财务报表分析及运用习题

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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.Ifacompanyrecognizesrevenueearlierthanjustifiedunderaccrualac

2、counting,whichofthefollowingbestdescribestheimpactonaccountsreceivableandinventory,respectively?AccountsReceivableInventoryA.overstatedoversatedB.overstatedunderstatedC.understatedoverstatedD.understatedunderstated3.ThefollowingareSamplesofunusualorinfrequentitemsEXCEPT:A.Gainsorlossesf

3、romdisposalofaportionofabusinesssegment.B.Lossesresultingfromforeigngovernmentexpropriationofassets.C.Provisionsforenvironmentalremediation.D.Impairments,write-offs,write-downs,andrestructuringcosts.4.Whenacompanydiscontinuesanddisposesofanoperation,theactionisconsidered:A.anextraordina

4、ryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofthefollowingisachangeinanaccountingprinciples?A.AchangefromFIFOtoLIFO.B.Recordingapriorperiodadjustment.C.Achangeintheestimatedservicelifeof

5、machinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategoriesofnonrecurringitemsEXCEPT:A.unusualorinfrequentitems.B.discontinuedoperations.C.capitalizationofleases.D.accountingchanges.7.Afirmdiscoveredthatithadusedanincor

6、rectaccountingprinciplesin1996.Onthefirm’s1997financialstatements,thisfirmshouldreporttheimpactofthiserroras:A.anextraordinaryitem.B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriorperiodadjustment.专业技术资料整理WORD文档下载可编辑1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableesti

7、mateofthecoststobeincurred.B.Thereisacontractprice.C.Collectibilityofthecontractpriceisuncertain.D.Thereisareasonableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccountingforlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofp