财务报表分析期中考试试题

1、蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂

2、螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节

3、莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃

4、莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁

5、蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂

6、蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂

7、薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀

8、薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁

9、薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁

10、蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿

11、蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀

12、蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀

13、蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈

14、莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿

15、蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀

16、葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇

17、蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈

18、薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆

19、薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇

20、蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇

21、蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅

22、蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆

23、螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆

24、莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄

25、莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅

26、蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆

27、蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃

28、蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄

29、薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀芄薃羃袆芃蚅螆膅节莅羂肁莂蒇螅羇莁薀羀袃莀蚂螃芁荿蒂薆膇莈薄袁肃莇蚆蚄罿莆莆衿袅莆蒈蚂膄蒅

30、薀袈肀蒄蚃蚀羆蒃莂袆袂蒂薅虿芁蒁蚇羄膇蒀蝿螇肃蒀葿羃罿肆薁螅袅肅蚄羁膃膄莃螄聿膃蒆罿羅膃蚈螂羁膂螀蚅芀膁蒀袀膆膀薂蚃肂腿蚄衿羈膈莄蚁袄芇蒆袇膂芇蕿蚀肈芆螁袅肄芅蒁螈羀 Students Random Number : _MSc IN APPLIED FINANCEFinancial Statements Analysis INSTRUCTIONS TO STUDENTS1The time allowed for this examination paper is 2.5 hours.2This examination paper contains thirty-four (34) multip

31、le-choice questions and three analytic questions. You are REQUIRED to answer ALL questions. No marks will be deducted for wrong answers.3Please select the most suitable answer to each question by shading your answer with pencil only in the answer sheet provided. 4This is a closed-book examination. Y

32、ou are allowed to use a financial calculator.5There are ten (10) printed pages including this instruction sheet. 6You are required to return the full set of question paper at the end of the examination. Please write your name on the top right hand corner of this instruction sheet. 一、Single Choices （

33、1.5 points for each question, 51 points in total）1. As a general rule, revenue is normally recognized whenA. It is measurableB. It is measurable and received,C. The measurement process is complete.D. The earnings process is complete and cash receipt is assured.2. If a company recognizes revenue earl

34、ier than justified under accrual accounting, which of the following best describes the impact on accounts receivable and equity, respectively? Accounts Receivable Equity A. Overstated OverstatedB. Overstated UnderstatedC. Understated OverstatedD. Understated Understated3. If a company uses the compl

35、eted contract method rather than the percentage-of-completion method for a three-year contract, the net income and cash from operations the company recognizes in the first year are:A. will be greater and higher respectively, if the completed-contract method is usedB. will be lower and the same respe

36、ctively, if the completed-contract method is usedC. will be the same for both methodsD. will be lower and lower respectively, if the completed-contract method is used4. For a material item to be classified as an extraordinary item on the income statement, the item must be:A. estimated and probableB.

37、 unusual in nature and infrequent in occurrenceC. probable and infrequent in natureD. current and unusual in frequency5. In the statement of Cash Flows, which of the following best describes whether interest paid and dividends paid, respectively, are classified as operating or investing cash flows?D

38、ividends paid Interest paidA. Operating OperatingB. Operating FinancingC. Financing OperatingD. Financing Financing 6. Among the following items, which is added to net income for calculation of cash flows from operating activities in the indirect method?A. Increase of inventoryB. Decrease of prepaid

39、 expensesC. Decrease of dividend paidD. Increase of accounts receivable7. The following information was available for the B Inc. for 2006:Net income132Exchanged equity for debt34Increase in inventory42Increase in accounts payable30Retirement of common stock45Depreciation expense25What was B net cash

40、 flow from operations?A. 229 B. 145 C. 169 D. 1848. Which of the following is NOT reported as a noncash transaction on a firms statement of cash flows?A. Exchanged equipment with a book value of $1.7 million for equipment valued at $2.1 million.B. Purchase of treasury stockC. Issued 5,000 shares of

41、preferred stock for land with a fair value of $4.8 millionD. conversion of bonds payable into common stock9. A companys current ratio is 0.8. If the company uses cash to retire notes payable that are due within one year, would this transaction most likely Increase or Decrease the current ration and

42、asset turnover ratio, respectively? Current ratio Asset Turnover RatioA. Increase DecreaseB. Increase IncreaseC. Decrease IncreaseD. Decrease Decrease10. The cash conversion cycle measures:A. the number of days cash is tied up in working capitalB. the average collection period of accouts receivableC

43、. the time to convert cash into profitD. none of above11. Common-size income statements express a companys accounts relatively to:A. the aggregate economyB. the companys own assets C. the companys salesD. the companys cash collections from customers12. During periods of sustained rising prices, comp

44、ared with LIFO method, how will the FIFO method affect a companys COGS, net income and income tax liability, respectively?A. increase, increase, increaseB. increase, increase, decreaseC. decrease, decrease, increaseD. decrease, increase, increase13. Selected financial data from Krandall, Inc.s finan

45、cial statements was as follows (in $): Inventory at Jan. 1374,000LIFO Reserve at Jan. 123,000Inventory at Dec. 31348,400LIFO Reserve at Dec. 3125,000COGS1,900,000Net income 170,000Krandall uses the last in, first out (LIFO) inventory cost flow assumption. The tax rate is 35 percent. What is the Inve

46、ntory turnover ratio if Krandall used first in, first out (FIFO) instead of LIFO ? A. 4.927 B. 5.260 C. 4.904 D. 5.08414. The same conditions as in Question 13. What is Inventory turnover ratio under the current cost method?A. 4.927 B. 5.260 C. 5.255 D. 4.93215. The same conditions as in Question 13

47、. If the ROE for Krandall is 4.6%, What is ROE if Krandall used first in, first out (FIFO) instead of LIFO ? A. 4.616% B. 4.581% C. 4.635% D. 4.932%16. During periods of declining prices and stable inventory levels:LIFO COGS weighted average COGSFIFO COGS LIFO COGS weighted average COGSFIFO COGS LIF

48、O COGS=weighted average COGS=FIFO COGSweighted average COGS FIFO COGS17. In a period of rising prices, LIFO liquidation results in: A. higher earnings. B. increase in accounts receivable. C increase in inventory.D. lower earnings.18. JME purchased 400 units of inventory that cost $6.00 each. Later t

49、he firm purchased an additional 500 units that cost $7.50 each. JME sold 700 units of inventory for $10.5 each. If JME uses a first in, first out (FIFO) cost flow method, the amount of gross profit appearing on the income statement is: A. $3,600. B. $4,650. C. $7,350. D. $2,700. 19. Compared with fi

50、rms that expense costs, firms that capitalize costs can be expected to report: A.higher asset levels and higher equity levels in the early years of the assets life. B.lower asset levels and higher equity levels in the early years of the assets life. C.higher asset levels and lower equity levels in t

51、he early years of the assets life. D.lower asset levels and lower equity levels in the early years of the assets life. 20. Compared to firms that expense costs, firms that capitalize expenses will have: A. lower income variability. B. lower cash flow from operations. C. higher leverage ratios. D. lo

52、wer current net income. 21. The capitalization of interest costs during construction:decreases net income during the construction phaseincreases future net incomedecrease future depreciation expenseincreases future depreciation expense 22. Software development costs incurred before and after a produ

53、ct is proven economically feasible are:expensed both before and afterexpensed before and capitalized after capitalized both before and aftercapitalized before and expensed after23. Train, Inc.s cash flow from operations (CFO) in 2004 was $28 million. Train paid $16 million cash to acquire a franchis

54、e at the beginning of 2004 that was expensed in 2004. If Train had selected to amortize the cost of the franchise over eight years, 2004 cash flow from operations (CFO) would have been:A.$44 million. B.$42 million. C.$14 million. D. unchanged.24. The same conditions as in Question. Assuming that pre

55、tax income of Train, Inc. in 2004 is 20 million. If Train had selected to amortize the cost of the franchise over eight years, 2004 pretax income would have been: A.$24million. B.$36million. C.$34 million. D. unchanged.25. Selected financial data from Diso, Inc.s income statement for 2007 was as fol

56、lows (in $):Interest expense $ 802Capitalized interest 282 Pretax income 3578 Amortization of capitalized interest 94 Net income 1860Diso, Inc. capitalizes interest expense incurred in its self-constructed assets. The tax rate is 35 percent. If Diso, Inc. had chosen to expense interest costs incurre

57、d in its self-constructed assets, the net income would have been: A. 1738 B. 2048 C. 1860 D. 179426. The same conditions as in Question 25. What is interest coverage ratio If Diso, Inc. had chosen to expense interest costs incurred in its self-constructed assets?A. 5.46 B. 4.13 C. 3.30 D. 4.2627. As

58、suming assets are depreciated, the recognition of assets price increase (asset revaluation) would result in: A. higher asset turnover B. higher future depreciation expense C. higher cash flow from operations D. higher future ROA28. With the exception of legal costs, generally accepted accounting pri

59、nciples require that cost incurred in:Developing Patent Purchased PatentsA. expensed expensedB. capitalizedcapitalizedC. capitalizedexpensedD. expensedCapitalized29. The RR Corporation had cash flow from operations of $40million. RR purchased $10 million in equipment and sold $6 million of equipment

60、 during the period. Cash flows from financing were -$4million. What is RRs free cash flow for the period? A. $46million. B.$30million C. $36million D.$44million30. The RR Corporation had cash flow from operations of $40million. RR purchased $10 million in equipment and sold $6 million of equipment d