财务报表分析和运用习题

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1、完美.格式.编辑MultipleChoicesExercisesforFSA.1.Asageneralrule,revenueisnormallyrecognizedwhenA.itismeasurable.B.itismeasurableandreceived.C.theearningsprocessiscompletedandcashreceiptisassured.D.Themeasurementprocessiscomplete.2.Ifacompanyrecognizesrevenueearlierthan

2、justifiedunderaccrualaccounting,whichofthefollowingbestdescribestheimpactonaccountsreceivableandinventory,respectively?AccountsReceivableInventoryA.overstatedoversatedB.overstatedunderstatedC.understatedoverstatedD.understatedunderstated3.ThefollowingareSamples

3、ofunusualorinfrequentitemsEXCEPT:A.Gainsorlossesfromdisposalofaportionofabusinesssegment.B.Lossesresultingfromforeigngovernmentexpropriationofassets.C.Provisionsforenvironmentalremediation.D.Impairments,write-offs,write-downs,andrestructuringcosts.4.Whenacompan

4、ydiscontinuesanddisposesofanoperation,theactionisconsidered:A.anextraordinaryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofthefollowingisachangeinanaccountingprin

5、ciples?A.AchangefromFIFOtoLIFO.B.Recordingapriorperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategoriesofnonrecurringitemsEXCEPT:A.unusu

6、alorinfrequentitems.B.discontinuedoperations.C.capitalizationofleases.D.accountingchanges.7.Afirmdiscoveredthatithadusedanincorrectaccountingprinciplesin1996.Onthefirm’s1997financialstatements,thisfirmshouldreporttheimpactofthiserroras:A.anextraordinaryitem.B.A

7、nonrecurringitem.C.Partofcostofgoodssold.D.Apriorperiodadjustment.专业.资料.整理完美.格式.编辑1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableestimateofthecoststobeincurred.B.Thereisacontractprice.C.Collectibilityofthecontractpriceisuncertain.D.Thereisareas

8、onableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccountingforlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofproject