【精品】第十一章财务报表练习
财务报表分析与运用 杰拉尔德 课后答案英文版第十一章
Chapter 11 SolutionsOverview:Problem Length Problem #s{S} 1 - 4, 9, 11, 12, 15, 16, 21, 22{M} 5, 7, 8, 10, 13, 14, 17, 18, 20, 23, 24 {L} 6, 19, 251.{S}(i) Interest expense = 12% x $10,000 (beginning balance oflease obligation) = $1,200.(ii)The lease obligation will be reduced by $100 ($1,300 - $1,200) leaving an obligation of $9,900.(iii)Cash from Operations will be reduced by the interest payment of $1,200. Cash from investing activities willnot be affected. (However, the firm will report thecapi tal lease as a “noncash investment and financingactivity.” Cash from financing will be reduced by theamount of the principal payment of $100.(iv)Under an operating lease there is no lease obligation on the balance sheet. The only effect on income isRent Expense of $1,300. Similarly, CFO is reduced by$1,300. (CFI and CFF are not affected).2.{S}(i) In a take-or-pay arrangement, a company contracts tobuy or pay for a certain amount of a supplier’scommodity at a predetermined price over a stated timeperiod. The company, by entering the contract, incursan economic liability. However, since it is only acontract, no accounting liability is recorded on thebalance sheet – it is off balance sheet.(ii) In a sale of receivable, a company “sells” its receivables to a third-party, usually a financialinstitution. Typically, the sale is made at adiscounted price from the face value and the sellermay retain some or all of the default risk. The sale,in substance, is a financing arrangement with thereceivables being used as collateral. However, underGAAP, the transaction is treated as a sale and thedebt does not appear on the balance sheet.(iii)A joint venture represents an investment of 50% or less by one company (the “investor”) in anothercompany. Under GAAP, since ownership is not over 50%,the assets and liabilities of the joint venture neednot be consolidated with the parent’s assets andliabilities. Hence, any debt taken on by the jointventure remains off balance sheet even when theinvestor is liable for the debt.11-13.{S} Effect of choice of interest rate on lessee:4.{S}a. Pallavi must capitalize the lease because the leaseagreement contains a bargain purchase option. Notethat the lease also meets one other capitalizationcriterion: The present value of minimum lease paymentsexceeds 90% of the fair market value of the equipment(see part b for computations).b. The fair market value of the asset is $125,000. Thepresent value of the MLPs is $127,785 (at 8%, thelower of the lessee and lessor rates); the asset mustbe capitalized at the (lower) fair market value. (Notethat the lease obligation is the sum of the presentvalues of the MLPs and the bargain purchase option –the latter is not provided.)11-2c.Leases must be capitalized at the lesser of thepresent value of lease payments or the fair value ofthe lease; in this case, the lease must be capitalizedat the fair value of $125,000.d. The existence of the bargain purchase option requiresdepreciation over the estimated economic life of theasset rather than the (shorter) lease term.e. The option creates the presumption that the asset willbe held past the expiration date of the lease.Otherwise it must be assumed that use of the assetwill revert to the lessor at expiration, requiring thelessee to depreciate the leased asset over the(shorter) lease term.5.{M}a. The following states the effects of Tolrem using thecapital lease method as compared with the operatinglease method.(i) Cash from operations is higher as only theinterest portion of lease expense is deductedfrom operating cash flows; total lease expense isdeducted for operating leases.(ii) Financing cash flow is lower for capital lease, as part of lease rental is treated asamortization of liability and classified asfinancing cash outflow.(iii)Investing cash flow is not affected by the lease treatment. However, the firm will report capitalleases in the statement of cash flows (or afootnote) as noncash investment activities.(iv) Net cash flow reflects the actual rental payment and is unaffected by the financial reportingtreatment of the lease.(v) Debt/equity ratio is higher for capital lease, as it records the present value of minimum leasepayments as debt and reduces net income (andtherefore equity) in first year.(vi) Interest coverage ratio is usually (not always) lower for capital lease method, which reportsinterest expense but also higher EBIT, see (vii).For coverage ratios well above 1.0, the ratiowill decline. If the increase in interest expenseexceeds the increase in EBIT, the ratio willdecline even for firms with very low coverageratios.11-3(vii)Operating income is lower for operating lease because the total lease payment is an operatingexpense; for capital lease, interest portion oflease expense is nonoperating.(viii)Net income is higher for operating lease; total lease expense (interest plus depreciation) ishigher for capital lease.(ix) Deferred tax assets are higher for capital lease;as lease treatment for tax purposes is unaffectedby accounting choice, capital lease will generatea deferred tax asset as taxable income (operatinglease) exceeds pretax income (capital lease).(x) Taxes paid are unaffected by choice of method.(xi) Pretax return on assets is higher for operating leases as pretax income is higher and no assetsare reported as the result of the lease; acapital lease reduces income and reports leaseassets. Post-tax return on assets is higher forthe same reasons.(xii)Pretax return on equity: both pretax income and equity are higher for operating than for capitalleases. The higher pretax income should increasethe ratio in all but exceptional cases. Post-taxreturn on equity should be higher for same reason.However as increase in post-tax income equals(for first year) increase in equity, there may bemore exceptional cases.b. Net income (viii) will be lower for the operatinglease after the "crossover" point. As total net income over the life of the lease is unaffected by the accounting choice, higher net income (operating lease) in the early years must be offset by lower net income in later years.c. Consistent use of the operating lease method in placeof capitalization will not change the direction of the effects shown in part A, but will increase their magnitude. In aggregate, new leases will keep Tolrem from reaching the crossover point for net income, keeping net income and return ratios higher than if the leases were capitalized.11-46.{L}a. and b.4 payment annuity of $10,000 per year at 8%). Assuming zero residualvalue, depreciation = $43,121/5 = $8,624.2Interest expense = 8% x ($43,121 - $10,000) = $2,650Caramino's EBIT is $1,376 higher; Aglianico reportsrental expense but no depreciation expense since itdoes not record an asset. Because total lease expense(depreciation plus interest) is higher than the leaserental, Caramino's EBT is lower by $1,274. After adeferred income tax offset of $510, Caramino's netincome is $764 lower.Caramino's deferred tax debit (asset) results from thedifference between financial reporting (capital lease)and tax reporting (operating lease). The $1,274 timingdifference results in a deferred tax debit of $1,274x .40 = $510c. andd. Comparison of Cash Flow Statementshave been collected by the end of the year.11-5Caramino reports higher cash from operations by $10,000. Since the tax rate is 40%, Aglianico (operating lease firm) reports aftertax operating cash outflow of $6,000. Caramino (capital lease firm) pays no interest but, since it uses the operating lease method for taxes, receives a tax deduction of $4,000 for the annual payment of $10,000. Caramino's aftertax operating cash inflow is $4,000.The difference ($6,000 + $4,000 = $10,000) is recorded by Caramino as a financing cash outflow; this is the amount of the lease payment considered a reduction of the capitalized lease liability for 2002. [Note that the lease payment made on January 1, 2002 has no interest component; there is no accrued interest as the lease has just begun. Interest accrued during the year will be paid January 1, 2003.]e. There is no impact on investing cash flow for eitherfirm. Caramino would report the present value of the capital lease as a noncash investment activity.f. The net cash outflow for each firm is the leasepayment of $10,000 less the tax deduction of $4,000 (40% tax rate). Only the classification of cash flow components is affected by the lease method used.g. By using the capital lease method, Caramino reportshigher debt and lower income. However the firm also reports higher cash from operations. The choice of method may reflect different debt covenants or simplya preference among financial characteristics.11-67.(M) a. Since it is the first year:Capital lease obligations $2,596,031Repayment of capital lease obligations 3,969Capital lease at inception $2,600,000b. Amortization expense =$2,600,000 - $2,479,570 = $120,430Assuming the asset is being amortized on a straightline basis over the lease term, the lease term =$2,600,000/$120,430 = 21.6 or 22 yearsTotal expense = interest + amortization =$120,430 + $223,733 = $344,163c. CFO was reduced by the interest expense of $223,733and CFF was reduced by the “repayment of capital leaseobligations” of $ 3,969d. Free cash flows should be reduced by $2,600,000 – the“cost” of the leased asset.e. (i) Lease expense would be lease payment =$223,733 + $3,969 = $227,702(ii) CFO would be reduced by lease payment of $227,702f. Using 1999 payment only: $223,733/$2,600,000 = 8.6%Using all the payments, we have exact MLP’s for thesix years 1999 –2004. The “thereafter” MLP’s totaling$4,596 thousand are spread over 16 years; i.e. $287.25thousand/year. Equating this stream to the presentvalue of $2,600,000 yields a rate (IRR) of 9.3%.The two methods yield rates within “range” of eachother especially when we consider that the ratederived from the first method is typically downwardbiased.11-78.{M}a. The adjustment involves the addition of the interestcomponent of minimum lease payments to stated interestexpense. The adjustment reflects a partial, de factocapitalization of operating leases.(i)Unadjusted Ratio of Earnings to Fixed Charges:Pretax earnings $ 2,363,646Interest on indebtedness 68,528Earnings before interest and taxes (EBIT) $ 2,432,174Fixed Charges:Interest on indebtedness $ 68,528Unadjusted Ratio of Earnings to Fixed Charges 35.5X(ii) The unadjusted ratio is almost four times the adjusted ratio. Note: the SEC rule that governsthis calculation assumes that the interestcomponent is one-third of the MLP. The trueinterest component may be higher or lower,changing the coverage ratio.b. Reported debt-to-equity = $550,000/$2,233,303 = 0.25c. Calculation of amounts adjusted for leasecapitalization:The Limited, Inc.1999 Working Capital Position and Capitalization Table1 Working capital is reduced by the principal component of the 2000MLPs calculated as$436,670 = [($643,828 - (.06 x $3,452,628)],where $3,452,628 is the present value calculated in note 2 below.2 Present value of MLPs using an interest rate of 6%. The “thereafter”MLPs are spread using the constant rate assumption; ($502,880 in 2005and 2006 and $422,102 in 2007).11-89.{S} Note: all amounts in $millionsa. Debt to equity = ($2,416 + $235)/$4,448 = 0.60b. (i) Interest portion of 2001 payment = $63-$39 = $24Therefore interest rate = $24/$235 = 10.2%(ii)Using the constant rate assumption yields theThe IRR that equates the above to $235 is 7.9%c. Under the constant rate assumption, the payment streamto be discounted at 10.2% isThe present value is $7,435d. Adjusted debt-to-equity is($2,416 + $235 + $7,435)/$4,448 = 2.27The adjustment increases the ratio almost four-fold.The real effect is greater as equity would be lower ifDelta had capitalized its operating leases at theirinception.e. After adjustment, both AMR’s and Delta’s ratios are atsimilar levels of 2.3x.Had the lower rate been used, the present value ofDelta’s operating lease would be significantly higheras would its debt-to-equity ratio.f. The adjustments are appropriate for two reasons(1)To obtain the appropriate levels of the ratio foreach firm. For both companies, the reported ratiosunderstate their financial leverage.(2)For comparison purposes. Before adjustment,Delta’s ratio at 0.6x is 50% lower than AMR’s 0.9x.After adjustment, that superiority is removed asboth firms have similar ratios.11-910.{M}a. The following MLP stream is assumed (€ million):At a rate of 7%, the present value is €505.3 millio nb. (i) €1,294/€14,145 = 0.09(ii)(€1,294 + €505)/€14,145 = 0.13c.Another assumption would be to find a decline ratefrom the initial payment of €166.5 such that the sumof the years 2 to 5 payments using that decline rateequals €275.2; i.e. solve for d i n the followingequation(d + d2 + d3 + d4 ) x €166.5 = €275.2The above can be solved by trial and error and thesolution is d = 67.66% with a MLP stream of €112.6,€76.2, €51.5 and €34.9.Using this MLP stream would increase the present valueof the operating lease obligation.11.{S}a. We use the constant rate assumption, yielding thefollowing payment stream (€ millions)At a discount rate of 7%, the present value is €12,543.b. (i) Reported debt-to-equity = €1,294/€14,145 = 0.09Adjusted for part a:(€1,294 + €12,543)/€14,145 = 0.98(ii) Adjusting for operating leases as well(€1,294 + €12,543 + €505)/€14,145 = 1.0111-1012.{S}a. The cash outflow of $25.6 million represents thedecrease in the balance of sold but uncollectedreceivables ($192.8 - $167.2). It represents netcollections (by Arkla as the firm continues to servicethe receivables) of receivables sold; amountscollected from previously sold receivables were paidto the purchasers of those receivables.b. Receivables sold but uncollected as of 12/31/93 can bededuced to be:Outstanding 3/31/94 $118.7 millionDecrease during quarter 107.7Outstanding 12/31/93 $226.4 millionc. The required adjustments to Arkla's CFO for quartersended:March 31, 1994 March 31, 1995 Cash outflow $107.7 $25.6These amounts are the decrease in receivables soldduring the respective quarters. The adjustment isrequired because the cash flow was recognized when thereceivables were sold rather than when customers paid.This adjustment produces a measure of CFO based onwhen the receivables were collected.13.{S} All amounts in $millionsa. (i) Current ratio was increased by 15% from 1.61 to1.86 as a result of receivable sale.Reported = $686/$369 = 1.86Adjusted = ($686 + $153.1)/($369 + $153.1) = 1.61 (ii) & (iii)Average receivables as reported =.5($546 + $312) = $429Adjusting for sale of receivables would increaseaverage receivables by.5($153.1 + $115) = $134 to $563Reported turnover = $2,951/$429 = 6.88# of days = 365/6.88 = 53 daysAdjusted turnover = $2,951/$563 = 5.24# of days = 365/5.24 = 70 daysAs a result of the receivable sale the cash cyclelooked better than it really was by (70 –53) =17 days and the receivables turnover “improved”from 5.24 to 6.8811-11b. Reported debt/equity = $1,096/$950 = 1.15Debt should be adjusted upwards by the receivablessold to ($1,096 + $153.1 =) $1,249.1 with a resultantdebt to equity ratio of $1,249.1/$950 = 1.31.c. Reported cash flow from operations increased by $154million from ($96) million to $58 million. Theseamounts were inflated by the increase in receivablessold and should be adjusted by that increase:Adjusted CFO 1998 = ($96) – ($115 – $103.3) = ($107.7)Adjusted CFO 1999 = $58 - ($153.1 – $115) = $19.9After removing the effects of the receivable sales,CFO increased by $127.6 million from ($107.7) millionto $19.9 million. The actual level and trend in CFO isconsiderably lower than the amounts reported.14.{M}a.11-12The sale of receivables allowed the company to show an improved receivable turnover and cash cycle; the improvement was more significant for 1999 as the amount of receivables sold increased and sales declined.b. The effect on the current ratio is minimal as the sameamount is added to both numerator and denominator of the ratio and that ratio is close to 1. The debt-to-equity ratio adjustment is more significant in 1999 due to the increase in receivables sold and the lower equity amount.c. As the calculation below indicates, both the level andtrend in CFO are overstated as a result of the sale of receivables.11-1315.{S}a. The cash from investment amounts are equivalent to thechange in the “Receivables sold by Funding topurchaser”. (Reca ll that 1997 was the first year ofreceivable sales.)b.receivable balances 17% to 21% less than their actuallevels.c. The sale of receivables should be reported as cashfrom financing as they are, in effect, borrowings(using receivables as collateral).16.{S} Aluminum producers that have take-or-pay contracts forenergy and/or bauxite have converted significantvariable costs into fixed costs. Therefore, theirmarginal costs are much lower than if these contractshad not been entered into. Under these conditions,aluminum producers will continue production as long asrevenue exceeds marginal costs, even though they losemoney based on total costs.17.{M}a. By transferring receivables to a (unconsolidated)subsidiary, Lucent removed the receivables from itsreceivable balance and reported them as “Investments,”a somewhat different asset category. Analyticaladjustment is required to eliminate the artificialreported “improvements” in receivables turnover, thecurrent ratio and the cash cycle.b. The adjustment requires adding $700 million (inaddition to the balance of uncollected receivables) tothe 1999 accounts receivable and current assets. Theeffect is to increase the growth in receivables,reduce the receivable turnover and increase the numberof days receivables outstanding. This adjustmentreinforces the conclusion (see text page 381) thatLucent’s receivables growth outpaced the growth insales. On the other hand, the adjustment improves the1999 current ratio.11-14Note: The bold values indicate which amounts were altered from Exhibit 11-4. The Exhibit 11-4 amounts for those items affected by the adjustment are shown in parentheses.11-1518.{M}a. Debt should be increased by:$ 20 million (present value of operating lease)5 (guarantee)7 (present value of take-or-pay agreement)$ 32 millionThere is no effect on equity as each obligation isoffset by a corresponding asset:Leased assets for operating leaseReceivable for Crockett's obligation to repay debtSupply agreementThe recomputed debt-to-equity ratio is:($12 + $32)/$20 = 2.2X as compared to .6X beforeadjustmentb. Additional interest expense is:Lease (effective interest rate is about 18%).18 x $20 = $3.6 millionBond guarantee .10 x 5 = 0.5Total $ 4.1 millionBefore adjustment, the interest expense is $1.0 millionand the times interest earned ratio is 5.0, implyingEBIT of $5.0 million.After adjustment, the ratio is:($5.0 + $4.1)/($1.0 + $4.1) = 1.78XNo adjustment has been made for the take-or-paycontract, as it does not affect 1993 interest expense.Adjustments in future years will be based on theimplicit interest rate of 21%.c. Reasons for entering into off-balance-sheet obligations:1. Avoidance of or mitigation of the risk of violatingdebt covenant restrictions.2. Leased assets revert to lessor after eight years,limiting risk of obsolescence.3. Guarantee of Crockett's debt may lower interestcosts, increasing profitability of investment.4. Contract with PEPE secures source of supply andpossibly advantageous pricing.11-16d. Additional information needed for full evaluation:1. (Lease) Useful life of leased assets; conditionsunder which lease can be canceled; nature ofleased assets.2. (Guarantee) Financial condition of Crockett; bondcovenants.3. (Take-or-pay) Alternate sources of supply;quantity to be purchased relative to total needs;price provisions of contract.19.{L}a. As the table below indicates, the declining paymentassumption using a 92% declining rate (the averagerate over the first five years (2000 - 2004)) is agood approximation for JC Penney. The present value is$3,320; a deviation of one-half of one percent fromthe stated present value of $3,302. If the constantpayment assumption is made, the error is about fourpercent.11-17b. Using only the first year payment: Payment = $66 andcurrent portion = $16; therefore interest portion = $50 and interest rate = $50/$417 =12%.Using all payments:Constant payment assumption implies MLP’s of $54 from 2004 through 2017 and $12 in 2018. Equating this payment stream to $417 yields an IRR of 11.8%For the declining payment assumption, we would use a declining rate of 95%, the average of (2000 - 2004).Using this rate yields an IRR of 10.44%The rate seems to be between 10.4%-12%. Given that two of the methods yield estimates closer to the high end of the range, using a rate of approximately 11.5% would be an appropriate estimate.c. The rate used by Sears is somewhat higher than that ofJ.C. Penney. That may be a function of (1)higher credit rating for Penney, (2)differing risk characteristics of the leased properties, or (3) Sears leases were entered into in periods of higher interest rates.d. Given the rapid decline over the first four years, wechoose to use the declining payment assumption. Usinga decline rate of .86 (the average over the first fiveyears) and a discount rate of 11.5% (from part b), the present value of the operating leases is $1,375 million.11-1820.