2023年全國(guó)碩士研究生考試考研英語(yǔ)一試題真題（含答案詳解+作文范文）_第1頁(yè)
已閱讀1頁(yè)，還剩161頁(yè)未讀， 繼續(xù)免費(fèi)閱讀

下載本文檔

版權(quán)說(shuō)明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請(qǐng)進(jìn)行舉報(bào)或認(rèn)領(lǐng)

文檔簡(jiǎn)介

1、Reading22.FinancialStatementAnalysis:AnIntroduction試題整理試題整理PRACTICEPROBLEMS1.Providinginfmationabouttheperfmancefinancialpositionofcompaniessothatuserscanmakeeconomicdecisionsbestdescribestheroleof:A.auditing.B.financial

2、repting.C.financialstatementanalysis.2.Acompanyscurrentfinancialpositionwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.3.Acompanysprofitabilityfaperiodwouldbestbeevaluatedusingthe:A.

3、balancesheet.B.incomestatement.C.statementofcashflows.4.Accountingpoliciesmethodsestimatesusedinpreparingfinancialstatementsaremostlikelyfoundinthe:A.auditsrept.B.managementcommentary.C.notestothefinancialstatements.5.In

4、fmationaboutmanagementdirectcompensationwouldleastlikelybefoundinthe:A.auditsrept.B.proxystatement.C.notestothefinancialstatements.6.Infmationaboutacompanysobjectivesstrategiessignificantriskswouldmostlikelybefoundinthe:

5、A.auditsrept.B.managementcommentary.C.notestothefinancialstatements.7.WhattypeofauditopinionispreferredwhenanalyzingfinancialstatementsA.Qualified.B.Adverse.C.Unqualified.8.Ratiosareaninputintowhichstepinthefinancialstat

6、ementanalysisframewkA.Processdata.B.Collectinputdata.C.Analyzeinterprettheprocesseddata.Reading22.FinancialStatementAnalysis:AnIntroduction試題答案整理試題答案整理SolutionsSOLUTIONS1.Biscrect.Thisistheroleoffinancialrepting.Theroleo

7、ffinancialstatementanalysisistoevaluatethefinancialrepts.A.$1300.B.$1500.C.$1700.7.AnanalysthascompiledthefollowinginfmationregardingRubsamInc.Liabilitiesatyearend€1000Contributedcapitalatyearend€500Beginningretainedearn

8、ings€600RevenueduringtheyearRevenueduringtheyear€5000Expensesduringtheyear€4300Therehavebeennodistributionstoowners.Theanalystsmostlikelyestimateoftotalassetsatyearendshouldbeclosestto:A€2100.B€2.300.C€2800.8.Agroupofind

9、ividualsfmedanewcompanywithaninvestmentof$500000.themostlikelyeffectofthistransactiononthecompanysaccountingequationatthetimeoft:hefmationisanincreaseincash:A.anincreaseinrevenue.B.anincreaseinliabilities.C.anincreaseinC

10、ontributedcapital.9.HVGLLCpaid$12000ofcashtoarealestatecompanyuponsigningaleaseon31December2005.Thepaymentrepresentsa$4000securitydeposit$4000ofrentfeachofJanuary2006February2006.Assumingthatthecrectaccountingistoreflect

11、bothJanuaryFebruaryrentasprepaid.ThemostlikelyeffectonHVGsaccountingequationinDecember2005is:A.nochangeinassets.B.adecreaseinassetsof$8000.C.adecreaseinassetsof$12000.10.TRREnterprisessoldproductstocustomerson30June2006f

12、atotalpriceof€10000.Thetermsofthesalearethatpaymentisduein30days.Thecostoftheproductswas€8000.ThemostlikelychangeinTRRstotalassetson30June2006relatedtothistransactionis:A.€O.B.€2000.C.€10000.11.On30April2006PintoProducts

13、receivedacashpaymentof$30000asadepositonproductionofacustommachinetobedeliveredinAugust2006thistransactionwouldmostlikelyresultinwhichofthefollowingon30April2006A.Noeffectonliabilities.B.Adecreaseinassetsof$30000.C.Aninc

溫馨提示

  • 1. 本站所有資源如無(wú)特殊說(shuō)明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請(qǐng)下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請(qǐng)聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁(yè)內(nèi)容里面會(huì)有圖紙預(yù)覽，若沒(méi)有圖紙預(yù)覽就沒(méi)有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 眾賞文庫(kù)僅提供信息存儲(chǔ)空間，僅對(duì)用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對(duì)用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對(duì)任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請(qǐng)與我們聯(lián)系，我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對(duì)自己和他人造成任何形式的傷害或損失。

評(píng)論

0/150

提交評(píng)論