财务报表分析与运用习题

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

2、ierthanjustifiedunderaccrualaccounting,whichofthefollowingbestdescribestheimpactonaccountsreceivableandinventory,respectively?AccountsReceivableInventoryA.overstatedoversatedB.overstatedunderstatedC.understatedoverstatedD.understatedunderstated3.Thefo

3、llowingareSamplesofunusualorinfrequentitemsEXCEPT:A.Gainsorlossesfromdisposalofaportionofabusinesssegment.B.Lossesresultingfromforeigngovernmentexpropriationofassets.C.Provisionsforenvironmentalremediation.D.Impairments,write-offs,write-downs,andrestr

4、ucturingcosts.4.Whenacompanydiscontinuesanddisposesofanoperation,theactionisconsidered:A.anextraordinaryitem.B.apriorperiodadjustment.C.acumulativeeffectofachangeinanaccountingprinciple.D.separatelyandshownnetoftaxesontheincomestatement.5.Whichoneofth

5、efollowingisachangeinanaccountingprinciples?A.AchangefromFIFOtoLIFO.B.Recordingapriorperiodadjustment.C.Achangeintheestimatedservicelifeofmachinery.D.Recordingdepreciationexpenseforthefirsttimeonmachinerypurchasedfiveyearsago.6.Allofthefollowingaregen

6、eralcategoriesofnonrecurringitemsEXCEPT:A.unusualorinfrequentitems.B.discontinuedoperations.C.capitalizationofleases.D.accountingchanges.7.Afirmdiscoveredthatithadusedanincorrectaccountingprinciplesin1996.Onthefirm’s1997financialstatements,thisfirmsho

7、uldreporttheimpactofthiserroras:A.anextraordinaryitem.B.Anonrecurringitem.C.Partofcostofgoodssold.D.Apriorperiodadjustment.可编辑.....1.ThecompletedcontractmethodshouldbeusedwhenA.Thereisareasonableestimateofthecoststobeincurred.B.Thereisacontractprice.C

8、.Collectibilityofthecontractpriceisuncertain.D.Thereisareasonableestimateoftherevenues.2.Usingthepercentage-of-completionmethodinaccountingforlong-termprojects,acompanycanincreasereportedearningsby:A.acceleratingrecognitionofprojectexpenditure