{M} Adjusting for the operating lease results in adeterioration of the ratios in each case.* Year 2000 MLP = $352. Interest portion is equal to 11.5% x $1,325 = $158; Therefore, current portion of debt = $352 -$158 = $194** Present Value of operating leases as calculated in Problem 19 part d.† Assumes interest this year (1999) is approximately equal to next year’s (2000) interest levels.Note: No adjustment is made for pretax income, which maybe higher or lower depending on the age” of the lease.The earlier (later) in the lease term, expense is higher(lower) for the capital lease. On average the expense isidentical.As we do not know the relative age of theleases we assume no change.11-1921.{S} Sears’ MDA reports securitized (credit card) balancessold of $6,579 and $6,626 million in 1999 and 1998respectively. Adjusting for these balances (in 1999)requires adding $6,579 to accounts receivable andcurrent liabilities (assuming the debt is short-term)and increasing CFO by ($6,626 – $6,579) $47 million. Asthe table below indicates, the impact on these threeratios is considerable.22.{S} The adjusted ratios are poorer than those based on Sears’reported data. The adjustment for securitization ofreceivables accounts for far more of the impact than theoperating leases.Note: See problems 11-19, 11-20, and 11-21 for explanation of these adjustments11-2023.{M}a. Using th e constant rate assumption (MLP’s of $59million from 2004 - 2017 and $8 million in 2018), theimplicit interest rate is 4.19%.Note that Texaco has not guaranteed all of this lease.The total present value of the guaranteed portion ofthe lease is approximately ($336/44%) $764 million.b. The rate is somewhat lower than the 5% - 5.5% ratecalculated for Texaco in the chapter (page 385).c. Equilon may have less debt (in relation to theirassets) than Texaco, or the nature of its business (orof the leased assets) may be operationally less risky.The leases may have been entered into when interestrates were especially low.Assets are higher because inventory is replaced with (higher) receivables because of the recognition of manufacturing profit. Assets remain higher throughout the lease term.Revenues are higher in Year 1 as the sales-type lease recognizes a sale whereas the operating lease method does not. In later years, interest revenue from the sales-type lease should be lower than lease revenue for the operating lease. This effect is more pronounced over time; in year 9, interest income is low given the small remaining receivable.The revenue effect increases the asset turnover ratio in the first year. But the revenue effect reduces turnover in the ninth year.11-21Expenses are higher in year 1 due to the recognition of cost of goods sold. In later years, there is no expense for the sales-type lease; the operating lease method reports depreciation expense in every year, however.Initial period income and income-related ratios are higher for the sales-type lease because the sale (and income) is recognized at the inception of the lease. In later years, however, income is higher for the operating lease.Income taxes paid are the same since the lease cannot be considered a completed sale for tax purposes.Cash from operations is higher for the first year due to recognition of the sale (the investment in the lease is classified as an investing cash outflow). In later years the operating lease method shows higher cash from operations as rental income exceeds the interest income recorded for the sales-type lease (income taxes paid are the same).[See Exhibit 11-8 and the accompanying text for further explanation of these effects.]25.{L}a. The present value of the minimum lease paymentsreceivable of $170,271 (at 10%, the lower of lesseeand lessor rates) is more than 90% of the fair marketvalue of $185,250. Therefore, the lessee, Baldes,should capitalize the lease. It would be useful toknow whether the lessee has guaranteed the residualvalue of the leased asset.b. Leased assets $ 170,271Long-term lease obligation 167,298Current portion of lease obligation 2,973Total lease obligation $ 170,271Note that there are no income or cash flow statementeffects at the inception of the lease.11-2211-23c. (i) Balance sheet effects of capital lease:No impact on balance sheet if operating lease method applied. [Deferred tax assets reflecting the difference between total expense under the two methods would also be reported.](ii) Income statement effects of capital lease:1Interest expense for: 2001 = .10 x $170,271 2002 = .10 x $167,298 2Deprecation expense = $170,271/20 for each yearThe income statement would show lease expense of $20,000 each year under the operating lease method.(iii) Statement of cash flow effects of capital lease:The operating lease method reports $20,000 cash outflow from operations for each year.。
《中级财务会计》十一章“财务报告(上)”习题
第十一章财务报告（上）一、单选。
1、下列属于反映某一时点而非时期的财务报表的是（）A、资产负债表B、利润表C、现金流量表D、财务状况变动表2、反映企业一定时期内资金耗费和资金收回情况的报表是（）A、静态报表B、外部报表C、动态报表D、内部报表3、按会计准则和制度编制，有统一的格式和指标体系的报表是（）A、内部报表B、个别财务报表C、静态报表D、外部报表4、编制资产负债表时所依据的基本等式是（）A、收入=支出B、资产=负债+所有者权益C、资产=负债D、利润=收入-费用5、以下项目中，属于资产负债表中流动负债项目的是（）A、预计负债B、递延所得税负债C、一年内到期的长期借款D、应付债券6、资产负债表中资产项目的排列顺序是依据（）A、项目流动性B、项目收益性C、项目重要性D、项目时间性7、按上下顺序依次排列资产、负债和所有者权益项目的资产负债表格式是（）A、账户式B、单步式C、多步式D、报告式8、某企业某月产品销售税金2700元，应交税金期初贷方余额3500元，期末贷方余额600元，则本期应交税金支出的现金为（）A、2700 B、3500 C、5600 D、62009、某企业“长期债权投资”科目期末余额为100万元，其中一年内到期的长期债权投资20万元，则企业在资产负债表“长期债权投资”项目填列时，应填列的金额是（）万元。
A、100B、20C、120D、8010、“预收账款”科目所属的明细科目如果有借方余额，应在资产负债表___项目中列示。
（）A预收账款B、应收账款C、应付账款D、预付账款11、下列项目在发生净损失时以负数填列的是（）A、预付账款B、应收利息C、固定资产清理D、在建工程12、下列项目中，其余额不影响“利润表”中确定的本期净利润的是（）A、营业费用B、补贴收入C、以前年度损益调整D投资收益13、某股份公司2006年初对外发行80万份认股权证，行权价格3.5元。
2006年度净利润180万元，发行在外普通股加权平均数400万股，本年度普通股平均市场价格4元。
会计学11章习题及答案
第十一章财务报表一、单项选择题1.会计报表中项目的数字直接来源于（）。
A.原始凭证B.记账凭证C.日记账D.账簿记录2.财务报表是指企事业单位对外提供的反映企事业单位某一特定日期财务状况以及某一会计期间经营成果、现金流量等会计信息的文件，主要是由（）组成的。
A.资产负债表和利润表B.资产负债表、利润表和现金流量表C.会计报表和财务情况说明书D.会计报表和附注3.将报表分为静态报表和动态表示按报表的（）划分的。
A.服务对象B.编报主体C.编报时间D.经济内容4.资产负债表中的报表项目（）。
A.都是根据账户余额直接填列B.都是对账户发生额进行分析计算后填列C.大多数项目可以直接根据账户余额填列，少数报表项目需要根据有关账户发生额分析计算后才能填列D.大多数项目可以直接根据账户余额填列，少数报表项目需要根据有关账户余额分析计算后才能填列5.资产负债表中，“应收账款”项目应根据（）填列。
A.“应收账款”总分类账户期末余额B.“应收账款”总分类账户所属明细账的期末余额C.“应收账款”和“应付账款”中所属各明细分类账户的期末借方余额合计D.“应收账款”和“预收账款”总分类账所属各明细分类账户的期末借方余额合计6.多步式利润表是通过多步计算来确定当期损益的，通常把利润的计算分解为（）。
A.营业利润、利润总额、净利润和每股收益B.营业收入、营业利润、应税利润和净利润C.营业收入、营业利润、利润总额和净利润D.营业利润、利润总额和净利润二、多项选择题1.会计报表主要包括（）。
A.资产负债表B. 利润表C.现金流量表D.所有者权益变动表E.报表附注2. 财务报告的使用者有（）。
A.投资者B.债权人C.捐赠者D.上级主管部门和财税部门E.其内部管理人员和广大职工群众3.下列报表中，属于内部报表的是（）。
A.单位报表B.商品产品成本表C.制造费用明细表D.期间费用明细表E.产品成本明细表4. 资产负债表中的“存货”项目应根据（）等账户的期末借方余额之和填列。
财务报表练习题
财务报表练习题一、名词说明1.财务报表分析2.筹资活动3.投资活动4.经营活动5.会计政策6.会计估量7.资产负债表日后事项8.偿债能力9.营运资本10.速动资产11.速动比率12.现金比率13.长期偿债能力14.资本结构15.资产负债率16.产权比率17.有形净值债务率18.经营周期19.总资产周转率20.流淌资产周转率21.固定资产周转率22.应收账款周转率23.存货周转率24.营业利润率25.销售毛利率26.经营杠杆27.总资产收益率28.中期报告29.财务杠杆30.净资产收益率31.财务杠杆系数32.每股收益33.市盈率34.市净率35.每股净资产36.现金流量表37.现金38.现金流量39.财务弹性40.自由现金流量41.机会成本42.经济增加值二、单项选择题1.企业收益的要紧来源是（ A ）。
A.经营活动B.投资活动C.筹资活动D.投资收益2.短期债权包括（C ）。
A.融资租赁B.银行长期贷款C.商业信用D.长期债券3.下列项目中属于长期债权的是（ B ）。
A.短期贷款B.融资租赁C.商业信用D.短期债券4.资产负债表的附表是（ D ）。
A.利润分配表B.分部报表C.财务报表附注D.应交增值税明细表5.利润表反映企业的（ B ）。
A.财务状况B.经营成果C.财务状况变动D.现金流淌6.我国会计规范体系的最高层次是（ C ）。
A.企业会计制度B.企业会计准则C.会计法D.会计基础工作规范7.注册会计师对财务报表的（A ）发表意见。
A.公允性B.真实性C.正确性D.完整性8.无形资产应按（ D ）计量。
A.实际成本B.摊余价值C.账面价值D.账面价值与可收回金额孰低9.当法定盈余公积达到注册资本的（ D ）时，能够不再计提。
A.5％B.10％C.25％D.50%10.下列各项中，（ A ）不是阻碍固定资产净值升降的直截了当因素。
A.固定资产净残值B.固定资产折旧方法C.折旧年限的变动D.固定资产减值预备的计提11.股份经登记注册，形成的核定股本或法定股本，又称为（ D ）。
财务报表分析练习题
财务报表分析练习题财务报表是企业财务状况和经营成果的重要反映，通过对其进行分析，可以帮助我们了解企业的盈利能力、偿债能力、运营效率等方面的情况，为决策提供有力的依据。
以下是一些财务报表分析练习题，让我们一起来练习一下吧！一、资产负债表分析某公司的资产负债表如下：｜项目|金额（万元）｜｜：：｜：：｜｜货币资金|500|｜应收账款|800|｜存货|1000|｜固定资产|1500|｜无形资产|200|｜短期借款|300|｜应付账款|500|｜长期借款|800|｜所有者权益|2400|问题 1：计算该公司的流动比率和速动比率，并分析其短期偿债能力。
流动比率＝流动资产÷流动负债流动资产＝货币资金＋应收账款＋存货＝ 500 ＋ 800 ＋ 1000 ＝2300（万元）流动负债＝短期借款＋应付账款＝ 300 ＋ 500 ＝ 800（万元）流动比率＝ 2300÷800 ＝ 2875速动比率＝（流动资产存货）÷流动负债速动资产＝流动资产存货＝ 2300 1000 ＝ 1300（万元）速动比率＝ 1300÷800 ＝ 1625一般认为，流动比率在 2 左右比较合理，速动比率在 1 左右比较合理。
该公司的流动比率为 2875，大于 2，表明公司的短期偿债能力较强；速动比率为 1625，大于 1，也说明公司的短期偿债能力较好。
问题 2：计算该公司的资产负债率，并分析其长期偿债能力。
资产负债率＝负债总额÷资产总额×100%负债总额＝短期借款＋应付账款＋长期借款＝ 300 ＋ 500 ＋800 ＝ 1600（万元）资产总额＝流动资产＋固定资产＋无形资产＝ 2300 ＋ 1500 ＋200 ＝ 4000（万元）资产负债率＝ 1600÷4000×100% ＝ 40%一般认为，资产负债率在 50%左右比较合理。
该公司的资产负债率为 40%，低于 50%，说明公司的长期偿债能力较强，财务风险相对较低。
财务报表分析练习课财务报表分析练习课36页PPT
5.了解更多的报表外的行业信息和宏观信息； 6.编制预计财务报表； 7.多了解企业的管理特点和管理能力；
8.了解决策者的人格魅力。
第十一页，共三十六页。
试题(shìtí)
练习(liànxí)
简答：请简要描述选择(xuǎnzé)银行家比率2.0作为分析标准的实际应用性差异。
单选
练习(liànxí)
杜邦分析体系的源头和核心指标(zhǐbiāo)是（ A. 权益乘数 B.资产净利率 C.权益收益率
） D.总资产收益率
答案(dá àn)：C
第二十六页，共三十六页。
多选
财务分析的主要方法包括(bāokuò)（ ）
A.比较分析法
B.比率分析法
C.因素分析法 D.趋势分析法 E.定基替代法
•
5、知人者智，自知者明。胜人者有力 ，自胜 者强。 2024/8 /82024 /8/8202 4/8/82 024/8/8 8/8/20 24
利收益率的乘积 D.市盈率与股利收益率之比
C.市净率与股
答案(dá àn)：B
第二十四页，共三十六页。
单选
练习(liànxí)
财务报表的生命周期分析中现金流比较缺乏的时期为（ ） A.初创时期 B.成长(chéngzhǎng)时期 C.成熟时期 D.衰退时期
答案(dá àn)：A
第二十五页，共三十六页。
试题(shìtí)
项目 营业收入净额
应收账款 存货
存货销售成本
期初数
32 84
要求：计算(jì suàn)该公司的营业周期。
第九页，共三十六页。
练习(liànxí)
期末数 680 36 96 450
第十一章 财务报表趋势分析方法
第二节 趋势报表分析方法
趋势报表分析方法的含义
（一）趋势报表分析方法的基本含义
趋势报表分析是将一定时期内（两期或连续数期）的财 务报表数据在同一报表上予以并列列示，直接观察比较 各期有关项目的增减变动的方向、数额和幅度，以判断 企业的财务状况和经营成果变动情况及发展趋势的一种 财务报表分析方法。
财务报表分析方法
陈少华/主编
厦门大学出版社
21世纪会计学系列教材
Hale Waihona Puke 第十一章–第一节 –第二节 –第三节 –第四节
财务报表趋势分析方法
财务报表趋势分析概述 趋势报表分析方法 财务报表时间序列预测方法 预测财务报表及其敏感性分析方法
第一节
财务报表趋势分析概述
财务报表趋势分析的含义
（一）财务报表趋势分析的基本含义
趋势报表分析方法的类型
通过表11-3财务比率的趋势比较，结合财务比率视角一章 的内容，我们可以对春兰公司作出如下的判断： （1）净资产收益率：1999年度春兰公司净资产收益率 为18%，2000年度为16%，降低了2个百分点，春兰股 份指标值的下降反映了运营效益的降低。 （2）主营业务毛利率：春兰股份在家电行业竞争激烈 的情况下仍能取得1999年的获利水平，在行业中排名 亦属于前列。主营业务比率与1999年基本持平，仍达 到97%的水平，说明若2001年行业情况变动不大，企 业收益可保持相对稳定。
趋势报表分析方法的类型
（3）总资产报酬率：春兰股份2000年总资产报酬率较 1999年略有下降，但是在同行业中仍保持相对较高的 水准。另外，春兰股份2000年该指标值高于市场资本 利率，说明企业可适当扩大举债规模，充分利用财务杠 杆为股东赚取更多的收益。 （4）流动能力和现金能力：根据表11-3，春兰股份短 期偿债能力和现金能力的各项比率中，2000年度的流 动比率、速动比率比1999年度显著提高。 （5）资产负债率：春兰股份的资产负债率2000年不超 过30%，一方面反映出企业的经营稳健，另一方面也反 映企业未能充分利用财务杠杆。
第11章 财务报表分析方法的具体运用习练习和答案[4页]
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第十一章财务报表分析方法的具体运用习题一、单项选择题1.财务分析的目的就是通过对财务报告以及其他企业相关信息进行综合分析，得出简洁明了的分析结论，从而帮助企业相关利益人进行（）。
A.决策和评价B.分析和评价C.预测和决策D.考核和统计2.下列财务分析评价基准中，只是简单地根据事实现象归纳的结果的是（）。
A.经验基准B.行业基准C.历史基准D.目标基准3.债权人关注的重点是（）。
A.盈利能力B.偿债能力C.营运周期D.营运能力4.进行企业发展能力分析时，发展动因层面主要是对企业（）。
A.竞争能力进行分析B.财务状况进行分析C.经营成果进行分析D.偿债能力进行分析5.杜邦财务分析的核心指标是（）。
A.净资产收益率B.资产总额C.所有者权益D.资产周转率6.进行企业发展能力分析时，结果层面主要是对（）。
A.偿债能力进行分析B.财务状况进行分析C.经营成果进行分析D.竞争能力进行分析二、多项选择题1.依据杜邦分析法当权益乘数一定时影响资产净利率的指标有（）。
A.销售净利率B.资产负债率C.资产周转率D.产权比率2.下列各项中属于非经营活动损益的有 ( )。
A.财务费用B.营业外收支C.投资收益D.所得税3.某公司当年的税后利润很多却不能偿还到期债务为查清其原因应检查的财务比率包括（）。
A.资产负债率B.流动比率C.存货周转率D.应收账款周转率4.在杜邦分析图中可以发现提高净资产收益率的途径有（）。
A.使销售收入增长高于成本和费用的增加幅度B.降低公司的销货成本或经营费C.提高总资产周转率D.在不危害企业财务安全的前提下增加债务规模增大权益乘数5.下列各项中影响资产周转率的因素有（）。
A.企业年处行业及其经营背景B.企业经营周期的长短C.企业的资产构成及其质量D.资产的管理力度三、判断题1.依据杜邦分析原理，在其他因素不变的情况下，提高权益乘数，将提高净资产收益率。
（）2.一般来说，企业的获利能力越强，则长期偿债能力越强。
初级会计学 第十一章练习题(含答案)
第十一章会计档案习题一、单项选择题1．档案部门接收保管的会计档案需要拆封重新整理时，正确的做法是（ D ）。
A．由原封装人员拆封整理 B．由原财务会计部门拆封整理C．由档案部门拆封整理D．由档案部门会同原财务会计部门和经办人员共同拆封整理2．根据《会计档案管理办法》规定，企业银行存款余额调节表的保管期限为（ B ）。
A．1年 B．5年 C．10年 D．15年3．根据《会计档案管理办法》规定，企业库存现金日记账和银行存款日记账的保管期限为（ C ）。
A．10年 B．15年 C．25年 D．永久4．根据《会计档案管理办法》规定，企业季度财务会计报告的保管期限为（ A ）年。
A．3 B．5 C．10 D．155．下列会计档案中，应永久保管的是（ D ）。
A．库存现金日记账 B．原始凭证 C．总分类账 D．年度财务会计报告（决算）6．企业的月度财务会计报告及其说明文字应保管（ A ）年。
A．3 B．5 C．15 D．257．根据《会计档案管理办法》规定，企业原始凭证的保管期限为（ C ）年。
A．3 B．5 C．15 D．258．下列会计档案保管期满时仍不能销毁的是（ B ）。
A．会计移交清册 B．涉及到未了事项的原始凭证C．计算机输出的月度报表 D．涉及到未了事项的月度报表9．某企业2002年8月6日收到其开户银行的5月份银行对账单，按规定应保存至（ D ）。
A．企业清算完毕 B．2007年2月28日C．2007年3月6日 D．2007年12月31日10．下列资料中，不属于会计凭证类会计档案的是（ C ）。
A．原始凭证 B．汇总凭证 C．辅助账簿 D．记账凭证11．各单位每年形成的会计档案，都应由本单位（ A ）负责整理立卷，装订成册，编制会计档案保管清册。
A．财务会计部门 B．档案部门 C．人事部门 D．指定专人12．企业单位和行政单位的固定资产卡片的保管期限为（ D ）。
A．固定资产清理报废时 B．固定资产清理报废后1年C．固定资产清理报废后2年 D．固定资产清理报废后5年13．国家机关销毁会计档案时，应由（ B ）派员监销。
财务报表6-11章随堂练习答案
参考答案：BD
第08章投入资本报酬率分析·第一节投入资本报酬率的重要性
1.1.投入资本报酬率可以进行分析的领域包括（）。
A.管理效能
B．获利能力
C.资产管理能力
D．盈利预测
E．流动性
2.1.投入资本报酬率是计量公司业绩的指标。
第08章投入资本报酬率分析·第二节投入资本报酬率的构成
1.1.公司在进行业绩评价和控制时常用投入资本报酬率指标。
第06章流动性分析·第一节流动性分析的含义和重要性
1.1.流动性是指企业履行债务的能力。
参考答案：×
2.2.流动性关系到企业的持续经营能力
参考答案：√
第06章流动性分析·第二节营运资金分析
1.1.将资产分类为流动资产和非流动资产两大类的分类标志是资产的价值转移形式及其（）。
A.占用期限
B.变现速度
C.占用形态
C.有足够的存货
D.有足够的现金
参考答案：D
2.2．为加大企业资产的财务弹性，占比重最大的资产应是（）。
A.金融资产
B.流动资产
C.固定资产
D.实物资产
参考答案：B
3.1．有可能减弱企业的长期偿债能力的因素有（）。
A.或有事项
B.承诺事项？
C.长期经营性租赁
D.准备变现的长期资产？？
E.未决诉讼
参考答案：ABCE
第09章获利能力分析·第三节销售成本分析
1.1.下列各项中，引起企业销售利润率下降的是（）。
A.增加销货？
B.加速折旧？？？？
C.降低单位成本？？
D.提高售价
参考答案：B
2.1.销售毛利率＝1－销售毛利率
参考答案：√
第09章获利能力分析·第四节公司费用分析
财务报表练习题
财务报表练习题财务报表练习题财务报表是企业财务管理的重要工具，通过对企业财务状况的定量化描述，帮助企业管理者了解企业的经营状况和财务健康程度。
在财务报表的编制过程中，涉及到一系列的练习题，这些练习题旨在加深对财务报表的理解和应用。
本文将通过几个练习题的解答，来探讨财务报表的相关知识。
第一题：企业A的资产负债表如下：资产：- 流动资产：100,000- 长期资产：200,000负债和股东权益：- 流动负债：50,000- 长期负债：100,000- 股东权益：150,000请问企业A的资产负债表中的资产总额和负债总额分别是多少？解答：根据题目给出的资产负债表，资产总额等于流动资产加上长期资产，即100,000 + 200,000 = 300,000。
而负债总额等于流动负债加上长期负债，即50,000 + 100,000 = 150,000。
因此，企业A的资产总额为300,000，负债总额为150,000。
第二题：企业B的利润表如下：销售收入：500,000减：销售成本：300,000减：营业费用：100,000减：所得税费用：20,000请问企业B的净利润是多少？利润率是多少？解答：根据题目给出的利润表，净利润等于销售收入减去销售成本、营业费用和所得税费用，即500,000 - 300,000 - 100,000 - 20,000 = 80,000。
因此，企业B的净利润为80,000。
利润率是指净利润占销售收入的比例。
利润率的计算公式为净利润除以销售收入乘以100%。
根据题目给出的数据，利润率等于80,000除以500,000乘以100%，即16%。
因此，企业B的利润率为16%。
第三题：企业C的现金流量表如下：经营活动现金流入：200,000经营活动现金流出：150,000投资活动现金流入：100,000投资活动现金流出：80,000筹资活动现金流入：50,000筹资活动现金流出：30,000请问企业C的净现金流量是多少？解答：净现金流量是指经营活动、投资活动和筹资活动的现金流量的总和。
第十一章会计习题
第十一章判断T11-1财务会计报告，又称财务报告，由会计报表、会计报表附注和财务情况说明书组成。
√T11-2 财务报表的编制基础是持续经营。
√T11-3为了充分发挥财务报告的作用，应当定期向投资者、债权人、有关的政府部门以及其他报表使用者提供财务报告。
√T11-4 企业在编制会计报表前,一般应该进行账证核对、账账核对、账实核对,并进行期末账项调整,以保证会计信息的有用性。
√T11-5 披露财务报表就可以不披露报表附注，或者披露了报表附注就可以不披露财务报表。
×T11-6 会计报表一般都是比较会计报表。
√T11-7资产负债表是依据“资产=负债+所有者权益”恒等式设计的。
√T11-8资产负债表是反映企业在某一特定期间财务状况的报表.×T11-9资产负债表是动态报表.×T11-10资产负债表的资产按流动性大小排序：流动性小的资产排在前面，流动性大的排在后面。
×T11-11资产负债表的格式有单步式和多步式。
×T11-12资产负债表中的“存货”项目应根据“原材料”、“库存商品”等账户的期末余额合计数填列。
√T11-13在任何情况下，“应收账款”项目都是根据“应收账款”总账的期末余额填列的。
×T11-14 利润表是“收入-费用=利润”的扩展形式。
√T11-15 利润表是反映企业在某一日期经营成果及其分配情况的报表。
×T11-16 在没有增资、减资或利润分配的情况下,企业年度利润表中“利润总额”应该和年末与年初净资产的差额相等。
√T11-17利润表中的净利润一般是指企业利润总额扣除所得税以后的差额.√T11-18 利润表中的本年累计净利润应与“本年利润”账户的期末余额相等。
√T11-19“税金及附加”项目是根据“税金及附加”账户的期末余额填列的。
×T11-20现金流量表是指反映企业在某一时点上的现金及现金等价物流入和流出情况的会计报表。
财务报表分析章节练习题目及答案(修改后的)
财务报表分析章节练习题目及答案(修改后的)财务报表章节练习题目模块一-----第一章财务报表分析概述一、单项选择题：从下列各题的选项中选择一个正确的，并将其序号字母填入题干的括号里。
1.财务报表分析的最终目的是（）A.阅读财务报表B.做出某种判断C.决策支持D.解析报表答案：C2.下列不属于财务报表分析对象的是（）A. 筹资活动B.经营活动C.投资活动D.管理活动答案：D3.下列不属于财务报表分析基本原则的是（）A.严谨性原则B.目的性原则C.全面性原则D.多元立体性原则D.选择恰当、适用的分析方法，进行全方位分析E.得出分析结论，提交分析报告答案：ABCDE5.按照用以比较的指标数据的形式不同，比较分析法可分为（）A.绝对数指标的比较B.构成指数的比较C相对数指标的比较 D.动态指数的比较E.平均数指标的比较答案：ACE三、判断下列说法正确与否，正确的在题后括号里划“√”，错误的划“ⅹ”。
1.财务报表分析是以财务报表为主要依据，运用科学的分析方法和评判方式，对企业的经营活动状况及其成果做出判断，以供相关决策者使用的全过程。
（）√2.财务报表分析的基本资料就是资产负债表、利润表、现金流量表三张主表。
（）ⅹ3.偿债能力分析、运营能力分析和获利能力分析是财务报表分析的主要内容，也是企业三大基本经济活动的综合结果的体现。
（）√4.财务报表分析的主体是企业的各种利益相关者，主要有股东、企业管理者、债务人、顾客、政府机构等。
（）ⅹ5.构成比率是指某项财务分析指标的各构成部分数值占总体数值的百分比。
（）√6.只要两个公司处于同一行业，我们就可以对其财务状况进行比较分析。
（）ⅹ模块二-----第二章资产负债表解读1.下列各项中对账户式资产负债表表述不正确的是（）A.将资产负债表中的三个项目由上而下依次排列B.将资产项目列在报表的左方C.资产负债表左右两方平衡，且满足会计恒等式D.我国现行的企业资产负债表采用账户式格式答案：A2.下列信息中不由资产负债表提供的是（）A.企业资产状况B.企业的债务情况C.企业的债权人信息D.企业的自有资金答案：C3.在资产负债表中，为了保证生产和销售的连续性而投资的资产项目是（）A.货币资金B.存货C.长期股权投资D.固定资产答案：B4.反映内部筹资结果的资产负债表项目是（）A.长期负债B.资本C.长期股权投资D.留存收益答案：D5.按照我国现行会计准则的规定，确定发出存货成本时不可以采用的方法是（）A.先进先出法B.后进先出法C.加权平均法D.个别计价法答案：B6.商业汇票实质是一种（）A.交易性资产B. 商业信用行为C.可供出售资产D.持有至到期投资答案：B7.下列关于“存货”的各种表述中错误的是（）A.存货对企业生产经营活动的变化具有特殊的敏感性，必须使存货数量与企业经营活动保持平衡B.若企业存货过少，会影响生产，导致企业错失销售良机C.在传统的工业企业和商业企业，存货往往占流动资产总额的一半左右D.根据《企业会计准则第1号——存货》，个别计价法不再作为可供企业选择的存货计价方法之一答案：D8.下列有关资产负债表项目表述错误的是（）A.企业持有投资性房地产的目的是赚取租金或资本增值，或二者兼而有之B.为生产商品、提供劳务或者经营管理而持有的房地产属于固定资产C.对于无法预见为企业带来经济利益期限的无形资产不应摊销D.企业应当根据与固定资产有关的造价合理选择固定资产折旧方法。
财务报表课堂练习及答案
一、单项选择题1、下列各项中，（）属于对会计报表的编制基础、编制依据、编制原则和方法及主要项目等所作解释。
A、管理层讨论与分析B、董事会报告C、会计报表附注D、财务情况说明书【正确答案】C【答案解析】会计报表附注是为便于会计报表使用者理解会计报表的内容而对会计报表的编制基础、编制依据、编制原则和方法及主要项目等所作的解释。
会计报表附注是财务会计报告的一个重要组成部分，它有利于增进会计信息的可理解性，提高会计信息可比性和突出重要的会计信息。
【该题针对“财务会计报告概述,附注”知识点进行考核】2、下列各项中，（）不影响利润表中营业利润金额。
A、计提存货跌价准备B、出售原材料并结转成本C、购买国库券的利息收入D、清理管理用固定资产发生的净损失【正确答案】D【答案解析】清理管理用的固定资产发生的净损失，计入营业外支出，营业外支出科目不影响营业利润金额。
计提存货跌价准备引起资产减值损失科目变动，出售原材料并结转成本引起其他业务收入和其他业务成本变动。
购买国库券的利息收入产生了投资收益。
【该题针对“利润表,利润表编制的基本方法”知识点进行考核】3、下列各项中，（）不会影响营业利润金额增减。
A、资产减值损失B、财务费用C、投资收益D、营业外收入【正确答案】D【答案解析】营业外收入不会影响营业利润，它影响的是利润总额。
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（-公允价值变动损失）+投资收益（-投资损失）利润总额=营业利润+营业外收入-营业外支出【该题针对“利润表,利润表编制的基本方法”知识点进行考核】4、下列各项中，利润表无法直接反映的是（）。
A、主营业务利润B、营业利润C、利润总额D、净利润【正确答案】A【答案解析】在利润表中，第一步，以营业收入为基础计算营业利润，第二步，以营业利润为基础，计算利润总额，第三步，以利润总额为基础，计算净利润。
【该题针对“利润表,利润表的概念、意义及格式”知识点进行考核】5、下列资产负债表项目中，反映“应收账款”科目所属明细项目贷方余额的是（）。
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单项选择题1。
某企业2007年发生的营业收入为1000万元，营业成本为600万元,销售费用为20万元,管理费用为50万元,财务费用为10万元,投资收益为40万元，资产减值损失为70万元（损失），公允价值变动损益为80万元（收益），营业外收入为25万元,营业外支出为15万元。
该企业2007年度的营业利润为（)万元。
A．370 B．330 C．320 D．390正确答案：A答案解析：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(－公允价值变动损失）＋投资收益（－投资损失)＝1000－600－20－50－10＋40－70＋80＝370（万元）.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．195正确答案:A答案解析：该企业资产负债表中“存货"项目的金额＝“发出商品”科目余额50＋“原材料"科目余额60－“材料成本差异”科目贷方余额5－“存货跌价准备”余额20＝85（万元）。
3.资产负债表中的资产、负债项目按（）排列。
A．变现性B．流动性C．时间性D．波动性正确答案:B答案解析：资产负债表是以流动性为分类标准，将资产分为流动资产与非流动资产，负债分为流动与非流动负债。
资产负债表中资产、负债项目中流动性较强的排在前面,流动性较差的排在后面。
4.甲企业于2006年12月31日分别借入两年期100万元借款,五年期500万元借款。
两项借款均为单利计算利息,到期一次还本付息，年利率为3％。
甲企业在2007年度资产负债表中“长期借款”项目应为( )万元。
A．500 B．515C．600 D．618正确答案：B答案解析:一年内到期负债应列入“流动负债”项目中，长期借款计提利息时，一方面增加“财务费用"或“在建工程”，一方面增加“长期借款”，所以在2007年资产负债表中“长期借款”项目＝500×（1＋3％）＝515(万元).5。
某股份有限公司20×7年期初发行在外的普通股10000万股，3月2日新发行4500万股，12月1日回购1500万股，以备将来奖励职工.本年净利润为8000万元，则基本每股收益为（）.A．0．61元B．0．8元C．0．59元D．1．72元正确答案:C答案解析:发行在外普通股加权平均数＝10000×12÷12＋4500×10÷12－1500×1÷12＝13625（万股）；基本每股收益＝8000÷13625≈0．59(元）。
6。
某企业2007年度“固定资产”科目的期末借方余额为160000元，“累计折旧”科目的期末贷方余额为60000元,“固定资产减值准备”科目的期末贷方余额为20000元。
则该企业2007年度资产负债表中“固定资产”项目的金额应为（)元.A．80000 B．100000C．140000 D．180000正确答案：A答案解析：“固定资产"项目，反映企业各种固定资产原价减去累计折旧和减值准备后的净额.该企业2007年度资产负债表中“固定资产”项目的金额＝160000—60000—20000＝80000(元）。
7.以下项目中，属于资产负债表中流动负债项目的是（）。
A．预计负债B．递延所得税负债C．一年内到期的长期借款D．应付债券正确答案：C答案解析：预计负债、递延所得税负债、应付债券在非流动负债项目下列示;一年内到期的长期借款应在流动负债项目内反映。
8。
下列各账户余额中，不在资产负债表“存货”项目中反映的是（）.A．工程物资B．委托代销产品C．低值易耗品D．生产成本正确答案：A答案解析：“存货"项目应当根据“原材料"、“库存商品”、“发出商品"、“周转材料”、等科目的期末余额，减去“存货跌价准备"科目期末余额后的金额填列；工程物资应在资产负债表中单独反映.9。
某企业2007年4月1日从银行借入期限为3年的长期借款400万元，编制2009年12月31日资产负债表时，此项借款应填入的是（）。
A．短期借款B．长期借款C．其他长期负债D．一年内到期的长期负债正确答案：D答案解析：2007年4月1日从银行借入期限为3年的长期借款，该项借款到2009年12月31日还有3个月的时间就要到期，则该项借款应填入资产负债表中的“一年内到期的长期负债”项目中。
10.资产负债表中，根据有关总分类账户余额直接填列的项目是（）.A．货币资金B．应收账款C．交易性金融资产D．长期股权投资正确答案:C答案解析：货币资金应根据“库存现金”、“银行存款”、“其他货币资金”科目的期末余额计算填列；应收账款项目根据“应收账款"和“预收账款”等科目所属明细科目期末借方余额减去“坏账准备”科目余额填列；交易性金融资产项目根据“交易性金融资产”科目期末余额直接填列。
长期股权投资项目根据“长期股权投资”科目期末余额减去“长期股权投资减值准备"科目余额填列。
11。
某企业“应付账款"科目月末贷方余额20万元，其中:“应付甲公司账款"明细科目贷方余额25万元，“应付乙公司账款”明细科目借方余额5万元；“预付账款”科目月末贷方余额30万元，其中：“预付A工厂账款”明细科目贷方余额40万元，“预付B工厂账款"明细科目借方余额10万元。
坏账准备账户余额为0。
该企业月末列示在资产负债表中“预付账款”项目的金额为( ）。
A．10万元B．15万元C．30万元D．40万元正确答案:B答案解析：应付账款是负债账户，余额应在贷方,预付账款是资产账户，余额应在借方；当明细账余额与总账余额一致时，分别根据两科目总账余额填列即可；不一致时，根据“应付账款”与“预付账款”明细科目的借方余额之和填在“预付账款”项目中；“应付账款”明细科目借方余额5万，“预付账款”明细科目借方余额10万，则填列“预付账款"项目中的金额为15万元12.下列资产负债表项目，不是应根据几个明细账账户期末余额填列的是（）。
A．应收账款B．应付账款C．应付利息D．预付账款正确答案：C答案解析:“应收账款”项目，应当根据“应收账款"、“预收账款”等科目所属明细科目期末借方余额减去“坏账准备”科目余额合计填列；“应付账款”项目，应当根据“应付账款”、“预付账款"等科目所属明细科目期末贷方余额合计填列；“预付账款”项目，应当根据“预付账款”、“应付账款"等科目所属明细科目期末借方余额合计填列；“预收账款"项目,应当根据“应收账款”、“预收账款”等科目所属明细科目期末贷方余额合计填列.13.反映企业一定时点财务状况的报表是（）。
A．利润表B．资产负债表C．主要产品单位成本表D．现金流量表正确答案:B答案解析:资产负债表是反映企业在某一特定日期财务状况的报表。
多项选择题1。
下列各项中，会对利润表中的营业利润产生影响的有（). A．购入交易性金融资产发生的交易费用B．转销盘亏的固定资产C．计提在建工程减值准备D．出租无形资产取得的收入E．出售形资产取得的收入正确答案：ACD答案解析:营业利润＝营业收入一营业成本一营业税金及附加一销售费用一管理费用一财务费用一资产减值损失±公允价值变动损益。
购入交易性金融资产发生的交易费用应计入投资收益，影响营业利润；转销盘亏的固定资产计入营业外支出，不影响营业利润；计提在建工程减值准备计入资产减值损失，影响营业利润；出租无形资产取得的收入计入其他业务收入，影响营业利润；出售无形资产取得的收入计入营业外收入中，不影响营业利润.因此，答案是ACD2.资产负债表项目中的货币资金项目应根据（）填列。
A．库存现金B．银行存款C．其他货币资金D．备用金E．资本公积金正确答案：ABC答案解析：“货币资金”项目根据“库存现金”、“银行存款"、“其他货币资金”三个总账科目的期末余额合计填列.3.资产负债表的格式分为（）。
A．账户式B．报告式C．单步式D．多步式E．丁字式正确答案：AB答案解析：资产负债表的格式包括账户式和报告式两种。
4。
下列资产负债表项目，不是根据相应总账账户期末余额直接填列的是（）。
A．应收账款B．应付账款C．预收账款D．应付票据E．预付账款正确答案：ABCE答案解析:应付票据项目,反映企业购买材料、商品和接受劳务供应等开出、承兑的商业汇票,包括银行承兑汇票和商业承兑汇票。
本项目根据“应付票据"科目期末余额填列。
5。
按照财务报表反映财务活动方式的不同，可以分为（)。
A．中期报告B．年报C．静态报表D．动态报表E．合并财务报表正确答案:CD答案解析：按照财务报表反映财务活动方式的不同，可以分为静态财务报表和动态财务报表。
6.按财务报表的服务对象，可以分为( ）。
A．外部报表B．内部报表C．个别报表D．合并财务报表E．年报正确答案:AB答案解析：按照财务报表的服务对象，可以分为外部报表和内部报表.7.每股收益的计算包括（)。
A．基本每股收益B．稀释的每股收益C．加权的每股收益D．期望每股收益E．除权的每股收益正确答案：AB答案解析：按照国际惯例，每股收益的计算包括基本每股收益和稀释的每股收益。
8。
一套完整的财务报表至少要包括以下（）.A．资产负债表B．利润表C．现金流量表D．所有者权益变动表E．附注正确答案：ABCDE答案解析:财务报表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。
财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益变动表和附注等五个部分。
9.下列各项，应包括在资产负债表“存货”项目的有（)。
A．周转材料B．原材料C．库存商品D．生产成本E．在途物资正确答案:ABCDE答案解析：“存货”项目应当根据“原材料”、“库存商品”、“发出商品"、“周转材料”、“在途物资”等科目的期末余额,减去“存货跌价准备”科目期末余额后的金额填列。
10.对外会计报表包括( )。
A．资产负债表B．利润表C．所有者权益变动表D．制造费用明细表E．现金流量表正确答案：ABCE答案解析：对外会计报表主要是供企业外部的投资者、债权人和政府部门等使用的会计报表。
如资产负债表、利润表、现金流量表等。
计算题1.乙公司属于工业企业.为增值税一般纳税人,适用17％的增值税税率，售价中不含增值税。
商品销售时，同时结转成本。