财务报表分析与运用习题

《财务报表分析与运用习题》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、MultipleChoicesExercisesforFSA.1.Asageneralrule,revenueisnormallyrecognizedwhenA.itismeasurable.B.itismeasurableandreceived.C.theearningsprocessiscompletedandcashreceiptisassured.D.Themeasurementprocessiscomplete.2.Ifacompanyrecognizesrevenueearlierthanjustifiedunderac

2、crualaccounting,whichofthefollowingbestdescribestheimpactonaccountsreceivableandinventory,respectively?AccountsReceivableInventoryA.overstatedoversatedB.overstatedunderstatedC.understatedoverstatedD.understatedunderstated3.ThefollowingareSamplesofunusualorinfrequentite

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

4、ation,theactionisconsidered:A.anextraordinaryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofthefollowingisachangeinanaccountingprinciples?A.AchangefromFIFOtoLIFO.B.Recordi

5、ngapriorperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategoriesofnonrecurringitemsEXCEPT:A.unusualorinfrequentitems.B.discontinuedoperations.C.c

6、apitalizationofleases.D.accountingchanges.7.Afirmdiscoveredthatithadusedanincorrectaccountingprinciplesin1996.Onthefirm’s1997financialstatements,thisfirmshouldreporttheimpactofthiserroras:A.anextraordinaryitem.B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriorperioda

7、djustment.1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableestimateofthecoststobeincurred.B.Thereisacontractprice.C.Collectibilityofthecontractpriceisuncertain.D.Thereisareasonableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccounting

8、forlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofprojectexpenditures.B.delayingr