财务报表分析和运用习题

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1、WORD格式可编辑MultipleChoicesExercisesforFSA.1.Asageneralrule,revenueisnormallyrecognizedwhenA.itismeasurable.B.itismeasurableandreceived.C.theearningsprocessiscompletedandcashreceiptisassured.D.Themeasurementprocessiscomplete.2.Ifacompanyrecognizesrevenueearliert

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

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

4、acompanydiscontinuesanddisposesofanoperation,theactionisconsidered:A.anextraordinaryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofthefollowingisachangeinanaccou

5、ntingprinciples?A.AchangefromFIFOtoLIFO.B.Recordingapriorperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.AllofthefollowingaregeneralcategoriesofnonrecurringitemsEXC

6、EPT:A.unusualorinfrequentitems.B.discontinuedoperations.C.capitalizationofleases.D.accountingchanges.7.Afirmdiscoveredthatithadusedanincorrectaccountingprinciplesin1996.Onthefirm’s1997financialstatements,thisfirmshouldreporttheimpactofthiserroras:A.anextraord

7、inaryitem.B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriorperiodadjustment.专业技术资料整理WORD格式可编辑1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableestimateofthecoststobeincurred.B.Thereisacontractprice.C.Collectibilityofthecontractpriceisuncertai

8、n.D.Thereisareasonableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccountingforlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofproje