财务管理软件应用2

合集下载

财务管理习题二及答案

习题二一、单项选择题1、现有两个投资项目甲和乙，已知甲、乙方案的期望值分别为20%、28%，标准离差分别为40%、55%，那么（）。

A．甲项目的风险程度大于乙项目的风险程度 B．甲项目的风险程度小于乙项目的风险程度C．甲项目的风险程度等于乙项目的风险程度 D．不能确定2、已知（P/F,8%,5）= （F/P,8%,5）=(P/A,8%,5) = (F/A,8%,5) =则i=8%,n=5时的资本回收系数为（）。

A． B． C． D．3、计算预付年金终值时，应用下列公式：（）。

A. A（P/A，i,n）(1+i)B. A(F/A,i,n)(1+i)C. A(P/F,i,n)(1+i) D .A(F/P,i,n)(1+i)4、甲方案在五年中每年年初付款2000元，乙方案在五年中每年年末付款2000元，若利率相同，则两者在第五年年末时的终值（）。

A．相等 B．前者大于后者C．前者小于后者 D．可能会出现上述三种情况中的任何一种5、某企业于年初存入5万元，在年利率为12%，期限为5年，每半年复利一次的情况下，其实际利率为（）。

A．24% B．% C．6% D．%6、企业年初借得50000元贷款，10年期，年利率12%，每年年末等额偿还。

已知年金现值系数（P/A，12%，10）=，则每年应付金额为（）。

A．8849 B．5000 C．6000 D．282517、6年分期付款购物，每年年初付款500元，设银行利率为10%，该项目分期付款相当于现在一次现金支付的购价是（）。

A．元 B．元 C．元 D．元8、有一项年金，前3年无流入，后5年每年初流入500元，年利率为10%，则其现值为（）元。

A． B． C． D．9、某人将10000元存入银行，银行的年利率为10%，按复利计算。

则5年后此人可从银行取出（）元。

A．17716 B．15386 C．16105 D．1464110、永续年金是（）的特殊形式。

A．普通年金 B．先付年金 C．即付年金 D．递延年金11、标准离差是各种可能的报酬率偏离（）的综合差异。

《Excel在财会管理中的应用》第2章

《Excel在财会管理中的应用》第2章
了解常用的财务分析函数，掌握Excel的金融函数，利用Excel进行财务建模，分析利润表和现金流量表，计算和分析财务指标，进行利润预测和财务规划。
常用的财务分析函数
通过学习Excel中的常用财务函数，了解如何进行财务分析和数据处理，如SUM、AVERAGE、IF等函数，以及如何应用这些函数来解决实际业务问题。
结论和要点
总结财务分析和建模的关键要点，强调Excel在财会管理中的应用重要性，鼓励学习和掌握这些技能。
• 理解和掌握常用的财务分析函数和金融函数。 • 利用Excel进行财务建模和数据分析，提高财务管理效率。 • 深入分析利润表和现金流量表，评估财务绩效。 • 计算和分析财务指标，为业绩评估提供依据。 • 通过利润预测和财务规划，提供决策支持和业务发展建议。
业务预测
利用Excel的趋势分析和回归分析功能进行业务预测。
决策支持
通过Excel的模拟和场景分析功能进行决策支持。
利润表和现金流量表的分析
深入了解利润表和现金流量表，通过Excel的图表和数据处理功能，进行数据分析和绩效评估。
1
利润表分析
使用Excel的数据透视表和图表功能，了解公司的盈利情况。
收入与支出
计算公司的收入和支出，掌握利润的计算方法。
成本和利润
分析成本结构，计算销售量和销售额。
时间价值
使用贴现率来评估现金流的价值。
Excel的金融函数
学习Excel中的金融函数，如利率计算、现值、未来值、现金流量等函数，在财务管理、投资决策等方面提供更准确的数据分析和模拟。
1
利率计算
使用RATE函数计算贷款利率和投资
2

财务管理2版版电子教案全(项目六)

教案案首（总第号）教案纸教案纸式中：V —股票内在价值；d —每年固定股利；K —投资人要求的资金收益率。

【例8-7】3．长期持有股票，股利固定增长的股票价值模型设上年股利为d 0，本年股利为d 1，每年股利增长率为g ，则股票价值模型为：V = d 0（1+g ）/（K-g ）=d 1/（K-g ）【例8-8】4．非固定成长股票的价值有些公司的股票在一段时间里高速成长，在另一段时间里又正常固定增长或固定不变，这样我们就要分段计算，才能确定股票的价值。

【例8-9】（二）股票投资的收益率 1．短期股票收益率的计算如果企业购买的股票在一年内出售，其投资收益主要包括股票投资价差及股利两部分，不须考虑货币时间价值，其收益率计算公式如下：S 1 S 0K=×100%式中：K —短期股票收益率；S 1—股票出售价格； S 0—股票购买价格； d —股利。

【例8-10】2．股票长期持有，股利固定增长的收益率的计算由固定增长股利价值模型，我们知道：V=d 1/（K-g ），将公式移项整理，求K ，可得到股利固定增长收益率的计算模型：K=d 1/V + g【例8-11】3．一般情况下股票投资收益率的计算V=nn nt t t K V K d )1()1(1+++∑= 式中：V — 股票的买价； d t —第t 期的股利； K —投资收益率； V n —股票出售价格； n —持有股票的期数。

【例8-12】(三)股票投资的优缺点 1．股票投资的优点（1）投资收益高。

（2）购买力风险低。

学生练习学生练习教案纸教案纸。

财务管理模块二课程指南

财务管理专业就业方向课程（模块二）指导书一、课程设置的目的财务管理专业“就业方向课程模块”是“3+3”模块化课程体系的重要组成部分，其中就业方向课程（模块二）主要是按照学生就业意向，根据用人单位不同岗位对人才的实时需求，由学院与用人单位共同商定课程教学内容，使学生通过该模块学习，实现上岗“无缝对接”。

学生结合就业实习工作岗位的实际工作，完成自主选修的就业方向课程，是实现“培养面向生产、建设、管理、服务第一线需要的，既有科学文化素养，又有较强的财务信息收集、处理和分析技能，并具有健全人格和良好职业道德的高素质技术技能型人才”的重要环节。

通过就业方向课程（模块二）的学习进一步强化本专业学生如下职业能力：1、通过让学生实际操作，将学到的专业理论知识和操作技能运用到实际工作中，弥补课堂教学的不足，强化实际操作能力和水平，培养学生财务管理实践的动手能力和独立工作能力；2、使学生将所学专业知识运用于不同企业的财务管理相关岗位，学生在财务管理相关岗位实习中拓宽自己的知识面，进一步熟练专业技能的应用，掌握各岗位管理的工作标准；3、锻炼学生的应变能力、与人交往能力及团队合作能力，培养学生的组织协调能力和分析解决问题的能力。

二、课程要求学生在实习期间，要明确就业实习的内容，然后根据实习企业的具体情况，制定具体的实习计划安排表。

1、实习前要认真学习实习指导书的内容，明确实习目的、内容和相关要求，在提供的课程内容中任选三门课程进行实训；2、目标确定后，结合实际制定出实习计划，确保实习效果；3、注意安全，实习过程中要特别注意人身、财物的安全，在确保安全的情况下开展工作，并及时和指导老师取得联系；4、实训结束后，根据实习岗位的不同，结合选择的三门实训课程，分别提交三份相关岗位工作的实习报告或者管理建议书，每份报告的字数不少于1500字。

报告可以包括以下内容：（1）工作部门情况介绍；（2）财务管理相关岗位的工作情况，包括本人实训岗位的职责、核算流程、工作岗位的管理状况等；（3）收获与体会。

财务管理案例第二版

财务管理案例第二版引言财务管理是企业重要的管理职能之一，它关注企业如何有效地使用和管理资金以实现财务目标。

本文将通过分析一系列财务管理案例，探讨不同情景下的财务管理策略，并总结案例中的经验教训。

本文总共分为以下几个部分：案例背景、问题分析、解决方案以及结论和启示。

案例1：企业财务风控案例背景某中小型制造企业在近期经济波动时期面临销售下滑、资金周转紧张等问题。

企业负责人意识到需要加强财务风控措施，以应对潜在的风险。

但是，由于缺乏财务专业知识，负责人不知道从何开始。

问题分析企业面临的主要问题是销售下滑和资金周转紧张。

通过分析财务报表和销售数据，可以确定导致这些问题的原因。

同时，企业还需要识别可能的风险及其潜在影响，以便制定相应的风险管理策略。

解决方案1.定期进行财务报表分析：企业应该定期分析财务报表，了解企业的资金流入和流出情况，以及各项财务指标的变化。

通过对财务报表的分析，可以发现潜在的财务问题，并及时采取措施加以解决。

2.加强内部控制：企业应该建立健全的内部控制制度，确保企业资金的安全和有效使用。

内部控制包括明确的财务职责分工、严格的预算控制和审计制度等。

3.寻求外部资金支持：企业可以考虑寻求外部资金支持，如银行贷款、股权融资等。

在选择外部资金来源时，企业需要综合考虑利率、担保要求和资金用途等因素。

结论和启示通过本案例的分析，我们了解到有效的财务管理措施对企业的发展至关重要。

企业应该定期分析财务报表，加强内部控制，并灵活运用外部资金，以确保企业稳健运营。

案例2：投资决策分析案例背景某公司准备投资一项新项目，但在做出决策之前，他们面临如下问题：项目是否具有可行性？投资回报率是否足够高？风险如何？问题分析对于这个案例，投资决策分析的关键是评估项目的可行性、投资回报率和风险。

这需要对项目进行详细的市场调研和财务分析。

解决方案1.市场调研：公司应该进行市场调研，评估项目的市场需求、潜在竞争对手以及市场规模等因素。

ORACLE财务功能概述课件 (二)

ORACLE财务功能概述课件 (二)- ORACLE财务功能概述课件- ORACLE财务功能的概述- ORACLE财务功能的优势- ORACLE财务功能的应用场景- ORACLE财务功能的使用方法ORACLE财务功能的概述ORACLE财务功能是一款专门为企业财务管理而设计的软件。

该软件集成了财务管理的各个模块，包括会计、财务报表、成本管理、预算管理等。

通过该软件，企业能够更加高效地管理财务，提高财务管理的准确性和可靠性。

ORACLE财务功能的优势ORACLE财务功能的优势主要包括以下几点：1. 高度集成化：ORACLE财务功能集成了多个财务管理模块，能够实现财务管理的全面覆盖。

2. 灵活性强：ORACLE财务功能支持多种财务管理方式，能够满足不同企业的财务管理需求。

3. 安全性高：ORACLE财务功能采用了多层次的安全措施，能够保障企业财务数据的安全性。

4. 易于使用：ORACLE财务功能采用了直观的界面设计和操作方式，使得企业用户能够快速上手。

ORACLE财务功能的应用场景ORACLE财务功能适用于各种规模的企业，尤其是中大型企业。

一般来说，以下几种企业适合使用ORACLE财务功能：1. 有较为复杂的财务管理需求的企业。

2. 需要进行全面的财务管理的企业。

3. 需要提高财务管理效率和准确性的企业。

ORACLE财务功能的使用方法ORACLE财务功能的使用方法主要包括以下几个步骤：1. 安装ORACLE财务功能软件，并进行必要的配置。

2. 进行基础设置，包括账户设置、科目设置等。

3. 进行财务管理操作，包括会计、财务报表、成本管理、预算管理等。

4. 进行数据分析和报告生成，以便进行财务决策。

总体来说，ORACLE财务功能是一款非常优秀的财务管理软件，能够帮助企业更加高效地管理财务，提高财务管理的准确性和可靠性。

Excel 2013在会计与财务管理中的应用项目二 Excel 2013在账务处理中的应用

【能力目标】
1 学会使用Excel 2013进行账务处理的操作。 2 学会使用Excel 2013生成总账、明细账等操作。
工作情境与分析
7
一、情境
李娜在熟练掌握Excel的基础操作之后，开始尝试用Excel建账。山东丰源有限责任公司为增值税一般纳税人，增值税税率为16%，所得税税率为25%。材料核算采用先进先出法。
以上操作的结果如图2-2所示。
图2-1 建立总账封面
图2-2 建账
设置账户即建立一个“会计科目及余额表”。会计科目是会计记账的核心，它主要有3个功能：一是作为会计分录的对象，二是作为记账的标准，三是作为制表的纲目。
在日常的会计核算中，会计科目一般分为一级科目、二级科目及明细科目，其中一级科目由国家财政部统一规定。
“总账科目”列的取值公式为“=VLOOKUP（LEFT（E2，4），'1809会计科目及余额表'!A:B，2，0）”。其含义是在“1809会计科目及余额表”的A 列中查找LEFT（E2，4）的值的位置，并给出A～B列中第2列相应位置的单元格的值。其中，LEFT（E2，4）是指从E2单元格左边取4个字符。VLOOKUP函数中右边的0表示要求函数给出精确的值。
在本任务中用到的操作技能有设置单元格格式和边框、增加行和列、删除行和列、冻结窗格等。
一、建立会计科目表
（1）在工作表“1809会计科目及余额表”的A1单元格中输入“科目编码”，在B1单元格中输入“科目名称”。选择A列，在“开始”选项卡下“数字” 分组中的“常规”下拉列表中，选择数字类型为文本。
本任务中用到的操作技能：设置单元格格式和边框、单元格合并及居中、增加行和列、删除行和列、冻结窗格、利用SUM函数及SUMIF函数求和、按“F9”功能键重算工作表等。

PBERP之财务管理系统（论文）2

2W字摘要近年来，随着我国信息技术的飞速发展，计算机应用已逐渐渗透到各个领域。

在企业管理领域内，计算机的应用已经十分广泛，各种管理机制与企业运作流程都与计算机紧密结合在一起，计算机的应用进一步完善了企业的管理，提高了企业的现代化管理形象。

ERP之财务管理系统是适应现代企业制度要求、推动企业财务管理走向科学化、规范化的必要条件，为企业建立起信息高速公路，促使企业逐步形成方便、科学、合理的管理模式。

ERP之财务管理系统属于企业资源计划模块之一，同时它也是企业管理系统中非常重要的一部分，该系统通过对财务信息进行数字化管理，加快信息处理速度，提高管理效率，从而促进企业的发展。

本系统是利用PowerBuilder 9.0 数据库技术并结合中国企业管理制度而建立起来的一个信息系统，主要包括应收管理、应付管理、资金管理和总帐管理等模块，实现了个模块的录入、查找和生成报表等功能。

关键字：财务管理系统，PowerBuilder 9.0，ERP——企业资源计划目录前言 (1)第一章 ERP（企业资源计划）原理 (2)1.1 ERP理论的形成 (2)1.1.1 基本MRP (2)1.1.2 闭环MRP (2)1.1.3 制造资源计划（MEP-II） (2)1.1.4企业资源计划(Enterprise Resource Planning --ERP) (3)1.2 ERP基本模块 (3)1.2.1 制造管理部分 (3)1.2.2 财务管理部分 (3)1.2.3 人力资源管理部分 (3)第二章开发工具简介 (4)2.1 PowerBuilder 9.0简介 (4)2.2 PowerBuilder9.0的特点 (4)2.2.1 专业的客户/服务器开发工具 (4)2.2.2 面向对象的编程 (5)2.2.3 支持多种关系数据库管理系统 (5)2.2.4 丰富的数据表现风格 (5)2.2.5 灵活快捷的数据转移方法 (6)2.2.6 功能强大的调试器和多种调试方式 (6)2.3 PowerBuilder的事务对象 (6)2.3.1 用数据库的事务管理指令实现完全控制 (6)2.3.2 PowerBuilder中的事务管理 (7)2.3.3 创建与删除自定义的事务对象 (8)第三章系统分析 (9)3.1 系统目标 (9)3.2 系统需求分析 (9)3.3 开发设计思想 (10)3.4 系统开发运行环境设置 (10)第四章系统设计 (11)4.1 系统功能结构设计 (11)4.2数据库设计与实现 (13)4.2.1 数据库需求分析 (13)4.2.2 数据库设计 (14)4.2.3 数据库逻辑结构设计与实现 (14)4.2.4 数据库的连接 (18)第五章关键模块及代码设计 (20)5.1 应用程序对象设计 (20)5.2 登陆界面设计 (20)5.3 主界面设计 (21)5.4 系统管理界面设计 (22)5.5 参数设置界面设计 (23)5.5.1 科目设置界面设置 (23)5.5.2 会计期间设置界面设置 (25)5.5.3 兑换率设置界面设置 (25)5.6 应收管理子系统界面设计 (25)5.6.1 应收结帐单管理界面设置 (26)5.6.2 应收结帐单查找界面设置 (26)5.6.3 应收结帐单报表界面设置 (28)5.6.4 收款单管理界面设置 (29)5.6.5 收款单查找界面设置 (29)5.6.6收款单报表界面设置 (30)5.7 应付管理子系统界面设置 (31)5.8 资金管理子系统界面设置 (31)5.9 总帐管理子系统界面设置 (31)5.10 帮助界面设置 (33)第六章系统的编译与发布 (34)6.1 创建工程对象 (34)6.2 编译生成和测试 (34)6.3 发布 (35)结论 (36)致谢 (37)参考文献 (38)附录 (39)图3.1系统数据流程图图4.1 a 功能模块总图图4.1 d 应收管理子系统功能图图4.1 e 应付管理子系统功能图图4.1 f 资金管理子系统功能图图4.1 g 总帐管理子系统功能图图5.5应收结帐单管理界面图5.6应收结帐单查询界面Powered by 计算机毕业论文网。

财务管理 HAPTER 2

CHAPTER 2Financial Statements, Taxes, and Cash Flow II. CONCEPTSTANGIBLE ASSETd 21. A computer used in a business office by the office manager is classified as:a. a current asset.b. an intangible asset.c. net working capital.d. a tangible asset.e. an inventory item.CURRENT ASSETSa 22. Which of the following are included in current assets?I. equipmentII. inventoryIII. accounts payableIV. casha. II and IV onlyb. I and III onlyc. I, II, and IV onlyd. III and IV onlye. II, III, and IV onlyCURRENT LIABILITIESb 23. Which of the following are included in current liabilities?I. note payable to a supplier in eighteen monthsII. debt payable to a mortgage company in nine monthsIII. accounts payable to suppliersIV. loan payable to the bank in fourteen monthsa. I and III onlyb. II and III onlyc. III and IV onlyd. II, III, and IV onlye. I, II, and III onlyNET WORKING CAPITALc 24. Which one of the following statements concerning net working capital is correct?a. Net working capital is negative when current assets exceed current liabilities.b. Net working capital includes cash, accounts receivables, fixed assets, and accountspayable.c. Inventory is a part of net working capital.d. The change in net working capital is equal to the beginning net working capitalminus the ending net working capital.e. Net working capital includes accounts from the income statement.NET WORKING CAPITALa 25. Which one of the following statements concerning net working capital is correct?a.The greater the net working capital, the greater the ability of a firm to meet itsshort-term obligations.b.The change in net working capital is equal to current assets minus current liabilities.c.Depreciation must be added back to current assets when computing the change innet working capital. working capital is equal to long-term assets minus long-term liabilities. working capital is a part of the operating cash flow.BALANCE SHEETd 26. An increase in total assets:a.means that net working capital is also increasing.b.requires an investment in fixed assets.c.means that shareholders’ equity must also increase.d.must be offset by an equal increase in liabilities and shareholders’ equity.e.can only occur when a firm has positive net income.LIQUIDITYc 27. Which one of the following accounts is the most liquid?a. inventoryb.buildingc.accounts receivabled.equipmente.patentBALANCE SHEETb 28. Which of the following accounts generally increase in value when a firm sells sharesof its common stock at a price in excess of par value?I. retained earningsII.paid-in surplusmon stockIV.preferred stocka. I and II onlyb. II and III onlyc. III and IV onlyd. I, II, and III onlye. II, III, and IV onlyLIQUIDITYe 29. Which one of the following statements concerning liquidity is correct?a.If you can sell an asset today, it is a liquid asset.b.If you can sell an asset next year at a price equal to its actual value, the asset ishighly liquid.c.Trademarks and patents are highly liquid.d.The less liquidity a firm has, the lower the probability the firm will encounterfinancialdifficulties.e.Balance sheet accounts are listed in order of decreasing liquidity.LIQUIDITYd 30. Liquidity is:a. a measure of the use of debt in a firm’s capital structure.b.equal to current assets minus current liabilities.c.equal to the market value of a firm’s total assets minus its current liabilities.d.valuable to a firm even though liquid assets tend to be less profitable to own.e.generally associated with intangible assets.SHAREHOLDERS’EQUITYd 31. Which of the following accounts are included in shareholders’ equity?I. interest paidII. retained earningsIII. paid in surplusIV. long-term debta. I and II onlyb. II and IV onlyc. I and IV onlyd. II and III onlye. I and III onlySHAREHOLDERS’EQUITYc 32. Shareholders’ equity:a. includes common stock, paid in surplus, retained earnings, and long-term debt.b.on a balance sheet is equivalent to the market value of the outstanding shares ofstock.c.inc ludes all of a firm’s earnings retained by the firm to date.d.increases, all else equal, when the dividends paid are greater than the net incomefor a year.e.includes the book value of any bonds issued by the firm.FINANCIAL LEVERAGEb 33. The higher the degree of financial leverage employed by a firm, the:a.lower the probability that the firm will encounter financial distress.b.greater the amount of debt incurred.c.greater the number of shares of common stock issued.d.greater the cash flow to creditors each year.e. lower the potential gains to shareholders.BOOK VALUEb 34. Book value:a. is equivalent to market value for firms with fixed assets.b.is based on historical cost.c.generally tends to exceed market value when fixed assets are included.d.is more of a financial than an accounting valuation.e.is adjusted to market value whenever the market value exceeds the stated bookvalue.MARKET VALUEa 35. When making financial decisions related to assets, you should:a.always consider market values.b.place more emphasis on book values than on market values.c.rely primarily on the value of assets as shown on the balance sheet.d.place primary emphasis on historical costs.e.only consider market values if they are less than book values.INCOME STATEMENTd 36. As seen on an income statement:a.interest is deducted from income and increases the total taxes incurred.b.the tax rate is applied to the earnings before interest and taxes when the firm hasboth depreciation and interest expenses.c.depreciation is shown as an expense but does not affect the taxes payable.d.depreciation reduces both the taxable income and the net income.e.interest expense is added to earnings before interest and taxes to get taxableincome.EARNINGS PER SHAREa 37. The earnings per share will:a. increase as net income increases.b.increase as the number of shares outstanding increase.c.decrease as the total revenue of the firm increases.d.increase as the tax rate increases.e.decrease as the costs decrease.DIVIDENDS PER SHAREe 38. Dividends per share:a. increase as the net income increases as long as the number of shares outstandingremains constant.b.decrease as the number of shares outstanding decrease, all else constant.c.are inversely related to the earnings per share.d.are based upon the dividend requirements established by Generally AcceptedAccounting Procedures.e.are equal to the amount of net income distributed to shareholders divided by thenumber of shares outstanding.REALIZATION PRINCIPLEb 39. According to Generally Accepted Accounting Principles,a.income is recorded based on the matching principle.b.income is recorded based on the realization principle.c.costs are recorded based on the liquidity principle. income is recorded based on the realization principle.e.depreciation is recorded as it affects the cash flows of a firm.MATCHING PRINCIPLEc 40. According to Generally Accepted Accounting Principles, costs are:a. recorded as incurred.b. recorded when paid.c. matched with revenues.d. matched with production levels.e. expensed as management desires.NONCASH ITEMSa 41. Depreciation:a. is a noncash expense that is recorded on the income statement.b.increases the net fixed assets as shown on the balance sheet.c.reduces both the net fixed assets and the costs of a firm.d.is a non-cash expense which increases the net operating income.e.decreases net fixed assets, net income, and operating cash flows.FIXED COSTSc 42. Fixed costs in the short-run generally include which of the following?I. manufacturing wagesII. cost of materials used in productionIII. property insuranceIV.contractually determined management salariesa. I and II onlyb.II and III onlyc.III and IV onlyd.I and IV onlye.II and IV onlyMARGINAL TAX RATEc 43. When you are making a financial decision, the most relevant tax rate is the _____rate.a. averageb.fixedc.marginald.totale.variableCASH FLOW FROM ASSETSe 44. The cash flow from assets is equal to:a. operating cash flow minus the change in net working capital plus net capitalspending.b. cash flow to creditors minus the cash flow to shareholders.c. earnings before interest and taxes plus depreciation plus taxes.d. earnings before interest and taxes plus depreciation plus taxes minus net capitalspending minus the change in net working capital.e. earnings before interest and taxes plus depreciation minus taxes minus net capitalspending minus the change in net working capital.CASH FLOW FROM ASSETSa 45. An increase in which one of the following will cause the cash flow from assets toincrease?a. depreciationb.change in net working capital working capitald.taxese.costsCASH FLOW FROM ASSETSb 46. Cash flow from assets must be negative when:a. the firm has a taxable loss for the year.b. the cash flow from creditors and the cash flow from stockholders are both negative.c. the cash flow from creditors is negative and the cash flow from stockholders ispositive.d. the change in net working capital exceeds the net capital spending.e. operating cash flow is less than the change in net working capital.OPERATING CASH FLOWd 47. Assume a firm has depreciation, taxes, and interest expense. In this case, operatingcash flow:a. is the same as net income.b.is the same as net income plus depreciation.c.must be positive because depreciation is added to the taxable income.d.can be positive, negative, or equal to zero.e.is equal to the cash flow to creditors.CHANGE IN NET WORKING CAPITALe 48. A firm starts its year with a positive net working capital. During the year, the firmacquires more short-term debt than it does short-term assets. This means that:a. the ending net working capital will be negative.b. both accounts receivable and inventory decreased during the year.c. the beginning current assets were less than the beginning current liabilities.d. accounts payable increased and inventory decreased during the year.e. the ending net working capital can be positive, negative, or equal to zero.NET CAPITAL SPENDINGb 49. Net capital spending:a. is negative if the sale of fixed assets is greater than the acquisition of current assets.b.is equal to zero if the decrease in the fixed assets account is equal to thedepreciation expense for the period.c. reflects the net changes in total assets over a stated period of time.d. is equivalent to the cash flow from assets.e. is equal to the ending net fixed assets minus the beginning net fixed assets.CASH FLOW TO CREDITORSc 50. The cash flow to creditors includes the cash:a.received by the firm when payments are paid to suppliers.b.outflow of the firm when new debt is acquired.c. outflow when interest is paid on outstanding debt.d. inflow when accounts payable decreases.e. received when long-term debt is paid off.CASH FLOW TO STOCKHOLDERSa 51. Cash flow to stockholders must be positive when:a.the dividends paid exceed the net new equity raised.b.the net sale of common stock exceeds the amount of dividends paid.c.no income is distributed but new shares of stock are sold.d.both the cash flow to assets and the cash flow to creditors are negative.e.both the cash flow to assets and the cash flow to creditors are positive.III. PROBLEMSCURRENT ASSETSb 52. A firm has $300 in inventory, $600 in fixed assets, $200 in accounts receivables,$100 in accounts payable, and $50 in cash. What is the amount of the currentassets?a. $500b. $550c. $600d. $1,150e. $1,200TOTAL LIABILITIESd 53. A firm has net working capital of $350. Long-term debt is $600, total assets are$950 and fixed assets are $400. What is the amount of the total liabilities?a. $200b. $400c. $600d. $800e. $1,200SHAREHOLDERS’EQUITYc 54. A firm has common stock of $100, paid-in surplus of $300, total liabilities of $400,current assets of $400, and fixed assets of $600. What is the amount of theshareholders’ equity?a. $200b. $400c. $600d. $800e. $1,000NET WORKING CAPITALb 55. The total assets are $900, the fixed assets are $600, long-term debt is $500, andshort-term debt is $200. What is the amount of net working capital?a. $0b. $100c. $200d. $300e. $400NET WORKING CAPITALc 56. Shareholders’ equity in a firm is $500. The firm owes a total of $400 of which 75percent is payable within the next year. The firm has net fixed assets of $600. Whatis the amount of the net working capital?a. -$200b. -$100c. $0d. $100e. $200LIQUIDITYd 57. Brad’s Co.has equipment with a book value of $500 that could be sold today at a 50percent discount. Their inventory is valued at $400 and could be sold to acompetitor for that amount. The firm has $50 in cash and customers owe them $300.What is the accounting value of their liquid assets?a. $50b. $350c. $700d. $750e. $1,000BOOK VALUEc 58. Martha’s Enterprises spent $2,400 to purchase equipment three years ago. Thisequipment is currently valued at $1,800 on today’s balance sheet but could actuallybe sold for $2,000. Net working capital is $200 and long-term debt is $800. What isthe book value of shareholders’equity?a.$200b.$800c.$1,200d.$1,400e. The answer cannot be determined from the information provided.MARKET VALUEb 59. Recently, the owner of Martha’s Wares encountered severe legal problems and istrying to sell her business. The company built a building at a cost of $1.2 millionthat is currently appraised at $1.4 million. The equipment originally cost $700,000and is currently valued at $400,000. The inventory is valued on the balance sheet at$350,000 but has market value of only one-half of that amount. The owner expectsto collect 95 percent of the $200,000 in accounts receivable. The firm has $10,000in cash and owes a total of $1.4 million. The legal problems are personal andunrelated to the actual business. What is the market value of this firm?a.$575,000b.$775,000c.$950,000d.$1,150,000e.$1,175,000NET INCOMEa 60. Ivan’s, Inc. paid $500 in dividends and $600 in interest this past year. Commonstock increased by $200 and retained earnings decreased by $100. What is the netincome for the year?a.$400b.$500c.$600d.$800e. $1,000NET INCOMEb 61. Art’s Boutique has sales of $640,000 and costs of $480,000. Interes t expense is$40,000 and depreciation is $60,000. The tax rate is 34%. What is the net income?a. $20,400b. $39,600c. $50,400d. $79,600e. $99,600MARGINAL TAX RATEc 62. Given the tax rates as shown, what is the average tax rate for a firm with taxableincome of $126,500?Taxable Income Tax Rate$ 0 - 50,000 15%50,001 - 75,000 25%75,001 - 100,000 34%100,001 - 335,000 39%a.21.38 percentb.23.88 percentc.25.76 percentd.34.64 percente. 39.00 percentTAXESd 63. The tax rates are as shown. Your firm currently has taxable income of $79,400.How much additional tax will you owe if you increase your taxable income by$21,000?Taxable Income Tax Rate$ 0 - 50,000 15%50,001 - 75,000 25%75,001 - 100,000 34%100,001 - 335,000 39%a.$7,004b.$7,014c.$7,140d.$7,160e.$7,174EARNINGS BEFORE INTEREST AND TAXESc 64. Tim’s Playhouse paid $155 in dividends and $220 in interest expense. The additionto retained earnings is $325 and net new equity is $50. The tax rate is 25 percent.Sales are $1,600 and depreciation is $160. What are the earnings before interest andtaxes?a.$480b.$640c.$860d.$1,020e.$1,440OPERATING CASH FLOWd 65. Your firm has net income of $198 on total sales of $1,200. Costs are $715 anddepreciation is $145. The tax rate is 34 percent. The firm does not have interestexpenses. What is the operating cash flow?a.$93b.$241c.$340d.$383e. $485NET CAPITAL SPENDINGc. 66. Teddy’s Pillows has beginning net fixed assets of $480 and ending net fixed assetsof $530. Assets valued at $300 were sold during the year. Depreciation was $40.What is the amount of net capital spending?a.$10b.$50c.$90d.$260e.$390CHANGE IN NET WORKING CAPITALb 67. At the beginning of the year, a firm has current assets of $380 and current liabilitiesof $210. At the end of the year, the current assets are $410 and the current liabilitiesare $250. What is the change in net working capital?a.-$30b.-$10c.$0d.$10e. $30CASH FLOW TO CREDITORSe 68. At the beginning of the year, long-term debt of a firm is $280 and total debt is $340.At the end of the year, long-term debt is $260 and total debt is $350. The interestpaid is $30. What is the amount of the cash flow to creditors?a.-$50b.-$20c.$20d.$30e. $50CASH FLOW TO CREDITORSa 69. Pete’s Boats has begi nning long-term debt of $180 and ending long-term debt of$210. The beginning and ending total debt balances are $340 and $360, respectively.The interest paid is $20. What is the amount of the cash flow to creditors?a.-$10b.$0c.$10d.$40e. $50CASH FLOW TO STOCKHOLDERSa 70. Peggy Grey’s Cookies has net income of $360. The firm pays out 40 percent of thenet income to its shareholders as dividends. During the year, the company sold $80worth of common stock. What is the cash flow to stockholders?a.$64b.$136c.$144d.$224e. $296CASH FLOW TO STOCKHOLDERSa 71. Thompson’s Jet Skis has operating cash flow of $218. Depreciation is $45 andinterest paid is $35. A net total of $69 was paid on long-term debt. The firm spent$180 on fixed assets and increased net working capital by $38. What is the amountof the cash flow to stockholders?a.-$104b.-$28c.$28d.$114e. $142The following balance sheet and income statement should be used for questions #72 through #80:Nabors, Inc.2005 Income Statement($ in millions)Net sales $9,610Less: Cost of goods sold 6,310Less: Depreciation 1,370Earnings before interest and taxes 1,930Less: Interest paid 630Taxable Income $1,300Less: Taxes 455Net income $ 845Nabors, Inc.2004 and 2005 Balance Sheets($ in millions)2004 2005 2004 2005Cash $ 310 $ 405 Accounts payable $ 2,720 $ 2,570Accounts rec. 2,640 3,055 Notes payable 100 0Inventory 3,275 3,850 Total $ 2,820 $ 2,570Total $ 6,225 $ 7,310 Long-term debt 7,875 8,100Net fixed assets 10,960 10,670 Common stock 5,000 5,250Retained earnings 1,490 2,060Total assets $17,185 $17,980 Total liab.& equity $17,185 $17,980CHANGE IN NET WORKING CAPITALc 72. What is the change in the net working capital from 2004 to 2005?a.$1,235b.$1,035c.$1,335d.$3,405e.$4,740NONCASH EXPENSESd 73. What is the amount of the non-cash expenses for 2005?a.$570b.$630c.$845d.$1,370e. $2,000NET CAPITAL SPENDINGc 74. What is the amount of the net capital spending for 2005?a.-$290b.$795c.$1,080d.$1,660e.$2,165OPERATING CASH FLOWd 75. What is the operating cash flow for 2005?a.$845b.$1,930c.$2,215d.$2,845e.$3,060CASH FLOW FROM ASSETSa 76. What is the cash flow from assets for 2005?a.$430b.$485c.$1,340d.$2,590e.$3,100NET NEW BORROWINGe 77. What is the amount of net new borrowing for 2005?a.-$225b.-$25c.$0d.$25e.$225CASH FLOW TO CREDITORSd 78. What is the cash flow to creditors for 2005?a.-$405b.-$225c.$225d.$405e.$630DIVIDENDS PAIDb 79. What is the amount of dividends paid in 2005?a.$25b.$275c.$570d.$625e.$845CASH FLOW TO STOCKHOLDERSc 80. What is the cash flow to stockholders for 2005?a. -$250b. -$25c. $25d. $250e. $275The following information should be used for questions #81 through #88:Knickerdoodles, Inc.2004 2005Sales $ 740 $ 785COGS 430 460Interest 33 35Dividends 16 17Depreciation 250 210Cash 70 75Accounts receivables 563 502Current liabilities 390 405Inventory 662 640Long-term debt 340 410Net fixed assets 1,680 1,413Common stock 700 235Tax rate 35% 35%NET WORKING CAPITALd 81. What is the net working capital for 2005?a.$345b.$405c.$805d.$812e.$1,005CHANGE IN NET WORKING CAPITALa 82. What is the change in net working capital from 2004 to 2005?a.-$93b.-$7c.$7d.$85e.$97NET CAPITAL SPENDINGb 83. What is net capital spending for 2005?a.-$250b.-$57c.$0d.$57e.$477OPERATING CASH FLOWb 84. What is the operating cash flow for 2005?a.$143b.$297c.$325d.$353e.$367CASH FLOW FROM ASSETSd 85. What is the cash flow from assets for 2005?a.$50b.$247c.$297d.$447e.$517NET NEW BORROWINGd 86. What is net new borrowing for 2005?a.-$70b.-$35c.$35d.$70e.$105CASH FLOW TO CREDITORSb 87. What is the cash flow to creditors for 2005?a.-$170b.-$35c.$135d.$170e.$205CASH FLOW TO STOCKHOLDERSd 88. What is the cash flow to stockholders for 2005?a.$408b.$417c.$452d.$482e.$503The following information should be used for questions #89 through #91:2005Cost of goods sold $3,210Interest 215Dividends 160Depreciation 375Change in retained earnings 360Tax rate 35%TAXABLE INCOMEe 89. What is the taxable income for 2005?a.$360b.$520c.$640d.$780e.$800OPERATING CASH FLOWd 90. What is the operating cash flow for 2005?a.$520b.$800c.$1,015d.$1,110e.$1,390SALESc 91. What are the sales for 2005?a.$4,225b.$4,385c.$4,600d.$4,815e. $5,000IV. ESSAYSLIQUID ASSETS92. What is a liquid asset and why is it necessary for a firm to maintain a reasonable level ofliquid assets?Liquid assets are those that can be sold quickly with little or no loss in value. A firm that has sufficient liquidity will be less likely to experience financial distress.OPERATING CASH FLOW93. Why is interest expense excluded from the operating cash flow calculation?Operating cash flow is designed to represent the cash flow a firm generates from its day-to-day operating activities. Interest expense arises out of a financing choice and thus should be considered as a cash flow to creditors.CASH FLOW AND ACCOUNTING STATEMENTS94. Explain why the income statement is not a good representation of cash flow.Most income statements contain some noncash items, so these must be accounted for when calculating cash flows. More importantly, however, since GAAP is used to create income statements, revenues and expenses are booked when they accrue, not when their corresponding cash flows occur.BOOK VALUE AND MARKET VALUE95. Discuss the difference between book values and market values on the balance sheet andexplain which is more important to the financial manager and why.The accounts on the balance sheet are generally carried at historical cost, not market values. Although the book value of current assets and current liabilities may closely approximate market values, the same cannot be said for the rest of the balance sheet accounts. Ultimately, the financial manager should focus on the firm’s stock price, which is a market value measure. Hence, market values are more meaningful than book values.ADDITION TO RETAINED EARNINGS96. Note that in all of our cash flow computations to determine cash flow from assets, wenever include the addition to retained earnings. Why not? Is this an oversight?The addition to retained earnings is not a cash flow. It is simply an accounting entry that reconciles the balance sheet. Any additions to retained earnings will show up as cash flow changes in other balance sheet accounts.DEPRECIATION AND CASH FLOW97. Note that we added depreciation back to operating cash flow and to additions to fixedassets. Why add it back twice? Isn’t this double-counting?In both cases, depreciation is added back because it was previously subtracted when obtaining ending balances of net income and fixed assets. Also, since depreciation is a noncash expense, we need to add it back in both instances, so there is no double counting.TAX LIABILITIES AND CASH FLOW98. Sometimes when businesses are critically delinquent on their tax liabilities, the taxauthority comes in and literally seizes the business by chasing all of the employees out of the building and changing the locks. What does this tell you about the importance of taxes relative to our discussion of cash flow? Why might a business owner want to avoid such an occurrence?Taxes must be paid in cash, and in this case, they are one of the most important components of cash flow. The reputation of a business can undergo irreparable harm if word gets out that the tax authorities have confiscated the business, even if only for a couple of hours until the business owner can come up with the money to clear up the tax problem. The bottom line is if the owner can’t come up with the cash, the tax authority has effectively put them out of business.CASH FLOW FROM ASSETS99. Interpret, in words, what cash flow from assets represents by discussing operating cashflow, changes in net working capital, and additions to fixed assets.Operating cash flow is the cash flow a firm generates from its day-to-day operations. In other words, it is the cash inflow generated as a result of putting the firm’s assets to work. Changes in net working capital and fixed assets represent investments a firm makes in these assets. That is, a firm typically takes some of the cash flow it generates from using assets and reinvests it in new assets. Cash flow from assets, then, is the cash flow a firm generates by employing its assets, net of any acquisitions.。

财务管理2(全英文)

14
Outline of Chapter 2
A. Creditors supply debt capital to the firm.
1. Debt capital is obtained mainly by buying on credit from suppliers or borrowing from banks and other institutions.
13
Outline of Chapter 2
II. Any business, irrespective of its organizational form, must have assets to operate. The capital raised to acquire these assets comes in two basic forms.
4
Outline of Chapter 2
of the business are taxed as personal income. 3. Limitations: 1) A sole proprietorship is limited in its ability to raise large sums of capital,liability for business debts, and 3) it
17
Outline of Chapter 2
must be paid before any dividends can be paid on common stock. This also holds true in the event of bankruptcy. 2. Common stockholders have a claim on the residual income

财务分析软件有哪些2篇

财务分析软件有哪些2篇第一篇：财务分析软件的常见类型及应用财务分析软件是现代企业最为常用的决策分析工具之一，它可以帮助企业科学地进行预算编制、财务分析、股票投资和管理决策等方面的工作。

本文将介绍财务分析软件的常见类型及应用。

一、财务分析软件的常见类型1.会计软件会计软件主要用于处理企业日常的会计核算工作，包括会计帐务处理、财务报表编制、税务申报等方面。

例如知名的财务软件全能王、用友、金蝶等。

2.财务管理软件财务管理软件主要用于企业的财务决策、预算编制、成本分析、绩效评估等方面。

例如SAP财务管理系统、Oracle财务管理系统等。

3.投资分析软件投资分析软件主要用于股票、基金、债券等投资品种的研究分析。

例如东方财富、同花顺、大智慧等。

4.数据分析软件数据分析软件主要用于企业大数据分析，可以通过多维度的分析，从而得出有效的洞见和商业价值。

例如SAS、SPSS、Excel等。

二、财务分析软件的应用1.预算编制财务分析软件可以协助企业进行预算编制，例如制定财务年度预算、部门预算、项目预算等。

借助软件的强大功能，企业可以更加精准地把握预算计划，提高预算编制的质量和效率。

2.财务分析财务分析软件可以帮助企业分析公司财务状况，例如利润表、资产负债表、现金流量表等财务报表的分析。

通过对关键财务指标的深入分析，企业可以准确评估公司的财务状况，及时进行决策调整。

3.股票投资投资分析软件可以帮助股民进行有效的股票投资分析，例如技术分析、基本面分析、行业分析等。

通过软件的帮助，股民可以全面把握股票市场动态，把握趋势，降低风险。

4.绩效评估财务分析软件可以帮助企业进行员工绩效评估，例如绩效考核、薪酬分配等方面。

软件可以快速生成员工绩效报告，帮助企业更加公正地评估员工绩效，并给予合理的奖惩。

综上所述，财务分析软件在企业管理中的应用越来越广泛，可以协助企业高效地完成决策分析、预算编制、财务分析、股票投资和绩效评估等工作。

企业应当根据自身需求，并结合软件的特点，选取适合的财务分析软件，以提高管理决策的质量和效率，实现良好的经济效益。

财务管理软件运行的基本过程及方法

一．启动系统软件（如用友通的系统管理）二．启动财务管理软件（如用友通）三．输入会计应用软件入口参数（如用户名、密码、财套、会计
年度、操作日期等）四．显示和选择财务管理软件菜单五．功能板块的操作 4.1.2 财务管理软件操作基本过程
4.2 总账子系统运行基本过程及方法
总账系统运行的基本过程
会计报表软件特定处理
2 一．报表上报二．报表收集三．报表汇总四．报表合并五．其他特定处理
4.5 小结
账务处理、工资核算、会计报表系统，尽管数据处理对象不同，具体处理要求不同，但运行基本过程是相同的，主要包括：系统初始化；系统日常运行；系统特定处理。这是共性运行过程，具体在运行不同软件时还应掌握其具体要求。
1 主要包括：总账系统初始化、总账系
统的日常运行、总
账系统特定处理
总账系统初始化
2 一．核算单位设置
二．操作人员管理
三．会计科目初始化
四．初始数额录入
五．设置凭证类别
六．其他初始设置
4.2 账务处理软件运行的基本过程及方法（续）账务处理系统日常运行
记账凭证处理
会计账簿处理
其他日常处理
– 主要包括：会计报表系统初始化、会计报表系统日常运行、会计报表处理
4.4.2 会计报表格式的有关术语
1. 标题
2. 副标题
3. 表头
4. 表体
5. 尾标题
6. 行与列
7. 固定表与可变表
8. 单元及单元组合
9. 区域
10. 关键字
4.4 会计报表软件运行的基本过程及方法（续）
会计报表系统初始化
第三讲通用财务软件系统应用的过程和方法
学习目标：熟悉通用财务管理软件的应用过程和基本方法，掌握账务处理系统(总账子系统)、会计报表子系统、（工资处理子系统）的初始化、日常运行、特殊业务的处理等的内容和方法。

财务管理作业2答案及解析三篇

财务管理作业2答案及解析三篇篇一：一、单项选择题1.货币时间价值在量的规定性上等于（ D ）。

A、社会平均资金利润率B、没有风险条件下的社会平均资金利润率C、没有通货膨胀条件下的社会平均资金利润率D、没有风险和通货膨胀条件下的社会平均资金利润率P52 第一章财务管理概述解析：时间价值在理论上等于没有风险，没有通货膨胀条件下的社会平均资金利润率。

2.关于货币时间价值，下列表述正确的有（ C ）A、普通年金终值与普通年金现值互为逆运算B、偿债基金系数与年金现值系数互为倒数C、先付年金终值是同期普通年金终值的（1+i）倍D、递延年金现值与递延期无关P57 第二章时间价值与风险收益解析：即付年金总账是在普通年金终值的基础上乘以（1+i）。

3.企业成本总额与业务量之间的依存关系称为（ D ）。

A、固定成本B、变动成本C、混合成本D、成本习性P92第四章利润规划与短期预算解析：成本性态也称成本习性，是指成本与业务量的依存关系。

4.本量利分析中的“利润”是指（ C ）。

A、营业利润B、利润总额C、息税前利润D、净利润P92 第四章利润规划与短期预算解析：利润规划是公司为实现目标利润（没有特殊说明均指息税前利润）而综合调整其经营活动的规模和水平的一种预测活动，是公司编制期间费用预算的基础，本量力分析是其最主要的分析方法。

5.一般认为，制造业企业合理的流动比率是（ B ）A、1B、2C、3D、4P80 第三章财务分析解析：一般认为，制造业企业合理的流动比率是2。

6.杜邦财务分析体系的核心指标是（ A ）。

A、净资产收益率B、总资产周转率C、权益乘数D、营业净利率P86第三章财务分析解析：净资产收益率是一个综合性极强、最有代表性的财务比率，它是杜邦分析体系的核心。

7.（ D ）是企业筹集资本的来源方向和通道。

A、筹资方式B、筹资方向C、筹资方法D、筹资渠道P119 第五章长期筹资方式与资本成本解析：筹资渠道是企业筹集资本的来源方向和通道。