this IFRS and IAS27Separate Financial Statements.஽IFRS Foundation A511IFRS12International Financial Reporting Standard12Disclosure of Interests in Other EntitiesObjective1The objective of this IFRS is to require an entity to disclose information that enables users of its financial statements to evaluate:(a)the nature of,and risks associated with,its interests in otherentities;and(b)the effects of those interests on its financial position,financialperformance and cash flows.Meeting the objective2To meet the objective in paragraph1,an entity shall disclose:(a)the significant judgements and assumptions it has made in determining:(i)the nature of its interest in another entity or arrangement;(ii)the type of joint arrangement in which it has an interest(paragraphs7–9);(iii)that it meets the definition of an investment entity,if applicable(paragraph9A);and(b)information about its interests in:(i)subsidiaries(paragraphs10–19);(ii)joint arrangements and associates(paragraphs20–23);and(iii)structured entities that are not controlled by the entity(unconsolidated structured entities)(paragraphs24–31).3If the disclosures required by this IFRS,together with disclosures required by other IFRSs,do not meet the objective in paragraph1,an entity shall disclosewhatever additional information is necessary to meet that objective.4An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the requirements in thisIFRS.It shall aggregate or disaggregate disclosures so that useful information isnot obscured by either the inclusion of a large amount of insignificant detail orthe aggregation of items that have different characteristics(see paragraphsB2–B6).Scope5This IFRS shall be applied by an entity that has an interest in any of the following:(a)subsidiaries(b)joint arrangements(ie joint operations or joint ventures)A512஽IFRS FoundationIFRS12(c)associates(d)unconsolidated structured entities.6This IFRS does not apply to:(a)post-employment benefit plans or other long-term employee benefitplans to which IAS19Employee Benefits applies.(b)an entity’s separate financial statements to which IAS27SeparateFinancial Statements applies.However,if an entity has interests inunconsolidated structured entities and prepares separate financialstatements as its only financial statements,it shall apply therequirements in paragraphs24–31when preparing those separatefinancial statements.(c)an interest held by an entity that participates in,but does not have jointcontrol of,a joint arrangement unless that interest results in significantinfluence over the arrangement or is an interest in a structured entity.(d)an interest in another entity that is accounted for in accordance withIFRS9Financial Instruments.However,an entity shall apply this IFRS:(i)when that interest is an interest in an associate or a joint venturethat,in accordance with IAS28Investments in Associates and JointVentures,is measured at fair value through profit or loss;or(ii)when that interest is an interest in an unconsolidated structuredentity.Significant judgements and assumptions7An entity shall disclose information about significant judgements and assumptions it has made(and changes to those judgements andassumptions)in determining:(a)that it has control of another entity,ie an investee as described inparagraphs5and6of IFRS10Consolidated Financial Statements;(b)that it has joint control of an arrangement or significant influenceover another entity;and(c)the type of joint arrangement(ie joint operation or joint venture)when the arrangement has been structured through a separate vehicle.8The significant judgements and assumptions disclosed in accordance with paragraph7include those made by the entity when changes in facts andcircumstances are such that the conclusion about whether it has control,jointcontrol or significant influence changes during the reporting period.9To comply with paragraph7,an entity shall disclose,for example,significant judgements and assumptions made in determining that:(a)it does not control another entity even though it holds more than half ofthe voting rights of the other entity.(b)it controls another entity even though it holds less than half of thevoting rights of the other entity.஽IFRS Foundation A513IFRS12(c)it is an agent or a principal(see paragraphs B58–B72of IFRS10).(d)it does not have significant influence even though it holds20per cent ormore of the voting rights of another entity.(e)it has significant influence even though it holds less than20per cent ofthe voting rights of another entity.Investment entity status9A When a parent determines that it is an investment entity in accordance with paragraph27of IFRS10,the investment entity shall discloseinformation about significant judgements and assumptions it has made indetermining that it is an investment entity.If the investment entity does nothave one or more of the typical characteristics of an investment entity(seeparagraph28of IFRS10),it shall disclose its reasons for concluding that it isnevertheless an investment entity.9B When an entity becomes,or ceases to be,an investment entity,it shall disclose the change of investment entity status and the reasons for the change.Inaddition,an entity that becomes an investment entity shall disclose the effect ofthe change of status on the financial statements for the period presented,including:(a)the total fair value,as of the date of change of status,of the subsidiariesthat cease to be consolidated;(b)the total gain or loss,if any,calculated in accordance withparagraph B101of IFRS10;and(c)the line item(s)in profit or loss in which the gain or loss is recognised(ifnot presented separately).Interests in subsidiaries10An entity shall disclose information that enables users of its consolidated financial statements(a)to understand:(i)the composition of the group;and(ii)the interest that non-controlling interests have in thegroup’s activities and cash flows(paragraph12);and(b)to evaluate:(i)the nature and extent of significant restrictions on itsability to access or use assets,and settle liabilities,of thegroup(paragraph13);(ii)the nature of,and changes in,the risks associated with itsinterests in consolidated structured entities(paragraphs14–17);(iii)the consequences of changes in its ownership interest in asubsidiary that do not result in a loss of control(paragraph18);andA514஽IFRS FoundationIFRS12(iv)the consequences of losing control of a subsidiary duringthe reporting period(paragraph19).11When the financial statements of a subsidiary used in the preparation of consolidated financial statements are as of a date or for a period that is differentfrom that of the consolidated financial statements(see paragraphs B92and B93of IFRS10),an entity shall disclose:(a)the date of the end of the reporting period of the financial statements ofthat subsidiary;and(b)the reason for using a different date or period.The interest that non-controlling interests have in thegroup’s activities and cash flows12An entity shall disclose for each of its subsidiaries that have non-controlling interests that are material to the reporting entity:(a)the name of the subsidiary.(b)the principal place of business(and country of incorporation if differentfrom the principal place of business)of the subsidiary.(c)the proportion of ownership interests held by non-controlling interests.(d)the proportion of voting rights held by non-controlling interests,ifdifferent from the proportion of ownership interests held.(e)the profit or loss allocated to non-controlling interests of the subsidiaryduring the reporting period.(f)accumulated non-controlling interests of the subsidiary at the end of thereporting period.(g)summarised financial information about the subsidiary(seeparagraph B10).The nature and extent of significant restrictions13An entity shall disclose:(a)significant restrictions(eg statutory,contractual and regulatoryrestrictions)on its ability to access or use the assets and settle theliabilities of the group,such as:(i)those that restrict the ability of a parent or its subsidiaries totransfer cash or other assets to(or from)other entities within thegroup.(ii)guarantees or other requirements that may restrict dividendsand other capital distributions being paid,or loans and advancesbeing made or repaid,to(or from)other entities within thegroup.(b)the nature and extent to which protective rights of non-controllinginterests can significantly restrict the entity’s ability to access or use theassets and settle the liabilities of the group(such as when a parent isobliged to settle liabilities of a subsidiary before settling its own஽IFRS Foundation A515IFRS12liabilities,or approval of non-controlling interests is required either toaccess the assets or to settle the liabilities of a subsidiary).(c)the carrying amounts in the consolidated financial statements of theassets and liabilities to which those restrictions apply.Nature of the risks associated with an entity’s interestsin consolidated structured entities14An entity shall disclose the terms of any contractual arrangements that could require the parent or its subsidiaries to provide financial support to aconsolidated structured entity,including events or circumstances that couldexpose the reporting entity to a loss(eg liquidity arrangements or credit ratingtriggers associated with obligations to purchase assets of the structured entity orprovide financial support).15If during the reporting period a parent or any of its subsidiaries has,without having a contractual obligation to do so,provided financial or other support to aconsolidated structured entity(eg purchasing assets of or instruments issued bythe structured entity),the entity shall disclose:(a)the type and amount of support provided,including situations in whichthe parent or its subsidiaries assisted the structured entity in obtainingfinancial support;and(b)the reasons for providing the support.16If during the reporting period a parent or any of its subsidiaries has,without having a contractual obligation to do so,provided financial or other support to apreviously unconsolidated structured entity and that provision of supportresulted in the entity controlling the structured entity,the entity shall disclosean explanation of the relevant factors in reaching that decision.17An entity shall disclose any current intentions to provide financial or other support to a consolidated structured entity,including intentions to assist thestructured entity in obtaining financial support.Consequences of changes in a parent’s ownershipinterest in a subsidiary that do not result in a loss ofcontrol18An entity shall present a schedule that shows the effects on the equity attributable to owners of the parent of any changes in its ownership interest in asubsidiary that do not result in a loss of control.Consequences of losing control of a subsidiary duringthe reporting period19An entity shall disclose the gain or loss,if any,calculated in accordance with paragraph25of IFRS10,and:(a)the portion of that gain or loss attributable to measuring any investmentretained in the former subsidiary at its fair value at the date whencontrol is lost;andA516஽IFRS FoundationIFRS12(b)the line item(s)in profit or loss in which the gain or loss is recognised(ifnot presented separately).Interests in unconsolidated subsidiaries(investment entities)19A An investment entity that,in accordance with IFRS10,is required to apply the exception to consolidation and instead account for its investment in a subsidiaryat fair value through profit or loss shall disclose that fact.19B For each unconsolidated subsidiary,an investment entity shall disclose:(a)the subsidiary’s name;(b)the principal place of business(and country of incorporation if differentfrom the principal place of business)of the subsidiary;and(c)the proportion of ownership interest held by the investment entity and,if different,the proportion of voting rights held.19C If an investment entity is the parent of another investment entity,the parent shall also provide the disclosures in19B(a)–(c)for investments that arecontrolled by its investment entity subsidiary.The disclosure may be providedby including,in the financial statements of the parent,the financial statementsof the subsidiary(or subsidiaries)that contain the above information.19D An investment entity shall disclose:(a)the nature and extent of any significant restrictions(eg resulting fromborrowing arrangements,regulatory requirements or contractualarrangements)on the ability of an unconsolidated subsidiary to transferfunds to the investment entity in the form of cash dividends or to repayloans or advances made to the unconsolidated subsidiary by theinvestment entity;and(b)any current commitments or intentions to provide financial or othersupport to an unconsolidated subsidiary,including commitments orintentions to assist the subsidiary in obtaining financial support.19E If,during the reporting period,an investment entity or any of its subsidiaries has,without having a contractual obligation to do so,provided financial orother support to an unconsolidated subsidiary(eg purchasing assets of,orinstruments issued by,the subsidiary or assisting the subsidiary in obtainingfinancial support),the entity shall disclose:(a)the type and amount of support provided to each unconsolidatedsubsidiary;and(b)the reasons for providing the support.19F An investment entity shall disclose the terms of any contractual arrangements that could require the entity or its unconsolidated subsidiaries to providefinancial support to an unconsolidated,controlled,structured entity,includingevents or circumstances that could expose the reporting entity to a loss(egliquidity arrangements or credit rating triggers associated with obligations topurchase assets of the structured entity or to provide financial support).஽IFRS Foundation A517IFRS1219G If during the reporting period an investment entity or any of its unconsolidated subsidiaries has,without having a contractual obligation to do so,providedfinancial or other support to an unconsolidated,structured entity that theinvestment entity did not control,and if that provision of support resulted inthe investment entity controlling the structured entity,the investment entityshall disclose an explanation of the relevant factors in reaching the decision toprovide that support.Interests in joint arrangements and associates20An entity shall disclose information that enables users of its financial statements to evaluate:(a)the nature,extent and financial effects of its interests in jointarrangements and associates,including the nature and effects of itscontractual relationship with the other investors with joint control of,or significant influence over,joint arrangements and associates(paragraphs21and22);and(b)the nature of,and changes in,the risks associated with its interestsin joint ventures and associates(paragraph23).Nature,extent and financial effects of an entity’sinterests in joint arrangements and associates21An entity shall disclose:(a)for each joint arrangement and associate that is material to thereporting entity:(i)the name of the joint arrangement or associate.(ii)the nature of the entity’s relationship with the joint arrangementor associate(by,for example,describing the nature of theactivities of the joint arrangement or associate and whether theyare strategic to the entity’s activities).(iii)the principal place of business(and country of incorporation,ifapplicable and different from the principal place of business)ofthe joint arrangement or associate.(iv)the proportion of ownership interest or participating share heldby the entity and,if different,the proportion of voting rightsheld(if applicable).(b)for each joint venture and associate that is material to the reportingentity:(i)whether the investment in the joint venture or associate ismeasured using the equity method or at fair value.(ii)summarised financial information about the joint venture orassociate as specified in paragraphs B12and B13.A518஽IFRS FoundationIFRS12(iii)if the joint venture or associate is accounted for using the equitymethod,the fair value of its investment in the joint venture orassociate,if there is a quoted market price for the investment.(c)financial information as specified in paragraph B16about the entity’sinvestments in joint ventures and associates that are not individuallymaterial:(i)in aggregate for all individually immaterial joint ventures and,separately,(ii)in aggregate for all individually immaterial associates.21A An investment entity need not provide the disclosures required by paragraphs21(b)–21(c).22An entity shall also disclose:(a)the nature and extent of any significant restrictions(eg resulting fromborrowing arrangements,regulatory requirements or contractualarrangements between investors with joint control of or significantinfluence over a joint venture or an associate)on the ability of jointventures or associates to transfer funds to the entity in the form of cashdividends,or to repay loans or advances made by the entity.(b)when the financial statements of a joint venture or associate used inapplying the equity method are as of a date or for a period that isdifferent from that of the entity:(i)the date of the end of the reporting period of the financialstatements of that joint venture or associate;and(ii)the reason for using a different date or period.(c)the unrecognised share of losses of a joint venture or associate,both forthe reporting period and cumulatively,if the entity has stoppedrecognising its share of losses of the joint venture or associate whenapplying the equity method.Risks associated with an entity’s interests in jointventures and associates23An entity shall disclose:(a)commitments that it has relating to its joint ventures separately fromthe amount of other commitments as specified in paragraphs B18–B20.(b)in accordance with IAS37Provisions,Contingent Liabilities and ContingentAssets,unless the probability of loss is remote,contingent liabilitiesincurred relating to its interests in joint ventures or associates(includingits share of contingent liabilities incurred jointly with other investorswith joint control of,or significant influence over,the joint ventures orassociates),separately from the amount of other contingent liabilities.஽IFRS Foundation A519。

金融界2012年第四季度财务报告

金融界2012年第四季度财务报告金融界发布了截至12月31日的2012财年第四季度及全年未经审计财报。

报告显示，金融界第四季度净营收为520万美元，去年同期净营收为1080万美元；净亏损为490万美元，去年同期净亏损为1540万美元。

第四季度主要业绩：-金融界第四季度净营收为520万美元，去年同期净营收为1080万美元。

金融界净营收的同比下滑，主要由于公司正在挑战性的商业环境下进行战略转型；-金融界第四季度毛利润为340万美元，去年同期为870万美元；-金融界第四季度毛利率为65.5%，去年同期为80.8%。

金融界毛利率的同比下滑，主要由于营收下滑；-按照美国通用会计准则，金融界第四季度净亏损为490万美元，去年同期净亏损为1540万美元。

2012财年主要业绩：-金融界2012财年净营收为2960万美元，2011财年为5300万美元；-金融界2012财年毛利润为2150万美元，2011财年为4420万美元。

金融界2012财年毛利率为72.7%，低于2011财年的83.5%；-金融界2012财年净亏损为1190万美元，2011财年净亏损为1930万美元。

第四季度财务分析：金融界第四季度净营收为520万美元，去年同期净营收为1080万美元。

金融界净营收的主要来源是来自个人客户订阅服务费用的营收、来自机构客户订阅服务费用的营收、来自广告相关业务的营收、以及来自iSTAR Finance业务的营收，来自这4种业务的营收在金融界第四季度净营收中所占比例分别为53%、14%、22%和11%，去年同期来自这4种业务的营收在金融界净营收中所占比例分别为65%、7%、19%和8%。

金融界第四季度来自个人客户订阅服务费用的营收比去年同期下滑61.0%，主要由于受到公司此前宣布的战略性业务过渡计划以及持续表现疲弱的中国股票市场的影响。

金融界第四季度来自机构客户订阅服务费用的营收同比下滑4.0%，至70万美元；来自广告相关业务的营收为110亿美元，去年同期为210万美元；来自iSTAR Finance业务的营收为60万美元，去年同期为90万美元。

高级财务会计-第12章分部报告和中期财务报告

分部报告信息披应当与此相连. 露的基本要求主要分列别入报告形式的披露：
收入、利润或亏损、资产、负债。
不包括递延所得税负债
分部报告的表达方式
企业编报分部的信息,可用下述任何方式表达于企业的财务报告中:
1、用固定的解释方式.
2、全部以报表附注的形式表达.
3、作为报表中专门分列表格表达.
会计差错的性质及其更
企业经营的季节性或者周期性特征。存在控制关系的关联企业发生变化的情况,
关联方之间发生交易的，应当披露关联方关系的性质、交易类型和交易要素。合并财务报表的合并范围发生变化的情况。对性质特别或者金额异常的财务报表项目的说明。
证券发行、回购和偿还情况。
向所有者分配利润的情况，包括在中期内实施的利润分配和已提出或者已批准但尚未实施的利润分配情况。
另外,据上述计算结果,编报分部的营业收入也应占汇总收入较大的比重,其重要的标准是编报分部对外销售的数额应占企业对外部销售收入额的75% 以上.这种计算应按每个财务报表编报期间确定.如果国外的分部与国内产业基本一致,也应作为一个编报分部包括在计算之内(收入的比重可由下面公式计算得出.
分部报告按其报告的形式分为主要报告形式和次要报告形式。主要报告形式需要披露详细信息，而次要报告形式则只需披露简略信息。
分类依据：企业的风险和报酬的主要来源方式。
当企业的风险和报酬主要受产品和劳务差异的影响，应以业务分部作为披露分部信息的主要报告形式，以地区分部作为披露分部信息的次要报告形式。
其他重大交易或者事项，包括重大的长期资产转让及其出售情况、重大的固定资产和无形资产取得情况、重大的研究和开发支出、重大的资产减值损失情况等。

第十二章财务报告-所有者权益变动表

2015年注册会计师资格考试内部资料会计第十二章财务报告知识点：所有者权益变动表● 详细描述：（一）“上年年末余额”项目反映企业上年资产负债表中实收资本（或股本）、资本溢价、库存股、盈余公积、未分配利润的年末余额。

（二）“会计政策变更”和“前期差错更正”项目分别反映企业采用追溯调整法处理的会计政策变更的累积影响金额和采用追溯重述法处理的会计差错更正的累积影响金额。

为了体现会计政策变更和前期差错更正的影响，企业应当在上期期末所有者权益余额的基础上进行调整得出本期期初所有者权益，根据“盈余公积”、“利润分配”、“以前年度损益调整”等科目的发生额分析计算填列。

（三）“本年增减变动金额”项目 1.“综合收益总额”项目减少的资本。

其中：（1）“所有者投入资本”项目，反映企业接受投资者投入形成的实收资本（或股本）和资本溢价或股本溢价，并对应列在“实收资本”和“资本（或股本）溢价”栏。

（2）“股份支付计入所有者权益的金额”项目，反映企业处于等待期中的权益结算的股份支付当年计入资本公积的金额，并对应列在“其他”栏。

（3）“其他”项目3.“利润分配”下各项目，反映当年对所有者（或股东）分配的利润（或股利）金额和按照规定提取的盈余公积金额，并对应列在“未分配利润”和“盈余公积”栏。

其中：（1）“提取盈余公积”项目，反映企业按照规定提取的盈余公积。

）分配的利润（或股利）金额。

4.“所有者权益内部结转”下各项目，反映不影响当年所有者权益总额的所有者权益各组成部分之间当年的增减变动，包括资本公积转增资本（或股本）、盈余公积转增资本（或股本）、盈余公积弥补亏损等项目的金额。

其中：例题：1.下列各项经济业务中，会引起公司股东权益总额发生变动的是（）。

A.用资本公积转增股本B.向投资者分配股票股利C.股东大会向投资者宣告分配现金股利解析：选项C使所有者权益减少，负债增加；其他选项所描述的是所有者权益内部项目之间的变化，不影响所有者权益总额的变化。

每月财务分析报告(共12篇)

每月财务分析报告（共12篇）篇1：每月财务分析报告每月财务分析报告财务状况总体评述成本费用分析现金流入流出结构对比分析成本费用对盈利能力的影响分析从投入产出角度分析盈利能力利润增长稳定性分析现金收益比率长期偿债能力分析存货、应收账款使用效率分析营运资金需求变化分析企业经营的动态协调性分析4月，演示单位当月实现营业收入72,183.41万元，累计实现营业收入300,529.25万元,去年同期实现营业收入126,656.40万元，同比增加137.28%;当月实现利润总额2,509.69万元，累计实现利润总额9,906.00万元，较去年同期增加100.70%;当月实现净利润1,634.39万元，累计实现净利润7,851.99万元，较同期增加86.25%。

以下是根据沃尔评分体系对企业进行的综合评价：资产状况及资产变动分析204月，演示单位流动资产规模达到159,232.85万元，同比增加73,114.59万元，同比增加84.90%。

其中货币资金同比减少1.59%，应收账款同比增加22.42%，存货同比增加331.01%。

应收账款的质量和周转效率对公司的经营状况起重要作用。

营业收入同比增幅为137.28%，高于应收账款的增幅，企业应收账款的使用效率得到提高。

在市场扩大的同时，应注意控制应收账款增加所带来的风险。

非流动资产结构变动分析年4月，演示单位非流动资产达到40,693.03万元，同期比增加23,197.81万元，同期比增加132.60%。

长期投资项目达到4,950.06万元，同比增加143.82%;固定资产32,120.64万元，同比增加171.37%;在建工程达到2,349.01万元，同期比增加162.69%;无形资产及其他项目达到1,273.32万元，同比减少53.43%。

负债及所有者权益变动分析2007年，演示单位负债和权益总额达到199,925.88万元，同期比增加92.95%;其中负债达到160,606.22万元，同期比增加110.79%，所有者权益39,319.65万元，同期比增长43.39%。

《会计》教材Word版第12章财务报告

第十二章财务报告第一节财务报告概述财务报告，是指企业对外提供的反映企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息的文件。

财务报告包括财务报表和其他应当在财务报告中披露的相关信息和资料。

一、财务报表的定义和构成财务报表是对企业财务状况、经营成果和现金流量的结构性表述。

财务报表至少应当包括下列组成部分：（1）资产负债表；（2）利润表；（3）现金流量表；（4）所有者权益（或股东权益。

下同）变动表；（5）附注。

财务报表可以按照不同的标准进行分类：（1）按财务报表编报期间的不同，可以分为中期财务报表和年度财务报表。

中期财务报表是以短于一个完整会计年度的报告期间为基础编制的财务报表，包括月报、季报和半年报等。

（2）按财务报表编报主体的不同。

可以分为个别财务报表和合并财务报表。

个别财务报表是由企业在自身会计核算基础上对账簿记录进行加工而编制的财务报表，它主要用以反映企业自身的财务状况、经营成果和现金流量情况。

合并财务报表是以母公司和子公司组成的企业集团为会计主体，根据母公司和所属子公司的财务报表，由母公司编制的综合反映企业集团财务状况、经营成果及现金流量的财务报表。

二、财务报表列报的基本要求（一）依据各项会计准则确认和计量的结果编制财务报表企业应当根据实际发生的交易和事项，按照各项具体会计准则的规定进行确认和计量，并在此基础上编制财务报表。

企业应当在附注中对遵循企业会计准则编制的财务报表做出声明，只有遵循了企业会计准则的所有规定时，财务报表才应当被称为“遵循了企业会计准则”。

企业不应以在附注中披露代替对交易和事项的确认和计量，也就是说，企业如果采用不恰当的会计政策，不得通过在附注中披露等其他形式予以更正，企业应当对交易和事项进行正确的确认和计量。

（二）列报基础在编制财务报表的过程中，企业管理层应当对企业持续经营的能力进行评价，需要考虑的因素包括市场经营风险、企业目前或长期的盈利能力、偿债能力、财务弹性以及企业管理层改变经营政策的意向等。

国际财务报告准则第12号——在其他主体中权益的披露

在合营安排和联营企业中的权益
（６）报告期末子公司非控制权益累计。
（）７子公司财务信息摘要（见应用指南第１）０段。
重要限制的性质和程度
ｌ．３主体应披露：（）对接触或运用集团资产能力、结算集团负债能１力的重大限制（例如，法定限制、同限制和管制限制）合，
ｌ．５在报告期间内，如果母公司或其任一子公司在没
①对接触或运用集团资产能力、结算集团负债能力
形成重大限制＋的性质和程度（１段）第３； ② 与纳入合并的结构化主体中权益相关的风险的性
质及其变化（１至第１第４段７段）；
况适用本国际财务报告准则：
２为了实现第１所规定的目标，主体应披露：．段（）定在其他主体或安排享有权益性质的重１确中所要判断和假设、确定拥有权益的合营安排类型的重要判断和假设（７第段至第９段）；以及
ｉ计０新２９会１１．
ＭｏｅｎＡｃｏｎｉｇｄｒｃｕｔ海外视窗ｎ
（）有另一主体２％甚至更多的表决权但仍未对４拥０
该主体形成重大影响。
或其他资本性分配、发放或偿还贷款或预付款的保证或
同安排确定、相关活动仅通过合同安排来管控。——译者注２原文为 “ 国际财务报告准则第１号第９段和９段 ” Ｏ２３，但国际财务报告准则第１号没有第９段和９段。经查，计此处误为 “ ０２３估国际财

中级财务会计十二章《财务报告(下)》

第十二章财务报告（下）一、单选.1、编制现金流量表时，下列各项不属于现金范畴的是（）A、银行本票存款B、银行存款C、不能随时支取的定期存款D、信用卡存款2、下列属于影响现金流量因素的是(）A、用现金支付购买的原材料B、将现金存入银行C、用固定资产偿还债务D、用现金购买2个月到期的债券3、下列关于现金流量表的编制方法说法错误的是（）A、采用直接法提供的信息，揭示了经营活动产生的现金收支的总额B、采用间接法有助于预测和评价企业为了现金流量C、国际会计准则鼓励企业采用直接法编制现金流量表D、经营活动产生的现金流量通常可以采用间接法和直接法两种方法反映4、某公司当期用银行存款支付购买原材料的货款为60 0000元，本期支付前期应付票据为15 0000元（不含增值税）;本期用银行存款购买工程物资的货款及增值税为16 0000元,则本期现金流量表中“购买商品、接受劳务支付的现金”为（）A、75 0000元B、85 2000元C、101 2000元D、86 2000元5、某项权益性资本金为650万元,企业出售该投资,收回的全部投资额为700万元，则该项在现金流量表中应填列的金额为（）A、650万元B、50万元C、700万元D、不确定6、将利润调节为经营活动现金流量，具体的调节项目不包括（）A、实际没有支付现金的费用B、实际没有收到现金的收益C、属于经营活动的损益D、经营性应收应付项目的增减变动7、工业企业现金流量表补充资料的“固定资产折旧”项目填列的是（）A、年末“累计折旧”账户的贷方余额B、本年累计提取的折旧数额C、本年提取且计入管理费用的折旧数额D、本年“累计折旧”账户贷方发生额减去借方发生额后的净增减额8、关于会计报表附注与表内信息的说法正确的是（)A、会计报表附注与表内信息不可分割，共同组成财务报告B、会计报表附注中的定量或定性说明，可以用来更正报表内的错误C、会计报表附注中的定性说明，可以用来代替报表正文中正常的分类D、会计报表附注中的定量说明，可以用来避免与正文数据发生矛盾9、会计政策变更能够提供更可靠、更相关的会计信息的，应当采用（）进行会计处理.A、追溯调整法B、追溯重述法C、未来适用法D、国家相关规定10、会计政策变更积累指数是指（）A、会计政策变更对当期税后净利润的影响数B、会计政策变更对当期税前净利润的影响数C、会计政策变更对以前追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额D、会计政策变更对以前各期未分配利润的调整数11、会计政策变更时，对会计处理方法的选择正确的是（）A、只能采用追溯调整法B、在追溯调整法和未来适用法中任选其一C、必须采用未来适用法D、在当期期初确定会计政策变更对以前各期累计影响数不切实可行的，应采用未来适用法进行处理12、下列属于会计估计项目的是（）A、固定资产的耐用年限和净残值的确定B、借款费用是资本化还是费用化C、无形资产的核算办法D、长期投资的会计处理方法13、下列属于资产负债表日后非调整事项的是（）A、已证实报告年度资产发生了减损B、报告年度已售出商品的退回C、资产负债表日后发生的自然灾害导致的资产损失D、在报告年度涉及一项诉讼，现以不同于资产负债表中登记的金额结案二、多选。

高德软件2012年第二季度财务报告

高德软件2012年第二季度财务报告高德软件发布了截至6月30日的2012财年第二季度财报，净营收为4020万美元，同比增长22%。

净利润为880万美元，同比下滑8.1%。

第二财季运营亮点：截至第二财季末，高德软件的免费移动应用拥有6500万用户，月活跃用户超过3600万；而截至2012财年第一季度末，高德软件的免费移动应用拥有5200万用户，月活跃用户超过2900万；截至2011财年第二季度末拥有1700万用户，月活跃用户超过400万。

第二财季业绩亮点：净营收为4020万美元，同比增长22%。

净利润为880万美元，同比下滑8.1%。

毛利润为3010万美元，同比增长27.4%。

运营利润为960万美元，同比下滑8.7%。

基于非美国通用会计准则，运营利润为1390万美元，同比下滑21.2%。

净利润为880万美元，同比下滑8.1%。

基于非美国通用会计准则，净利润为1310万美元，同比增长24.2%。

高德软件CEO成从武称：“今年上半年，公司整体业务保持健康增长之势。

净营收为7590万美元，同比增长30%。

第二财季，移动和互联网位置解决方案业务收达到1100万美元，创下历史新高。

同比涨幅超过100%，占总营收的近28%。

”“作为一家专业的地图公司，我们的地图产品一直保持内容中立，来源独立，并与一系列动态内容相兼容，从而成为本地商家的理想显示平台。

”第二财季业绩分析：营收总净营收为4020万美元，与上年同期的3290万美元相比增长22%，与2012财年第一季度的3570万美元相比增长12.7%。

汽车导航汽车导航净营收为2490万美元，同比增长9%，环比增长14.6。

营收同比增加主要是因为数字地图数据授权数量增加所致。

移动及互联网位置服务解决方案该领域营收为1100万美元，同比增长104.5%，环比增长11.5%。

该部分营收增长主要是因为手机预装导航解决方案营收增加所致。

公共及企业应用该部分营收为390万美元，同比增长7.5%，环比增长8.2%。

财务报告怎么写财务报告优秀12篇

财务报告怎么写财务报告优秀12篇为期三个月的实习结束了，我在这三个月的实习中，学到了很多在课堂上根本就学不到的知识，受益非浅，以学习国际贸易专业的我们，可以说对财务会计已经是耳目能熟了。

所有的有关财务会计的专业基础知识、基本理论、基本方法和结构体系，我们都基本掌握。

但这些似乎只是纸上谈兵。

倘若将这些理论性极强的东西搬上实际上应用，那我们也会是无从下手，一窍不通。

问渠那得清如许，为有源头活水来，本页是编辑沉默为大家分享的12篇财务报告，欢迎参考。

财务管理综合实习的内容篇一2、1财务管理目标财务管理目标又称理财目标，是指企业进行财务活动所要达到的根本目的，它决定着企业财务管理的基本方向。

财务管理目标是一切财务活动的出发点和归宿，是评价企业理财活动是否合理的基本标准。

随着市场经济体制的逐步完善，财务管理理论在不断地丰富和发展。

其中财务管理的目标，也在不断推陈出新。

到目前为止，先后出现了三种比较具有代表性的观点，分别是：利润较大化原则、每股收益较大化原则、企业价值（股东财富）较大化原则。

三种流行的财务管理目标2、1、1利润较大化优点：利润代表了企业新创造的财富，利润越多，企业财富增加越多，整个社会财富越多。

缺点：（1）没有考虑投入与产出的比较关系，不能用于不同资本规模企业之间的比较。

（2）没有考虑风险因素。

（3）没有考虑货币的时间价值。

（4）片面追求利润较大化，可能导致企业行为短期化。

2、1、2每股收益较大化优点：考虑了投入与产出的比较关系。

缺点：（1）没有考虑风险因素。

（2）没有考虑货币的时间价值。

（3）导致企业行为的短期化。

2、1、3企业价值（股东财富）较大化优点：（1）考虑了货币的时间价值。

（2）考虑了投入与产出的比较关系。

（3）考虑了风险因素。

（4）克服了短期化行为。

（5）有利于资产的保值增值。

（6）有利于社会资源的合理配置。

缺点：（1）非上市企业的价值难以确定。

（2）股票市价并非真正反映企业的业绩。

CPA会计学习笔记：第12章财务报告

第十二章财务报告概述1.财务报表是对企业财务状况（在资产负债表上反应），经营成果（在利润表上反应），和现金流量（在现金流量表上反应）的结构性表述。

2.财务报表包括：资产负债表，利润表，现金流量表，所有者权益（股东权益）变动表，附注3.财务报表应以总额列报，资产和负债，收入和费用不能相互抵销，即不得以净额列报。

下列两种情况不属于抵销：（1）资产计提的减值准备：如长期股权投资，应以长期股权投资减值准备后的净额列示。

（2）非日常活动并非企业主要的业务，且具有偶然性：如固定资产卖了，产生的损益应以收入减费用后的净额列示。

资产负债表内容是反映企业在某一特定日期财务状况的报表。

一定是针对于具体的年月日，也就是在某一特定的日期，企业有多少资产，多少负债，多少所有者权益，要反应出来。

金融资产和金融负债相互抵销的条件原则上是不能抵销的，但是同时满足下列条件的，应以抵销后的净额列示：1.企业具有抵销已确认金额的法定权利，且该种法定权利现在是可执行的。

2.企业计划以净额结算，或同时变现该金融资产和清偿该金融负债。

金融资产和金融负债不能相互抵销的主要情形1. 将几项金融工具组合在一起模仿成某项金融资产或金融负债，例如将浮动利率长期债券与收取浮动利息、支付固定利息的互换组合在一起，模仿或“合成”为一项固定利率长期债券。

这种组合内的各单项金融工具形成的金融资产或金融负债不能相互抵销；2.作为某金融负债担保物的金融资产，不能与被担保的金融负债抵销；3.企业与外部交易对手进行多项金融工具交易，同时签订“总抵销协议”。

根据该协议，一旦某单项金融工具交易发生违约或解约，企业可以将所有金融工具交易以单一净额进行结算，以减少交易对手可能无法履约造成损失的风险。

如果只是存在这种总抵销协议，而交易对手尚没有违约或解约，则不能说明企业已满足金融资产和金融负债相互抵销的条件。

4.保险公司在保险合同下的应收分保保险责任准备金，不能与相关保险责任准备金抵销。

【最新】中级财务会计课后习题(期末考试范围)第12章财务报告

第12章财务报告一、单项选择题1.企业用于在建工程购入的材料，如果期末尚有结余，应在资产负债表（）项目下列示。

A.在建工程B.固定资产C.存货D.工程物资2.下列关于企业的固定资产在资产负债表中填列的方法的表述中正确的是（）。

A.固定资产期末余额-累计折旧-固定资产减值准备期末余额B.固定资产期末余额+固定资产清理期末余额C.固定资产+在建工程期末余额D.固定资产+工程物资期末余额3.下列各项中，可以按账户余额直接填列的是（）。

A.其他应收款B.在建工程C.应付票据D.固定资产4.下列资产负债表项目中，其“期末余额”应根据总账科目余额直接填列的项目是（）。

A.固定资产B.在建工程C.应付账款D.短期借款5.如果企业有一年内到期的长期待摊费用，则应当在资产负债表（）项目下列示。

A.长期待摊费用B.其他流动资产C.一年内到期的非流动资产D.一年内到期的非流动负债6.W公司2015年末应收账款科目的借方余额为500万元，其中，应收账款明细账有借方余额600万元，贷方余额100万元，年末与应收账款相关的坏账准备科目的贷方余额为50万元，假设不考虑其他事项，W公司2015年资产负债表中应收账款项目的金额为（）万元。

A.400B.450C.550D.6007.A公司2015年年末“预付账款”科目借方余额5万元，贷方余额8万元；“应付账款”科目借方余额10万元，贷方余额30万元；“预收账款”科目借方余额2万元，贷方余额5万元。

与“预付账款”科目有关的“坏账准备”科目贷方余额为6万元，假定不考虑其他因素，A公司2015年12月31日资产负债表中“预付款项”项目的期末余额是（）万元。

A.9B.7C.1D.158.A公司2015年年末有关明细科目余额如下：“应收账款——甲”科目借方余额80万元，“预收账款——丙”科目借方余额20万元，“预收账款——丁”科目贷方余额35万元，与“应收账款”科目有关的“坏账准备”科目贷方余额为3万元。

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