财务报表分析和运用习题

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1、WORD文档下载可编辑MultipleChoicesExercisesforFSA.1.Asageneralrule,revenueisnormallyrecognizedwhenA.itismeasurable.B.itismeasurableandreceived.C.theearningsprocessiscompletedandcashreceiptisassured.D.Themeasurementprocessiscomplete.2.Ifacompanyrecognizesrevenueearliert

2、hanjustifiedunderaccrualaccounting,whichofthefollowingbestdescribestheimpactonaccountsreceivableandinventory,respectively?AccountsReceivableInventoryA.overstatedoversatedB.overstatedunderstatedC.understatedoverstatedD.understatedunderstated3.ThefollowingareSamp

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

4、panydiscontinuesanddisposesofanoperation,theactionisconsidered:A.anextraordinaryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofthefollowingisachangeinanaccountingp

5、rinciples?A.AchangefromFIFOtoLIFO.B.Recordingapriorperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategoriesofnonrecurringitemsEXCEPT:A.un

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

7、B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriorperiodadjustment.专业资料分享WORD文档下载可编辑1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableestimateofthecoststobeincurred.B.Thereisacontractprice.C.Collectibilityofthecontractpriceisuncertain.D.Thereisa

8、reasonableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccountingforlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofpro