当前位置：文档库 › 财务习题——习题答案一起

财务习题——习题答案一起

Reading 22 . Financial Statement Analysis: An Introduction 试题整理

PRACTICE PROBLEMS

1. Providing information about the performance and financial position of companies so that users can make economic decisions best describes the role of:

A .auditing.

B.financial reporting.

C.financial statement analysis.

2. A company's current financial position would best be evaluated using the:

A. balance sheet.

B .income statement.

C .statement of cash flows.

3 .A company's profitability for a period would best be evaluated using the:

A .balance sheet.

B .income statement.

C .statement of cash flows.

4 .Accounting policies, methods, and estimates used in preparing financial statements are most likely found in the:

A .auditor's report.

B .management commentary.

C .notes to the financial statements.

5 .Information about management and director compensation would least likely be found in the:

A .auditor's report.

B .proxy statement.

C. notes to the financial statements.

6 .Information about a company's objectives, strategies, and significant risks would most likely be found in the:

A .auditor's report.

B .management commentary.

C .notes to the financial statements.

7 . What type of audit opinion is preferred when analyzing financial statements?

A .Qualified.

B .Adverse.

C .Unqualified.

8 . Ratios are an input into which step in the financial statement analysis framework?

A .Process data.

B .Collect input data.

C .Analyze/interpret the processed data.

Reading 22 . Financial Statement Analysis: An Introduction 试题答案整理

Solutions

SOLUTIONS

1. B is correct. This is the role of financial reporting. The role of financial statement analysis is to evaluate the financial reports.

2. A is correct. The balance sheet portrays the current financial position. The income statement and statement of cash flows present different aspects of performance.

3. B is correct. Profitability is the performance aspect measured by the income statement. The balance sheet portrays the current financial position. The statement of cash flows presents a different aspect of performance.

4. C is correct. The notes disclose choices in accounting policies, methods, and estimates.

5. A is correct. Information about management and director compensation is not found in the auditor's report. Disclosure of management compensation isrequired in the proxy statement, and some aspects of management compensation are disclosed in the notes to the financial statements.

6. B is correct. These are components of management commentary.

7. C is correct. An unqualified opinion is a "clean" opinion and indicates that the Financial statements present the company's performance and financial position fairly in accordance with a specified set of accounting standards.

8. C is correct. Ratios are an output of the process data step but are an input into the analyze/interpret data step.

Reading 23 . Financial Reporting Mechanics 试题整理

1. Which of the following items would most likely be classified as an operating activity?

A .Issuance of debt.

B .Acquisition of a competitor.

C. Sale of automobiles by an automobile dealer.

2. Which of the following items would most likely be classified as financing activity?

A .Issuance of debt.

B .Payment of income taxes.

C .Investments in the stock of' a supplier.

3. Which of the following elements represents an economic resource?

A. Asset.

B .Liability.

C. Owners' equity.

4 .Which of the following elements represents a residual claim?

A .Asset.

B .Liability.

C .Owners' equity.

5.An analyst has projected that a company will have assets of €2,000 at year-end and liabilities of €1,200. The analyst's projection of total owners' equity should be closest to:

A . €800.

B . €2,000.

C. €3,200.

6. An analyst has collected the following information regarding a company in advance of its year-end earnings announcement (in millions):

Estimated net income $ 200

Beginning retained earnings $ 1,400

Estimated distributions to owners $ 100

The analyst's estimate of ending retained earnings {in millions} should be closest to:

A .$1,300.

B. $1,500.

C. $1,700.

7. An analyst has compiled the following information regarding Rubsam, Inc.

Liabilities at year-end € 1,000

Contributed capital at year-end € 500

Beginning retained earnings € 600Revenue during the year

Revenue during the year € 5,000

Expenses during the year € 4,300

There have been no distributions to owners. The analyst's most likely estimate of total assets at year-end should be closest to:

A € 2,100.

B € 2.300.

C € 2,800.

8. A group of individuals formed a new company with an investment of $500,000. the most likely effect of this transaction on the company's accounting equation at the time of t:he formation is an increase in cash and:

A .an increase in revenue.

B .an increase in liabilities.

C. an increase in Contributed capital.

9.HVG, LLC paid $12,000 of cash to a real estate company upon signing a lease on 31 December

2005. The payment represents a $4,000 security deposit and $4,000 of rent for each of January 2006 and February 2006. Assuming that the correct accounting is to reflect both January and February rent as prepaid. The most likely effect on HVG's accounting equation in December 2005 is:

A . no net change in assets.

B . a decrease in assets of $8,000.

C . a decrease in assets of $12,000.

10 .TRR Enterprises sold products to customers on 30 June 2006 for a total price of € 10,000. The

terms of the sale are that payment is due in 30 days. The cost of the products was € 8,000. The most likely net change in TRR's total assets on 30 June 2006 related to this transaction is:

A. € O.

B. € 2,000.

C. € 10,000.

11. On 30 April 2006, Pinto Products received a cash payment of $30,000 as a deposit on production of a custom machine to be delivered in August 2006 this transaction would most likely result in which of the following on 30 April 2006?

A . No effect on liabilities.

B . A decrease in assets of $30,000.

C . An increase in liabilities of $30,000.

12 .Squires & Johnson, Ltd., recorded €250,000 of depreciation expense in December 2005. The most

likely effect on the company's accounting equation is:

A . no effect on assets.

B . a decrease in assets of €250,000.

C . an increase in liabilities of €250,000.

13. An analyst who is interested in assessing a company's financial position is most likely to focus on

which financial statement?

A . Balance sheet.

B . Income statement.

C . Statement of cash flows.

14 . The statement of cash flows presents the flows into which three groups of business activities?

A . Operating, Nonoperating, and Financing.

B . Operating, Investing, and Financing.

C . Operating. Nonoperating, and Investing.

15 . Which of the following statements about cash received prior to the recognition of revenue in the

financial statements is most accurate? The cash is recorded as;

A . deferred revenue, an asset.

B . accrued revenue, a liability.

C . deferred revenue, a liability.

16 .When, at the end of an accounting period, a revenue has been recognized in the financial

statements but no billing has occurred and no cash has been received, the accrual is to:

A . unbilled (accrued) revenue, an asset.

B . deferred revenue, an asset.

C . unbilled (accrued) revenue, a liability

17 .When at the end of an accounting period. cash has been paid with respect to an expense, the

business should then record:

A . an accrued expense, an asset.

B . a prepaid expense, an asset.

C . an accrued expense, a liability

18 .When, at the end of an accounting period, cash has not been paid with respect to an expense that

has been incurred, the business should then record:

A . an accrued expense, an asset.

B . a prepaid expense, an asset.

C . an accrued expense. a liabilitv.

19 . The collection of all business transactions sorted by account in an accounting system is referred to

as:

A . a trial balance.

B . a general ledger.

C . a general journal.

20. If a company reported fictitious revenue, it could try to cover up its fraud by:

A . decreasing assets.

B . increasing liabilities.

C . creating a fictitious asset.

Reading 23 . Financial Reporting Mechanics 试题答案整理

1. C is correct. Sales of products, a primary business activity, are classified as an operating activity. Issuance of debt would be a financing activity. Acquisition of a competitor and the sale of surplus equipment would both be classified as investing activities.

2 . A is correct. Issuance of debt would be classified as a financing activity. B is incorrect because

payment of income taxes would be classified as an operating activity. C is incorrect because investments in common stock would be generally classified as investing activities.

3 . A is correct. An asset is an economic resource of an entity that will either be converted into cash or consumed.

4 . C is correct. Owners' equity is a residual claim on the resources of a business.

5 . A is correct. Assets must equal liabilities plus owners' equity and, therefore, €2,000 =€1,200 +

Owners' equity. Owners' equity must be €800.

6 . B is correct.

Beginning retained earnings $l，400

+ Net income 200

- Distributions to owners (100)

= Ending retained earnings $l,500

7 . C is correct.

Assets = Liabilities + Contributed capital + Beginning retained earnings -Distributions to owners + Revenues - Expenses

Liabilities $l,000

+ Contributed capital 500

+ Beginning retained earnings 600

- Distributions to owners (0)

+ Revenues 5,000

- Expenses (4,300)

= Assets $2,800

8. C is correct. This is a contribution of capital by the owners. Assets would I increase by $500,000 and contributed capital would increase by $500,000, maintaining the balance of the accounting equation.

9. A is correct. The payment of January rent represents prepaid rent (an asset) which will be adjusted at the end of January to record rent expense. Cash (an asset) decreases by $12,000. Deposits (an asset )increase by $4.000. Prepaid rent (an asset) increases by $8,000. There is no net change in assets.

10.B is correct. The sale of products without receipt of cash results in an increase in accounts

receivable (an asset) of €10,000. The balance in inventory (an asset) decreases by €8,000. The net increase in assets is €2,000. This would be balanced by an increase in revenue of €10,000 and an incr ease in expenses (costs of goods sold) of €8,000.

11. C is correct. The receipt of cash in advance of delivering goods or services results in unearned

revenue, which is a liability. The company has an obligation to deliver $30,000 in goods in the future. This balances the increase in cash (an asset) of $30,000.

12 . B is correct. Depreciation is an expense and increases accumulated depreciation. Accumulated

depreciation is a contra account which reduces property plant. and equipment (an asset) by €250,000. Assets decrease by €250.000 and expenses increase by €250,000.

13 . A is correct. The balance sheet shows the financial position of a company at a particular point in

time. The balance sheet is also known as a "statement of financial position."

14 . B is correct. The three sections of the statement of cash flows are operating, investing, and

financing activities.

15. C is correct. Cash received prior to revenue recognition increases cash and deferred or unearned

revenue. This is a liability until the company provides the promised goods or services.

16 . A is correct. When cash is to be received after revenue has been recognized but no billing has

actually occurred, an unbilled (accrued) revenue is recorded. Such accruals would usually occur when an accounting period ends prior to a company billing its customer. This type of accrual can be contrasted with a simple credit sale, which is reflected as an increase in revenue and an increase in accounts receivable. No accrual is necessary.

17 . B is correct. Payment of expenses in advance is called a prepaid expense which is classified as an

asset.

18 . C js correct.When an expense is incurred and no cash has been paid, expenses are increased and a

liability ( "accrued expense") is established for the same amount.

19. B is correct. The general ledger is the collection of all business transactions sorted by account in an

accounting system. The general journal is the collection of all business activities sorted by date. 20. C is correct. In order to balance the accounting equation the company would either need to increase

assets or decrease liabilities. Creating a fictitious asses would be one way of attempting to cover up the fraud.

Reading 24 . Financial Reporting Standards 试题整理

1 . Which of the following is most likely not an objective of financial statements?

A . To provide information about the performance of an entity.

B . To provide information about the financial position of an entity.

C . To provide information about the users of an entity's financial statements.

2 . International financial reporting standards are currently developed by which entity?

A . The IFRS Foundation.

B . The International Accounting Standards Board.

C . The International Organization of Securities Commissions.

3 . U.S. generally accepted accounting principles are currently developed by which entity?

A . The Securities and Exchange Commission.

B . The Financial Accounting Standards Board.

C . The Public Company Accounting Oversight Board.

4 . Which of the following statements about desirable attributes of accounting standards boards is most accurate? Accounting standards boards should:

A . concede to political pressures.

B . be guided by a well articulated framework.

C . be adequately funded by companies to which the standards apply.

5 . A core objective of the International Organization of Securities Commissions is to:

A . eliminate systematic risk.

B . protect users of financial statements.

C . ensure that markets are fair, efficient and transparent.

6 . According to the Conceptual Framework for Financial Reporting (2010), which of the following is not an enhancing qualitative characteristic of information i financial statements?

A . Accuracy.

B Timeliness.

C. Comparability.

7 . Which of the following is not a constraint on the financial statements according to the Conceptual Framework (2010)?

A . Understandability.

B . Benefit versus cost.

C . Balancing of' qualitative characteristics.

8 . The assumption that an entity will continue to operate for the foreseeable future is called:

A . accrual basis.

B . comparability.

C . going concern.

9 . The assumption that the effects of transactions and other events are recognized when they occur, not when the cash flows occur. is called:

A . relevance.

B . accrual basis.

C . going concern.

10 . Neutrality of information in the financial statements most closely contributes to which qualitative

characteristic?

A . Relevance.

B . Understandability.

C . Faithful representation.

11 . Valuing assets at the amount of cash or equivalents paid or the fair value of the consideration given

to acquire them at the time of acquisition most closely describes which measurement of financial statement elements?

A . Current cost.

B . Historical cost.

C . Realizable value.

12 . The valuation technique under which assets are recorded at the amount that would be received in

an orderly disposal is:

A . current cost.

B . present value.

C . realizable value.

13 . Which of the following is not a required financial statement according to IAS No. 1?

A . Statement of financial position.

B . Statement of changes in income.

C . Statement of comprehensive income.

14 . Which of the following elements of financial statements is most closely related to measurement of

performance?

A . Assets.

B . Expenses.

C. Liabilities.

15 . Which of the following elements of financial statements is most closely related to measurement of

financial position?

A . Equity.

B . Income.

C . Expenses.

16 . Which of the following is not a characteristic of a coherent financial reporting framework?

A . Timeliness.

B . Consistency.

C . Transparency.

17 . Which of the following is not a recognized approach to standard-setting?

A . A rules-based approach.

B . An asset/liability approach.

C . A principles-based approach.

18 .Which of the following disclosures regarding new accounting standards provides the most

meaningful information to an analyst?

A . The impact of adoption is discussed.

B . The standard will have no material impact.

C . Management is still evaluating the impact.

Reading 24 . Financial Reporting Standards 试题答案整理

Solutions

1.C is correct. Financial statements provide information, including information about the entity's financial position, performance, and changes in financial position, to users. They do not typically provide information about users.

2 . B is correct. The IASB is currently charged with developing International Financial Reporting

Standards.

3 . B is correct. The FASB is responsible for the Accounting Standards Codification the single source of nongovernmental authoritative U.S. generally accepted accounting principles.

4 . B is correct. Accounting standards boards should be guided by a well articulated framework. They

should be independent; and while they consider input from stakeholders, the process should not be compromised by pressure from external forces, including political pressure. Accounting standards boards should have adequate resources.

5. C is correct. A core objective of IOSCO is to ensure that markets are fair, efficient, and transparent. The other core objectives are to reduce, not eliminate,systematic risk and to protect investors, not all users of financial statements.

6 . A is correct. Accuracy is not an enhancing qualitative characteristic. Faithful representation, not

accuracy is a fundamental qualitative characteristic.

7. A is correct. Understandability is an enhancing qualitative characteristic of financial information-not

a constraint.

8. C is correct. The Conceptual Framework (2010) identifies two important underlying assumptions of financial statements: accrual basis and going concern. Going concern is the assumption that the entity will continue to operate for the foreseeable future. Enterprises with the intent to liquidate or materially curtail operations would require different information for a fair presentation.

9 . B is correct. Accrual basis reflects the effects of transactions and other events being recognized when they occur, not when the cash flows. These effects are recorded and reported in the financial statements of the periods to which they relate.

10. C is correct. The fundamental qualitative characteristic of faithful representation is contributed to

by completeness, neutrality, and freedom from error.

11 . B is correct. Historical cost is me consideration paid to acquire an asset.

12. C is correct. The amount that would be received in an orderly disposal is realizable value.

13 . B is correct. There is no statement of changes in income. Under IAS No. 1, a complete set of

financial statements includes a statement of financial position, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, and notes comprising a summary of significant accounting policies and other explanatory information.

14. B is correct. The elements of financial statements related to the measure of performance are income

and expenses.

15. A is correct.The elements of financial statements related to the measurement of financial position

are assets, liabilities, and equity.

16 . A is correct. Timeliness is not a characteristic of a coherent financial reporting framework.

Consistency. transparency, and comprehensiveness are characteristics of a coherent financial reporting framework.

17 . B is correct. Rules-based, principles-based, and objectives-oriented approaches are recognized

approaches to standard-setting.

is correct. A discussion of the impact would be the most meaningful, although B would also be useful.

Study Session 8

Financial Reporting and Analysis

Reading 25 . Understanding Income Statements 试题整理

PRACTICE PROBLEMS

1 . Expenses on the income statement may be grouped by:

A . nature, but not by function.

B . function, but not by nature.

C . either function or nature.

2 . An example of an expense classification by function is:

A . tax expense.

B . interest expense.

C . cost of goods sold.

3 . Denali Limited, a manufacturing company, had the following income statement information:

Revenue $4,000, 000

Cost of goods sold $3.000,000

Other operating expenses $500,000

Interest expense $100,000

Tax expense $120,000

Denali's gross profit is equal to

A . $280,000.

B . $500,000.

C . $l,000,000.

4 . Under IFRS, income includes increases in economic benefits from:

A . increases in liabilities not related to owners' contributions.

B . enhancements of assets not related to owners' contributions.

C . increases in owners' equity related to owners' contributions.

5 . Fairplay had the following information related to the sale of its products during 2009, which was its first year of business:

Revenue $1,000,000

Returns of goods sold $100,000

Cash collected $800,000

Cost of goods sold $700,000

Under the accrual basis of accounting, how much net revenue would be reported on Fairplay's 2009 income statement?

A . $200,000.

B . $900,000.

C . $1,000,000.

6 . If the outcome of a long-term contract can be measured reliably. the preferred accounting method under both IFRS and U.S. GAAP is:

A . the cost recovery method.

B . the completed contract method.

C . the percentage-of-completion method.

7 . At the beginning of 2009, Florida Road Construction entered into a contract to build a road for the government. Construction will take four years. The following information as of 31 December 2009 is available for the contract:

Total revenue according to contract $10,000,000

Total expected cost $8,000,000

Cost incurred during 2009 $1,200,000

Assume that the company estimates percentage complete based on costs incurred as a percentage of total estimated costs. Under the completed contract method, how much revenue will be reported in 2009?

A . None.

B . $300,000.

C . $1.500,000.

8 .During 2009, Argo Company sold 10 acres of prime commercial zoned land to a builder for

$5,000,000. The builder gave Argo a $l,000,000 down payment and will pay the remaining balance of $4000,000 to Argo in 2010. Argo purchased the land in 2002 for $2,000,000. Using the installment method, how much profit will Argo report for 2009?

A . $600,000.

B . $l,000,000.

C . $3,000,000.

9. Using the same information as in Question 8, how much profit will Argo report for 2009 using the cost recovery method?

A . None.

B . $600,000.

C . $1,000,000.

10 .Under IFRS. revenue from barter transactions should be measured based on the fair value of

revenue from:

A . similar barter transactions with unrelated parties.

B . similar non-barter transactions with related parties.

C . similar non-barter transactions with unrelated parties.

11 . Apex Consignment sells items over the internet for individuals on a consignment basis. Apex

receives the items from the owner, lists them for sale on the internet, and receives a 25 percent commission for any items sold. Apex collects the full amount from the buyer and pays the net amount after commission to the owner. Unsold items are returned to the owner after 90 days.

During 2009, Apex had the following information;

● Total sales price of items sold during 2009 on consignment was €2,000,000.

● Total commissions retained by Apex during 2009 for these items was €500,000.

How much revenue should Apex report on its 2009 income statement?

A . €500,000.

B . €2,000,000.

C . €1,500,000.

12 . During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000

units of a toy at a cost of ￡10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ￡11 per unit. During 2009, Accent sold 12,000 units at a price of ￡15 per unit. Under the first in. First out (FIFO) method, what is Accent's cost of goods sold for 2009?

A . ￡120,000.

B . ￡122,000.

C . ￡l24,000.

13 . Using the same information as in Question 12, what would Accent's cost of goods sold be under

the weighted average cost method?

A . ￡120,000.

B . ￡122,000.

C . ￡124,000.

14 . Which inventory method is least likely to be used under IFRS?

A . First in, first out (FIFO).

B . Last in, first out (LIFO).

C . Weighted average.

15.At the beginning of 2009. Glass Manufacturing purchased a new machine for its assembly line at

a cost of $600,000. The machine has an estimated useful life of 10 years and estimated residual

value of $50,000. Under the straight-line method, how much depreciation would Glass take in 2010 for financial reporting purposes?

A . $55,000.

B . $60,000.

C . $65,000.

16 . Using the same information as in Question 15, how much depreciation would Glass take in 2009

for financial reporting purposes under the double-declining balance method?

A . $60.000.

B .$110,000.

C .$120,000.

17 .Which combination of depreciation methods and useful lives is most conservative in the year a

depreciable asset is acquired?

A . Straight-line depreciation with a short useful life.

B . Declining balance depreciation with a long useful life.

C . Declining balance depreciation with a short useful life.

18. Under IFRS, a loss from the destruction of property in a fire would most likely be classified as:

A . an extraordinary item.

B . continuing operations.

C . discontinued operations.

19.For 2009. Flamingo Products had net income of $1,000,000. At l January 2009, there were

1,000,000 shares outstanding. On l July 2009, the company issued l00,000 new shares for $20 per share. The company paid $200,000 in dividends to common shareholders. What is Flamingo's basic earnings per share for 2009?

A . $0.80.

B . $0.91.

C . $0.95.

20 . Cell Services Inc. (CSI) had l.000,000 average shares outstanding during all of 2009. During 2009,

CSI also had l0,000 options outstanding with exercise prices of $10 each. The average stock price of CSI during 2009 was $15. For purposes of computing diluted earnings per share, how many shares would be used in the denominator?

A . 1,003,333.

B . 1,006,667.

C . l,010,000.

SOLUTIONS

Reading 25 . Understanding Income Statements 试题答案整理

1 . C is correct.IAS No. l states that expenses may be categorized by either nature or function.

2. C is correct. Cost of goods sold is a classification by function. The other two expenses represent

classifications by nature.

3 . C is correct. Gross margin is revenue minus cost of goods sold. Answer A represents net income and

B represents operating income.

4 . B is correct. Under IFRS, income includes increases in economic benefits from increases in assets. enhancement of assets, and decreases in liabilities.

5 . B is correct. Net revenue is revenue for goods sold during the period less any returns and allowances, or $1,000,000 minus $100,000 = $900,000.

6 . C is correct. The preferred method is the percentage-of-completion method. The completed contract method should be used under U.S. GAAP only when the outcome cannot be measured reliably. A method similar to, but not referred to as, the cost recovery method is used under IFRS when the outcome cannot be measured reliably.

7 . A is correct. Under the completed contract method, no revenue would be reported until the project is completed.

8 . A is correct. The installment method apportions the cash receipt between cost recovered and profit using the ratio of profit to sales value (i.e., $3,000,000 -$5,000,000 = 60 percent). Argo will, therefore, recognize $600.000 in profit for 2009($1,000,000 cash received × 60 percent).

9 . A is correct. Under the cost recovery method, the company would not recognize any profit until the cash amounts paid by the buyer exceeded Argo' s cost of $2,000,000.

10 . C is correct. Revenue for barter transactions should be measured based on the fair value of revenue from similar non-barter transactions with unrelated parties.

11 . A is correct. Apex is not the owner of the goods and should only report its net commission as revenue.

12 . B is correct. Under the first in, first out (FIFO) method, the first 10,000 units sold came from the October purchases at ￡10 , and the next 2,000 units sold came from the November purchases at ￡11.

13 . C is correct. Under the weighted average cost method:

October purchases 10,000 units $100,000

November purchases 5,000 units $55,000

Total 15,000 units $155,000

$155,000/15,000 units = $10.3333 x 12,000 units =$124,000.

14 . B is correct. The last in, first out (LIFO) method is not permitted under IFRS. The other two methods are permitted.

15 . A is correct. Straight-line depreciation would be ($600,000 - $50,000)/10, or $55,000.

16 . C is correct. Double-declining balance depreciation would be $600,000 ×20 percent (twice the straight-line rate). The residual value is not subtracted from the initial book value to calculate depreciation. However, the book value(carrying amount) of the asset will not be reduced below the estimated residual value.

17 . C is correct. This would result in the highest amount of depreciation in the first year and hence the lowest amount of net income relative to the other choices.

18 . B is correct. A fire may be infrequent, but it would still be part of continuing operations. IFRS do not permit classification of an item as extraordinary. Discontinued operations relate to a decision to dispose of an operating division.

19 . C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be $1,000,OOO divided by l,050,000 or $0.95.

20. A is correct. With stock options, the treasury stock method must be used. Under chat method, the company would receive $l00,000 (l0,000×$10) and would repurchase 6,667 shares ($l00,000/S15). The shares For the denominator would be:

Shares outstanding 1,000,000

Options exercises 1,00,000

Treasury shares purchased (6,667)

Denominator 1,003，333

Reading 26 . understanding Balance Sheets 试题整理

PRACTICE PROBLEMS

1 . Resources controlled by a company as a result of past events are:

A . equity.

B . assets.

C . liabilities.

2 . Equity equals:

A . Assets - Liabilities.

B . Liabilities - Assets.

C . Assets + Liabilities.

3 . Distinguishing between current and non-current items on the balance sheet and presenting a subtotal

for current assets and liabilities is referred to as:

A . a classified balance sheet.

B . an unclassified balance sheet.

C . a liquidity-based balance sheet.

4 . All of the following are current assets except:

A . Cash.

B . goodwill.

C . Inventories.

5 . Debt due within one year is considered:

A . current.

B . preferred.

C . convertible.

6 . Money received From customers for products to be delivered in the future is recorded as:

A . revenue and an asset.

B . an asset and a liability.

C . revenue and a liability.

7 . The carrying value of inventories reflects:

A . their historical cost.

B . their current value.

C . the lower of historical cost or net realizable value.

8 . When a company pays its rent in advance, its balance sheet will reflect a reduction in:

A . assets and liabilities.

B . assets and shareholders' equity.

C . one category of assets and an increase in another.

9 . Accrued expenses (accrued liabilities) are:

A . expenses that have been paid.

B . created when another liability is reduced.

C . expenses that have been reported on the income statement hut not yet paid.

10 . The initial measurement of goodwill is most likely affected by:

A . an acquisition's purchase price.

B . the acquired company's book value.

C . the fair value of the acquirer's assets and liabilities.

11 . Defining total asset turnover as revenue divided by average total assets, all else equal, impairment

write-downs of long-lived assets owned by a company will most likely result in an increase for that company in:

A . the debt-to-equity ratio but not the total asset turnover.

B . the total asset turnover but not the debt-to-equity ratio.

C . both the debt-to-equity ratio and the total asset turnover.

12. For financial assets classified as trading securities, how are unrealized gains and losses reflected in

shareholders' equity?

A . They are not recognized.

B . They flow through income into retained earnings.

C . They are a component of accumulated other comprehensive income.

13 . For financial assets classified as available for sale, how are unrealized gains and losses reflected in

shareholders' equity?

A . They are not recognized.

B . They flow through retained earnings.

C . They are a component of accumulated other comprehensive income.

14 . For financial assets classified as held to maturity, how are unrealized gains and losses reflected in

shareholders' equity?

A . They are not recognized.

B . They flow through retained earnings.

C . They are a component of accumulated other comprehensive income.

15 .The non-controlling (minority) interest in consolidated subsidiaries js presented on the balance

sheet:

A . as a long-term liability.

B . separately, but as a part of shareholders' equity.

C . as a mezzanine item between liabilities and shareholders' equity.

16 . The item "retained earnings" is a component of:

A . assets.

B . liabilities.

C . shareholders' equity.

17 . When a company buys shares of its own stock to be held in treasury, it records a reduction in:

A . both assets and liabilities.

B . both assets and shareholders' equity.

C . assets and an increase in shareholders' equity.

18 . Which of the following would an analyst most likely be able to determine from a common-size

analysis of a company's balance sheet over several periods?

A . An increase or decrease in sales.

B . An increase or decrease in financial leverage.

C . A more efficient or less efficient use of assets.

19 . An investor concerned whether a company can meet its near-term obligations is most likely to

calculate the:

A . current ratio.

B . return on total capital.

C . financial leverage ratio.

20 . The most stringent test of a company's liquidity is its:

A . cash ratio.

B . quick ratio.

C . current ratio.

21 . An investor worried about a company's long-term solvency would most likely examine its:

A . current ratio.

B . return on equity.

C . debt-to-equity ratio.

22 . Using the information presented in Exhibit 4, the quick ratio for SAP Group at 31 December 2009

is closest to:

A . 1.01.

B . 1.44.

C . 1.54.

23 . Using the information presented in Exhibit 12, the financial leverage ratio for SAP Group at 31

December 2009 is closest to:

A . 0.08.

B . 0.58.

C . 1.58

Reading 26 . understanding Balance Sheets 试题答案整理

1 . B is correct. Assets are resources controlled by a company as a result of past events.

2 . A is correct. Assets = Liabilities + Equity and, therefore, Assets - Liabilities =Equity.

3 . A is correct. A classified balance sheet is one that classifies assets and liabilities as current or

non-current and provides a subtotal for current assets and current liabilities. A liquidity-based balance sheet broadly presents assets and liabilities in order of liquidity.

4 . B is correct. Goodwill is a long-term asset, and the others are all current assets.

5 . A is correct. Current liabilities are those liabilities, including debt, due within one year. Preferred

refers to a class of stock. Convertible refers to a feature of bonds (or preferred stock) allowing the holder to convert the instrument into common stock.

6 . B is correct. The cash received from customers represents an asset.1he obligation to provide a

product in the future is a liability called "unearned income" or "unearned revenue." As the product is delivered, revenue will be recognized and the liability will be reduced.

7 . C is correct. Under IFRS, inventories are carried at historical cost unless net realizable value of the

inventory is less. Under U.S. GAAP, inventories are carried at the lower of cost or market.

8 . C is correct. Paying rent in advance will reduce cash and increase prepaid expenses, both of which

are assets.

9 . C is correct. Accrued liabilities are expenses that have been reported on a company's income

statement but have not yet been paid.

10 . A is correct. Initially, goodwill is measured as the difference between the purchase price paid for

an acquisition and the fair value of the acquired, not acquiring, company's net assets (identifiable assets less liabilities).

11 . C is correct. Impairment write-downs reduce equity in the denominator of the debt-to-equity ratio

but do not affect debt, so the debt-to-equity ratio is expected to increase. Impairment write-downs reduce total assets but do not affect revenue. Thus, total asset turnover is expected to increase.

12 . B is correct. For financial assets classified as trading securities, unrealized gains and losses are

reported on the income statement and flow to shareholders' equity as part of retained earnings.

13 . C is correct. For financial assets classified as available for sale, unrealized gains and losses are not

recorded on the income statement and instead are part of other comprehensive income.

Accumulated other comprehensive income is a component of Shareholders' equity

14 . A is correct. Financial assets classified as held co maturity are measured at amortised cost. Gains

and losses are recognized only when realized.

15 . B is correct. The non-controlling interest in consolidated subsidiaries is shown separately as part of

shareholders' equity.

16 . C is correct. The item "retained earnings" is a component of shareholders' equity.

17 . B is correct. Share repurchases reduce the company's cash (an asset). Shareholders' equity is

reduced because there are fewer shares outstanding and treasury stock is an offset to owners' equity.

18 . B is correct. Common-size analysis (as presented in the reading) provides information about

composition of the balance sheet and changes over time. As a result, it can provide information about an increase or decrease in a company's financial leverage.

19 . A is correct. The current ratio provides a comparison of assets that can be turned into cash

relatively quickly and liabilities that must be paid within one year. The other ratios are more suited to longer-term concerns.

20 . A is correct. The cash ratio determines how much of a company's near-term obligations can be

settled with existing amounts of cash and marketable securities.

21 . C is correct. The debt-to-equity ratio, a solvency ratio. is an indicator of financial risk.

22 . B is correct. The quick ratio ([Cash+ Marketable securities + Receivables] ÷Current liabilities) is

l.44 ([= 1,884 + 486 + 2,546] ÷ 3,416}. Given the placement of other financial assets between cash and receivables, it is reasonable to assume these are highly liquid and are probably marketable securities.

23 . C is correct. The financial leverage ratio (Total assets ÷ Total equity) is l.58 =(13,374 ÷ 8,491).

Reading 27 understanding Cash Flow Statements 试题整理

PRACTICE PROBLEMS

1 . The three major classifications of activities in a cash flow statement are:

A . inflows, outflows ,and net flows.

B . operating, investing, and financing.

C . revenues, expenses, and net income.

2 .The sale of a building for cash would be classified as what type of activity on the cash flow statement?

A . Operating.

B . Investing.

C . Financing.

3 . Which of the following is an example of a financing activity on the cash flow statement under U.S. GAAP?

A . Payment of interest.

B . Receipt of dividends.

C . Payment of dividends.

4 . A conversion of a face value $l million convertible bond for $l million of common stock would most likely be:

A . reported as a $1 million investing cash inflow and outflow.

B . reported as a $1 million financing cash outflow and inflow.

C . reported as supplementary information to the cash flow statement.

5 . Interest paid is classified as an operating cash flow under:

A . U.S. GAAP but may be classified as either operating or investing cash flows under IFRS.

B . IFRS but may be classified as either operating or investing cash flows under

U.S. GAAP.

C . U.S. GAAP but may be classified as either operating or financing cash flows under IFRS.

6 . Cash flows from taxes on income must be separately disclosed under:

Based only on the information above, the company's 2010 statement of cash flows in the direct format would include amounts (in $ millions) for cash received from customers and cash paid to suppliers, respectively, that are closest to:

cash received from

14 . Golden Cumulus Corp., a commodities trading company, reported interest expense of $19 million and taxes of $6 million. Interest payable increased by $3 million, and taxes payable decreased by $4 million over the period. How much cash did the company pay for interest and taxes?

A . $22 million for interest and $10 million for taxes.

B . $16 million for interest and $2 million for taxes.

C . $16 million for interest and $10 million for taxes.

15 .An analyst gathered the following information from a company's 2010 financial statements (in $ millions) :

A . $l million.

B . $2 million.

C . $3 million.

17 . Jaderong Plinkett Stores reported net income of $25 million. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows in 2010?

A . Issuance of common stock of $42 million; dividends paid of $10 million.

B . Issuance of common stock of $38 million; dividends paid of $l0 million.

C . Issuance of common stock of $42 million; dividends paid of $40 million.

18 . Based on the following information for Star Inc., what are the total net adjustments that the company would make to net income in order to derive operating cash flow?

A . Add $2 million.

B . Add $6 million.

C . Subtract $6 million.

19 . The first step in cash flow statement analysis should be to:

A . evaluate consistency of cash flows.

B . determine operating cash flow drivers.

C . identify the major sources and uses of cash.

编财务会计习题参考答案

《新编财务会计》技能训练参考答案项目一货币资金的核算一、单选题 1.D 2. B 3. C 4 .B 5. B 6. A 7 .C 8. D 9. D 10.C 二、多选题 1、BCD 2、 ABCD 3 、ACD 4、 ABCD 三、业务处理题 1 借：其他应收款—王明 1000 贷：库存现金 1000 2 借：应收账款 23900 贷：主营业务收入20000 应交税费应交增值税（销项税额）3400 库存现金 500 3 借：管理费用 800 库存现金 200 贷：其他应收款—王明 1000 4 借：管理费用 600 贷：库存现金 600 5 借：管理费用1200 贷：其他货币资金1200 6 借：其他货币资金-存出投资款150000 贷：银行存款150000 7 借：其他货币资金10000 贷：银行存款 10000 8 借：应付账款 3500 贷：银行存款 3500 项目二存货的核算一、单选题 1、 D 2、C 3、 C 4、D 5、A 6、C 7、A 8、C 9、D 10、C 11、C 12、B 13、D

二、多选题 1、AB 2、BC 3、A C 4、 B D 5、ABC 6、ABD 7、A CD 8、ACD 9、ACD 三、判断题 1、× 2、√ 3、× 4、× 5、× 6、× 7、× 8、× 9、√ 10、√ 四、计算分析题 1、（1）编制与A材料初始计量有关的会计分录。 12月1日借：原材料 82000 应交税费-应交增值税（进项税额）13600 贷：银行存款 95600 12月8日借：原材料 32800 应交税费-应交增值阅（进项税额）5576 贷：应付账款 38376 12月15日借：原材料 49200 贷：股本 40000 资本公积-股本溢价 9200 （2）编制发出A材料的会计分录。借：生产成本 81600 管理费用 40800 贷：原材料 122400 （3）编制年末计提A材料跌价准备的会计分录。借：资产减值损失 11600 贷：存货跌价准备 11600 2、（1）A产品：有销售合同部分： A产品可变现净值﹦40×（11-0.5）﹦420 成本﹦40×10﹦400（万元）这部分存货不需计提跌价准备超过合同部分： A产品可变现净值﹦60×（10.2-0.5）﹦582（万元）成本﹦60×10﹦600﹝万元﹞ 这部分存货需计提跌价准备18万元

财务会计试题及答案全新

试卷代号：2608期末考试中级财务会计二试题一、单项选择题（从下列每小题的四个选项中，选择一个正确的，将其顺序号填在答题纸上-每小题2分，共20分） 1．对辞退福利的正确列支方法是( ) A.计人管理费用 B．计入营业外支出C．计入制造费用 D．计入销售费用 2．下列资产负债表项目中，可根据相应账户期末余额直接填列的是( ) A.应付债券 B．持有至到期投资C．应付账款 D．交易性金融资产 3．下列有关利润表的表述中，不正确的是( ) A.属于中报与年报B．属于动态报表C．反映经营成果D．采用“本期营业观”编制 4．Z公司涉及一桩诉讼，根据以往经验及公司所聘请律师本期的意见判断，公司在该桩诉讼中胜诉的可能性为30%，败诉的可能性有70%。如果败诉，公司将要支付40万元～60万元的赔偿款。据此，Z公司应在本期末资产负债表中确认预计负债金额( ) A．40万元 B．50万元C．60万元 D．100万元 5．因采购商品开具面值40万元，票面利率4%，期限3个月的商业汇票一张。该应付票据到期时，公司一共应偿付( ) A．440 000元 B．412 000元C．404 000元 D．400 000元 6. 12月31日“长期借款”账户余额600万元，其中明年4月末到期应偿还的金额为200 万元。则本年末资产负债表中“长期借款”项目填列的金额应为( ) A．200万元 B．400万元C．500万元 D．600万元 7．会计实务中，某项会计变化如果不易分清会计政策变更与会计估计变更时，正确的做法是( ) A．按会计估计变更处理 B．按会计政策变更处理 C．不作处理，待分清后再处理 D．在会计政策变更、会计估计变更的处理方法中任选一种 8．年末预提商品保修费15万元，但税法规定该项支出在实际发生时准予扣除。该项负债产生的暂时性差异类型为( ) A．O B．可抵扣暂时性差异15万元 C．不确定 D．应纳税暂时性差异15万元 9．企业现有注册资本2 000万元，法定盈余公积余额400万元。前年发生的亏损中尚有450万元未予弥补，据此，本年可用于弥补亏损的法定盈余公积数额为( ) A. 80万元 B．100万元 C．400万元 D．1 000万元 10.将面值1 000万元的股票按1 100万元的价格发行，支付发行费用35万元。该项股票发行，计人“资本公积一股本溢价”账户的金额应为( ) A．35万元 B．65万元 C．100万元 D．135万元二、多项选择题（下列每小题的五个选项中有二至五个是正确的，请选出正确的，将其顺序号填在答题纸上，不选、多选或错选均不得分，少选可酌情给分。每小题3分，共15分）11．下列各项属于会计政策内容的有( ) A．坏账损失的核算方法 B．借款费用的核算方法C．所得税费用的核算 D．无形资产的使用寿命E．发出存货的计价方法 12.企业交纳的下列各项税金，应通过“营业税金及附加”账户核算的有( ) A．消费税 B．增值税 C．车船税 D．印花税E．营业税 13.下列各项中，应作为营业外支出核算的有( ) A．对外捐赠资产 B．存货非常损失 C．债务重组损失 D．税款滞纳金支出E．出售固定资产净损失

中级财务会计总论习题含答案

第一章总论一、单项选择题 1.财务会计的核算和监督内容主要是（A）的经济业务。 A.企业单位 B.事业单位 C.政府部门 D.全包括 2.一般认为，企业现代会计的两大分支是财务会计和（ B ）。 A.成本会计 B.管理会计 C.纳税会计 D.预算会计 3.下列关于会计核算的基本前提的表述中，恰当的是（C ）。 A.持续经营和会计分期确定会计核算的空间范围 B.一个会计主体就是一个法律主体 C.货币计量为会计核算提供了必要的手段 D.会计主体确立了会计核算的时间范围 4.以下（ B ）会计处理方法体现了谨慎性信息质量要求。 A.无形资产的摊销 B.应收账款计提坏账准备 C.推迟确认未收到现金的销售收入 D.发出存货采用先进先出法计价 5.依据会计准则的规定，下列有关收入和利得的表述中，正确的是（C ）。 A.收入和利得均来源于企业日常活动 B.收入和利得都一定会影响利润 C.收入和利得都会导致本期所有者权益的增加 D.收入会导致所有者权益增加，利得不一定导致所有者权益增加 6.从核算效益看，对所有会计事项不分轻重主次和繁简详略，采用完全相同的处理方法，不符合（ D ）。 A.明晰性原则 B.谨慎性原则 C.相关性原则 D.重要性原则 7.在会计核算的基本前提中，属于企业选择会计处理方法和程序的前提条件，也是企业会计处理方法和程序保持稳定的前提条件的是（ B ）。 A.会计主体 B.持续经营 C.会计分期 D.货币计量 8.下列各项，不符合资产定义的是（B ）。 A.发出商品 B.盘亏的固定资产 C.委托加工物资 D.半成品 9.以下计量属性不能用于负债计量的是（ B ）。 A.历史成本 B.可变现净值 C.现值 D.公允价值 10.在现实经济生活中，会计主体秘密设置的“小金库”违反的会计信息质量要求是（C ）。 A.实质重于形式 B.可理解性 C.可靠性 D.重要性二、多项选择题 1.会计信息的使用者包括（ABCDE）。 A.企业内部管理者 B.政府相关部门 C.投资者 D.债权人 E.潜在的投资人和债权人 2.会计的基本前提条件（假设）包括（ABCD）。

会计学课后习题答案

第一章总论【思考题】 1．说明财务会计与管理会计的区别与联系。答：财务会计与管理会计的区别可概括为；（1）财务会计以计量和传送信息为主要目标财务会计不同于管理会计的特点之一，是财务会计的目标主要是向企业的投资者、债权人、政府部门，以及社会公众提供会计信息。从信息的性质看，主要是反映企业整体情况，并着重历史信息。从信息的使用者看，主要是外部使用者，包括投资人、债权人、社会公众和政府部门等。从信息的用途看，主要是利用信息了解企业的财务状况和经营成果。而管理会计的目标则侧重于规划未来，对企业的重大经营活动进行预测和决策，以及加强事中控制。（2）财务会计以会计报告为工作核心财务会计作为一个会计信息系统，是以会计报表作为最终成果。会计信息最终是通过会计报表反映出来。因此，财务报告是会计工作的核心。现代财务会计所编制的会计报表是以公认会计原则为指导而编制的通用会计报表，并把会计报表的编制放在最突出的地位。而管理会计并不把编制会计报表当做它的主要目标，只是为企业的经营决策提供有选择的或特定的管理信息，其业绩报告也不对外公开发表。（3）财务会计仍然以传统会计模式作为数据处理和信息加工的基本方法为了提供通用的会计报表，财务会计还要运用较为成熟的传统会计模式作为处理和加工信息的方法。传统会计模式也是历史成本模式，它依据复式簿记系统，以权责发生制为基础，采用历史成本原则。（4）财务会计以公认会计原则和行业会计制度为指导公认会计原则是指导财务会计工作的基本原理和准则，是组织会计活动、处理会计业务的规范。公认会计原则由基本会计准则和具体会计准则所组成。这都是我国财务会计必须遵循的规范。而管理会计则不必严格遵守公认的会计原则。 2．试举五个会计信息使用者，并说明他们怎样使用会计信息。答：股东。他们需要评价过去和预测未来。有关年度财务报告是满足这些需要的最重要的手段，季度财务报告、半年度报告也是管理部门向股东报告的重要形式。向股东提供这些报告是会计信息系统的传统职责，股东借助于财务报告反映的常规信息,获得有关股票交易和股利支付的情况，从而做出投资决策。银行。他们对公司的信誉、偿债能力，以及企业的未来发展是非常关心的。公司的财务报告是这些信息的一个重要来源。银行人需要的有关借贷业务的常规信息，是通过与借款单位的会计信息交换得来的。税务机关。他们需要有关公司利润和向国家交纳税额的信息；社会保障机关需要有关企业交纳各项社会保障基金的信息。总经理。他要利用企业的会计信息对企业的生产经营进行管理。通过对企业财务状况、收入与成本费用的分析，可以发现企业在生产经营上存在的问题，以便采取措施，改进经营。职工。作为一个利益集团，职工个人期望定期收到工资和薪金，并同时得到有关企业为个人提供社会保障的各类基金方面的信息和企业的某些综合性的信息，诸如工资平均水平、福利金和利润等，职工代表大会、工会也会代表职工要求得到这些信息，这些信息的大部分是由会计信息系统提供的。 3．何谓可靠性？可靠性是否意味着真实？答：可靠性是指会计信息必须是客观的和可验证的。一项信息是否可靠取决于以下三个因素，即真实性、可核性和中立性。所谓真实性就是要如实表达，即会计核算应以实际发生的经济业务为依据，内容真实、数字准确、资料可靠，会计的记录和报告不加任何掩饰。所谓可核性是指信息可经得住复核和验证，即由独立的专业和文化素养基本相同的人员，分别采用同一计量方法，对同一事项加以计量，能得出相同的结果。所谓中立性是指会计信息应不偏不依，不带主观成份。将真相如实地和盘托出，结论让用户自己去判断。会计人员不能为了某种特定利益者的意愿或偏好而对会计信

{财务管理财务会计}财务会计习题及答案

第二章货币资金和交易性金融资产业务题： 1.甲企业系上市公司，按季对外提供中期财务报表，按季计提利息。2008年有关业务如下：（1）1月5日甲企业以赚取差价为目的从二级市场购入一批债券作为交易性金融资产，面值总额为2000万元，票面利率为6％，3年期，每半年付息一次，该债券发行日为2007年1月1日。取得时支付的价款为2060万元，含已到付息期但尚未领取的2007年下半年的利息60万元，另支付交易费用40万元，全部价款以银行存款支付。（2）1月15日，收到2007年下半年的利息60万元。（3）3月31日，该债券公允价值为2200万元。（4）3月31日，按债券票面利率计算利息。（5）6月30日，该债券公允价值为1960万元。（6）6月30日，按债券票面利率计算利息。（7）7月15日，收到2008年上半年的利息60万元。（8）8月15日，将该债券全部处置，实际收到价款2400万元。要求：根据以上业务编制有关交易性金融资产的会计分录。 2.宏达公司2008年4月5日购入M上市公司的股票200万股作为可供出售金融资产，每股20元（含已宣告但尚未发放的现金股利2元），另支付相关费用20万元。5月15日收到现金股利400万元。6月30日每股公允价值为18.4元，9月30日每股公允价值为18.8元，12月31日每股公允价值为18.6元。2009年1月5日，宏达公司将上述M上市公司的股票对外出售100万股，每股售价为18.8元。宏达公司对外提供季度财务报告。要求：根据上述资料编制宏达公司有关会计分录。（金额单位：万元）

财务会计习题答案

财务会计练习题一、货币资金核算： 1．新蒙公司在200x年第1季度发生下列业务：（1）1月1日核定销售部门备用金定额3000元，用现金支票支付。3月30日销售部门前来报销零星开支，共计2345元。 1月1日借：备用金3000 贷：银行存款3000 3月30日借：管理费用2345 贷：现金2345 （2）l月8日委托开户银行汇往广州工商银行20000元开立采购专户，2月6日采购员交来采购发票两张，价税合计为19305元。同时报销差旅费1150元，用现金支付。2月15日接到开户银行通知，剩余的外埠存款695元已转回开户银行。 1月8日借：其他货币资金——外埠存款20000 贷：银行存款20000 2月6日借：材料采购16500 应交税费——应交增值税2805 贷：其他货币资金——外埠存款19305 借：管理费用1150 贷：现金1150 2月15日借：银行存款695 贷：其他货币资金——外埠存款695 （3）2月3日销售商品收到买方转账支票一张，价款金额24000元，增值税4080元。借：银行存款28080 贷：应交税费——应交增值税4080 主营业务收入24000 （4）3月10日从银行提取现金30000元，备发工资。借：现金30000 贷：银行存款30000 （5）3月31日清查时发现库存现金溢余240元，原因待查。借：现金240 贷：待处理财产损益240 要求：为上述经济业务编制会计分录。 2．现行银行结算方式有哪些？各自特点和适用范围是什么？

结算工具：票据化的结算方式和银行转账结算票据化的结算方式：支票、银行本票、银行汇票、商业汇票银行转账结算：汇兑、委托收款、托收承付、信用卡同域结算：支票、银行本票异地结算：汇票、托收承付通用结算：银行汇票、商业汇票、委托收款银行汇票是汇款人将款项缴存当地银行，由银行签发给汇款人据以办理转账结算或支取现金的票据。商业汇票（分商业承兑汇票，银行承兑汇票）是收款人或付款人（或承兑申请人）签发，由承兑人承兑，并于到期日向收款人或被背书人支付款项的一种结算方式。银行本票是申请人将款项交存银行，由银行签发给其凭以办理转账结算或支取现金的票据。支票（分现金支票，转账支票）是银行的存款人签发给收款人办理结算或委托开户银行将款项支付给收款人的票据。汇兑（信汇，电汇）是指汇款单位委托银行将款项汇给外地收款人的结算方式。委托收款是指收款人向银行提供收款依据，委托银行向付款人收取款项的一种结算方式。托收承付是指根据经济合同，由收款单位发货后委托银行向异地付款单位收取款项，付款单位向银行承认付款的结算方式。信用卡是商业银行向个人和单位发行的，凭以向特约单位购物、消费和向银行存取现金，且具有消费信用的特制载体卡片。 3.桂新有限责任公司为一般纳税人（按17%交纳增值税）。20×7年9月发生下列经济业务：（1）从本市宏达工厂购进A材料10 000元，增值税1 700元，货款签发转账支票支付，材料验收入库。借：原材料 10000 应交税费——应交增值税 1700 贷：银行存款 11700 （2）签发现金支票，从银行提取现金3 000元备用。借：现金 3000 贷：银行存款 3000 （3）填制银行汇票委托书，委托银行开出金额为400 000元的银行汇票。银行收妥款项，开给银行汇票。借：其他货币资金——银行汇票 400000 贷：银行存款 400000 （4）采购员持银行汇票到外地前进工厂采购B材料，收到有关发票账单，计列B材料300 000元，增值税51 000元。B材料尚未到达。借：材料采购 300000 应交税费——应交增值税 51000

财务会计习题及答案.

财务会计习题及答案单项选择题 1.同一会计主体在不同会计期间尽可能采用相同的会计处理方法和程序，这一原则在会计上称之为( )。 A.可比性原则 B.一贯性原则 C.相关性原则 D.配比性原则 2.下列各项支出中，属于企业收益性支出的是( )。 A.购入不需要安装设备支付的运杂费 B.购买土地使用权支付的耕地占用税 C.以购买债券形式进行长期投资时支付的经纪人佣金(金额较小) D.申请专利时支付的注册费 3.企业在现金清查中发现多余现金，在未经批准处理之前，应借记“现金”科目，贷记( )科目。 A. “营业外收入” B. “待处理财产损溢” C. “其他应付款” D. “其他业务收入” 4.经过“银行存款余额调节表”调整后的银行存款余额为( )。 A.企业账上的银行存款余额 B.银行账上的企业存款余额 C.企业可动用的银行存款数额 D.企业应当在会计报表中反映的银行存款余额 5.下列应收、暂付款项中，不通过“其他应收款”科目核算的是( )。 A.预付给企业内部各单位的备用金 B.应向运输部门索赔的村料短缺赔款 C.应向职工收取的各种垫付款项 D.应向购货方收取的代垫运杂费 6.按照企业会计制度规定，下列票据中应作为应收票据核算的是( )。 A.支票 B.银行本票

C.商业汇票 D.银行汇票 7.某工业企业2001年1月1日甲材料账面实际成本90000元，结存数量500吨；1月2日购进甲材料500吨，每吨实际单价200元；1月15日购进甲材料300吨，每吨实际单价180元；1月4日和20日各发出甲材料100吨。如该企业按移动平均法计算发出甲材料的实际成本，则2002年1月31日甲材料账面余额为（）。 A.206452元 B.208000元 C.206000元 D.206250元 8.某工业企业为增值税一般纳税企业，材料按计划成本核算，甲材料计划单位成本为每千克35元。企业购入甲材料500千克，增值税专用发票上注明的材料价款为17600元，增值税额2992元。企业验收入库时实收490千克，短缺的10千克为运输途中定额损耗。该批入库材料的材料成本差异为（）。 A.450元 B.100元 C.3442元 D.3092元 9.某企业1月1日以97000元的价格，购入甲公司当日发行的债券，债券面值为100000元，期限为3年，年利率为10%，债券溢价或折价采用直线法摊销。该企业本年年末确认的本年债券投资收益为（）元。 A.10000 B.11000 C.9700 D.10700 10.采用权益法核算长期股权投资时，对于被投资企业因外币资本折算引起所有者权益的增加，投资企业应按所拥有的表决权资本的比例计算应享有的份额，将其计入（）。 A.资本公积 B.投资收益 C.其他业务收入 D.营业外收入 11.某企业1月1日以97000元的价格，购入甲公司当日发行的债券，债券面值为100000元，期限为3年，年利率为10%，债券溢价或折价采用直线法摊销。该企业本年年末确认的本年债券投资收益为（）元。 A.10000 B.11000 C.9700 D.10700

财务会计练习题及答案

财务会计练习题答案一、单选题 1、某固定资产使用年限为5年，在采用年数总和法计提折旧的情况下，第一年的年折旧率为( )。 A.20% B.33% C.40% D.50% [答案]B [解析]年折旧率=尚可使用年限/预计使用年限年数总和=5/【(1+2+3+4+5)】=33%。 2、某固定资产原值为250000元，预计净残值6000元，预计可以使用8年，按照双倍余额递减法计算，第二年应提取的折旧( )元 A 46875 B 45750 C 61000 D 30500 答案：A 解析：折旧率=2/8*100%=25% 第一年折旧额=250000*25%=62500 第二年折旧额=(250000-62500)*25%=46875 3、某项固定资产原值为40000元，预计净残值2000元，折旧年限为4年，采用年数总和法计提折旧，则第三年折旧额为( ) A7600元B 8000元C 3800元D 12000元答案：A 解析：第三年折旧额为(40000-2000)* (2/10)=7600元 4、一台机器设备原值80000元，估计净残值8000元，预计可使用12年，按直线法计提折旧，则第二年应计提折旧为( )元。 A.6600 B.6000 C.7000 D.8000 [答案]B [解析]采用直线法计提折旧，年折旧额=(80000-8000)/12=6000元。 5、下列各因素中，计提固定资产折旧时通常不考虑的是( )。 A.固定资产原值 B.固定资产预计净残值 C.固定资产使用年限 D.固定资产实际净残值 [答案]D 解析：影响固定资产计提折旧的因素主要包括： (1)计提折旧基数，即固定资产的原始价值或固定资产的账面净值; (2)固定资产的折旧年限; (3)折旧方法; (4)固定资产净残值，此净残值是预计的，而不是实际的。 6.某企业2007年5月期初固定资产原值为100000元，5月增加了一项固定资产入账价值为500万元;同时5月份减少了固定资产原值600万元;则5月份该企业应提折旧的固定资产原值为( )万元 A 100000 B 100500 C 99900 D 99400 答案：A

财务会计习题及答案(二)

一、单项选择题 1.甲公司于2008年3月5日从证券市场购入乙公司股票10000股，划分为交易性金融资产，每股买价10元（其中包括已宣告但尚未发放的现金股利1.2元），另外支付印花税2000元。2008年12月31日，甲公司持有的该股票的市价总额（公允价值）为115000元。2009年4月1日，甲公司出售乙公司股票10000股，收入现金98000元。至此，甲公司因该项金融资产而确认的投资收益总额为（）元。 A.8000 B.10000 C.12000 D.20000 2.20×9年1月1日，甲上市公司购入一批股票，作为交易性金融资产核算和管理。实际支付价款2000万元，其中包含已经宣告的现金股利100万元。另支付相关费用46万元。均以银行存款支付。假定不考虑其他因素，该项交易性金融资产的入账价值为（）万元。 A.1900 B.2046 C.2000 D.2100 3.关于交易性金融资产的计量，下列说法中正确的是（）。 A.资产负债表日，企业应将金融资产的公允价值变动计入当期所有者权益 B.应当按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额 C.处置该金融资产时，其公允价值与初始入账金额之间的差额应确认为投资收益，不调整公允价值变动损益 D.应当按取得该金融资产的公允价值作为确认金额，相关交易费用在发生时计入当期损益 4.2009年5月13日，甲公司支付价款5030000元从二级市场购入乙公司发行的股票100000股，每股价格50.30元（含已宣告但尚未发放的现金股利0.30元），另支付交易费用2000元。甲公司将持有的乙公司股权划分为交易性金融资产。甲公司取得乙公司股票时应作的会计处理是（）。 A.借：交易性金融资产——成本5000000 应收股利30000

财务会计学习题与答案

项目一一、单项选择题 1.对期末存货采用成本与可变现净值孰低计价，其所体现的会计信息质量要求是 (C ) 。 A. 及时性 B. 历史成本 C. 谨慎性 D. 配比性 2. 下列各项中，不属于企业收入要素范畴的是（D）。 A.销售商品收入 B.提供劳务取得的收入 C.出租无形资产取得的收入 D.出售固定资产取得的收益 3. 由于（A），导致了各种应计、递延等调整事项。 A.权责发生制 B.收付实现制 C.配比 D.客观性 4. 强调不同企业会计信息横向可比的会计信息质量要求是（C ）。 A.客观性 B.配比 C.可比性 D.一贯性 5. 企业将融资租入固定资产按自有固定资产的折旧方法计提折旧，遵循的会计信息质量要求是（D）原则。 A.可比性 B.重要性 C.相关性 D.实质重于形式 6. 下列各项中可以引起资产和所有者权益同时发生变化的是（B）。 A.用税前利润弥补亏损 B.投资者投入资本 C.资本公积转增资本 D.提取法定盈余公积 7. 下列各项中，符合资产会计要素定义的是（C）。 A.计划购买的原材料 B.待处理财产损溢 C.委托代销商品 D.预收款项 8. 下列计价方法中,不符合历史成本计量基础的是（B）。 A.发出存货计价所使用的个别计价法 B.交易性金融资产期末采用公允价值计价 C.发出存货计价所使用的先进先出法 D.发出存货计价所使用的移动平均法 9. 关于损失，下列说法中正确的是（B）。 A.损失是指由企业日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出 B.损失是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出 C.损失只能计入所有者权益项目，不能计入当期利润 D.损失只能计入当期利润，不能计入所有者权益项目 10. 关于收入，下列说法中错误的是（D）。 A.收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入 B.收入只有在经济利益很可能流入从而导致企业资产增加或者负债减少、且经济利益的流入额能够可靠计量时才能予以确认 C.符合收入定义和收入确认条件的项目，应当列入利润表 D.收入是指企业在日常活动中形成的、会导致所有者权益或负债增加的、与所有者投入资本无关的经济利益的总流入

财务会计习题及答案(一)

一、单项选择题 1.企业对于重要的前期差错，应采用追溯重述法更正，这体现的是（）要求。 A．可比性 B．重要性 C．客观性 D．明晰性 2.下列说法中，能够保证同一企业会计信息前后各期可比的是（）。 A．为了提高会计信息质量，要求企业所提供的会计信息能够在同一会计期间不同企业之间进行相互比较 B．存货的计价方法一经确定，不得随意改变，如需变更，应在财务报告中说明 C．对于已经发生的交易或事项，应当及时进行会计确认、计量和报告 D．对期末存货采用成本与可变现净值孰低法计价 3.下列对会计基本假设的表述中恰当的是（）。 A．持续经营和会计分期确定了会计核算的空间范围 B．一个会计主体必然是一个法律主体 C．货币计量为确认、计量和报告提供了必要的手段 D．会计主体确立了会计核算的时间范围 4.当期与以前期间、以后期间的差别，权责发生制和收付实现制的区别的出现，都是基于（）的基本假设。 A.会计主体 B.持续经营 C.会计分期 D.货币计量 5.企业将融资租入固定资产按自有固定资产的折旧方法计提折旧，遵循的是（）要求。 A.谨慎性 B.实质重于形式 C.可比性

D.重要性 6.依据企业会计准则的规定，下列有关收入和利得的表述中，正确的是（）。 A.收入源于日常活动，利得也可能源于日常活动 B.收入会影响利润，利得也一定会影响利润 C.收入源于日常活动，利得源于非日常活动 D.收入会导致所有者权益的增加，利得不一定会导致所有者权益的增加 7.下列计价方法中，不符合历史成本计量基础的是（）。 A.发出存货计价所使用的先进先出法 B.可供出售金融资产期末采用公允价值计价 C.固定资产计提折旧 D.发出存货计价所使用的移动平均法 8.资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量，其会计计量属性是（）。 A.历史成本 B.可变现净值 C.现值 D.公允价值 9.强调不同企业会计信息可比的会计信息质量要求是（）。 A．可靠性 B．可理解性 C．可比性 D．及时性 10.下列各项会计处理中，符合会计信息质量特征中实质重于形式要求的是（）。 A．对于变成亏损合同的待执行合同按照或有事项进行核算 B．将融资租入的固定资产比照自有资产进行核算 C．将预期不能为企业带来经济利益的无形资产按其账面价值转为营业外支出 D.附有退货条款但不能确定退货可能性的商品销售在退货期满时确认收入 11.下列有关会计主体的表述不正确的是（）。

《财务会计》试题及答案(二)

《财务会计》试题及答案一、单选题（每题2分，共20分） 1、下列有关会计主体与法律主体之间关系的说法正确的是（A）P4 A.会计主体不一定是法律主体，而法律主体必然是会计主体 B.法律主体不一定是会计主体，而会计主体必然是法律主体 C.法律主体不一定是会计主体，会计主体也不一定是法律主体 D.会计主体一定是法律主体，法律主体也一定是会计主体 2、库存现金清查中发现现金短缺，属于无法查明的其他原因，根据管理权限，经批准后处理，应编制的会计分录为（D）P11 A．借：其他应收款——应收现金短缺款贷：待处理财产损溢——待处理流动资产损溢 B．借：待处理财产损溢——待处理流动资产损溢贷：其他应收款——应收现金短缺款 C．借：库存现金贷：待处理财产损溢——待处理流动资产损溢 D．借：管理费用——现金短缺贷：待处理财产损溢——待处理流动资产损溢 3、对于银行已经入账而企业尚未入账的未达账项，企业应当（C）P11 A．根据“银行对账单”记录的金额入账 B．在编制“银行存款余额调节表”的同时入账 C．等有关单据到达时再进行账务处理 D．根据“银行对账单”和“银行存款余额调节表”自制原始凭证入账 4、某企业与4月10日销售商品收到带息票据一张，面值50000元，年利率8%，6个月期，于6月10日贴现，贴现率为10%，该企业实际收到的贴现金额应为（A）元P11 A．50267 B.49763 C.52000 D.50000 5、在会计实务中，预付账款业务不多时，企业可以通过（C）科目来核算预付账款业务。P12 A．应收账款 B.其他应收款 C.应付账款 D.预收账款 6、企业对某项存货是否加以确认，应以企业对该项存货是否（C）为依据。P25 A.实际收到 B.支付货款 C.具有法定所有权 D.支付订金或签订合同 7、企业购入存货时，在允许折扣的期限内取得的现金折扣应（D）P25 A．作为营业外收入 B.作为其他收入 C.冲减存货账面成本 D.冲减当期财务费用

中级财务会计试题和答案

2018年10月高等教育自学考试中级财务会计试题（课程代码00155) 一、单项选择题：本大题共16小题，每小题1分，共16分。在每小题列出的备选项中只有一项是符合题目要求的，请将其选出。 1.在阅读财务报告时，企业债权人不太关注的信息是 A.企业的福利待遇如何 B.企业的获利情况怎样 C.企业的财力是否充裕 D.是否应该贷给企业更多的资金 2.企业核算固定资产采用折旧的方法，把固定资产的历史成本分摊到各个会计期间的费用或者相关产品的成本中，这种方法运用的会计基础假设是 A.会计主体 B.会计基础 C.会计分期 D.货币计量 3.在下列各项中，不属于我国企业财务会计信息质量要求的是 A.可理解性 B.权责发生制 C.相关性 D.及时性 4.企业赊销一批商品，规定的付款条件为：1/10、N/30，如果客户在现金折扣期内付款, 那么该折扣记入 A.管理费用 B.财务费用 C.制造费用 D.制造成本 5.对于银行已经入账而企业尚未入账的未达账项，企业应当 A.根据银行对账单记录的金额入账 B.根据银行对账单编制自制凭证入账 C.待结算凭证到达后入账 D.在编制银行存款余额调节表的同时入账 6.企业采用支付手续费方式委托代销商品，委托方确认商品销售收入的时间是 A.签订代销协议时 B.发出商品时 C.收到代销清单时 D.收到代销款时 7.如果企业的包装物数量不多，可以将包装物并入下列哪个科目进行核算？ A.周转材料 B.低值易耗品 C.材料釆购 D.原材料 8.在每次收货以后，立即根据库存存货的数量和总成本，计算出新的平均单位成本，这种存货成本的计价方法是 A.零售计价法 B.月末一次加权平均法 C.移动加权平均法 D.先进先出法 9.在备抵法下，已核销的应收账款坏账又收回时，贷记“坏账准备”科目，借记的科目应是 A.其他应收款 B.应收票据 C.资产减值损失 D.应收账款 10.下列属于生产经营用固定资产的是 A.职工宿舍用房 B.制造车间用房 C.工会俱乐部用房 D.托儿所用房 11.下列不属于投资性房地产的是 A.自用的土地使用权 B.已出租的土地使用权 C.已出租的建筑物 D.持有并准条增值后转让的土地使用权 12.下列关于无形资产的特征描述中，错误的是

财务会计习题及答案

财务会计习题及答案 Document serial number【NL89WT-NY98YT-NC8CB-NNUUT-NUT108】

试卷代号：2608期末考试中级财务会计二试题? 一、单项选择题（从下列每小题的四个选项中，选择一个正确的，将其顺序号填在答题纸上-每小题2分，共20分） 1．对辞退福利的正确列支方法是() A.计人管理费用B．计入营业外支出C．计入制造费用D．计入销售费用 2．下列资产负债表项目中，可根据相应账户期末余额直接填列的是() A.应付债券B．持有至到期投资C．应付账款D．交易性金融资产 3．下列有关利润表的表述中，不正确的是() A.属于中报与年报B．属于动态报表C．反映经营成果D．采用“本期营业观”编制? 4．Z公司涉及一桩诉讼，根据以往经验及公司所聘请律师本期的意见判断，公司在该桩诉讼中胜诉的可能性为30%，败诉的可能性有70%。如果败诉，公司将要支付40万元～60万元的赔偿款。据此，Z公司应在本期末资产负债表中确认预计负债金额() A．40万元B．50万元C．60万元D．100万元 5．因采购商品开具面值40万元，票面利率4%，期限3个月的商业汇票一张。该应付票据到期时，公司一共应偿付() A．440000元B．412000元C．404000元D．400000元 6.12月31日“长期借款”账户余额600万元，其中明年4月末到期应偿还的金额为200?万元。则本年末资产负债表中“长期借款”项目填列的金额应为() A．200万元B．400万元C．500万元D．600万元 7．会计实务中，某项会计变化如果不易分清会计政策变更与会计估计变更时，正确的做法是() A．按会计估计变更处理B．按会计政策变更处理C．不作处理，待分清后再处理 D．在会计政策变更、会计估计变更的处理方法中任选一种? 8．年末预提商品保修费15万元，但税法规定该项支出在实际发生时准予扣除。该项负债产生的暂时性差异类型为() A．OB．可抵扣暂时性差异15万元C．不确定D．应纳税暂时性差异15万元 9．企业现有注册资本2000万元，法定盈余公积余额400万元。前年发生的亏损中尚有450万元未予弥补，据此，本年可用于弥补亏损的法定盈余公积数额为() A.80万元B．100万元C．400万元D．1000万元 10.将面值1000万元的股票按1100万元的价格发行，支付发行费用35万元。该项股票发行，计人“资本公积一股本溢价”账户的金额应为() A．35万元B．65万元C．100万元D．135万元二、多项选择题（下列每小题的五个选项中有二至五个是正确的，请选出正确的，将其顺序号填在答题纸上，不选、多选或错选均不得分，少选可酌情给分。每小题3分，共15分） 11．下列各项属于会计政策内容的有() A．坏账损失的核算方法B．借款费用的核算方法C．所得税费用的核算D．无形资产的使用寿命E．发出存货的计价方法 12.企业交纳的下列各项税金，应通过“营业税金及附加”账户核算的有() A．消费税B．增值税 C．车船税D．印花税E．营业税 13.下列各项中，应作为营业外支出核算的有() A．对外捐赠资产B．存货非常损失

中级财务会计习题与案例跨章节综合练习题答案案

跨章节综合练习题 1．存货、固定资产、无形资产、会计估计变更、会计差错更正相结合。 (1)原年折旧额=(610 000— 10 000)十 8=75 000 (元) 已提折旧=75 000 X2=150 000 (元) 2009 年按照新年限应计提折旧 =(610 000 — 10 000 — 150 000)-( 5— 2) =150 000 (元) 对 2009 年度所得税费用影响额 =( 150 000— 75 000)X 25%=18 750(元) 对2009 年度净利润的影响额 =(150 000—75 000)— 18 750=56 250(元) ( 2)会计差错更正的会计分录如下： ①借：周转材料 6 000 贷：固定资产 6 000 借：累计折旧600 贷：管理费用600 借：管理费用( 6 000X 40%) 2 400 贷：周转材料( 6 000X 40% ) 2 400 ②借：管理费用(18 000- 15) 1 200 贷：累计摊销(18000- 15) 1 200 ③借：应收账款300 000 贷：以前年度损益调整300 000 借：以前年度损益调整( 300 000X25%) 75 000 贷：应交税费——应交所得税( 300 000X 25%) 75 000 借：以前年度损益调整( 300000—75000) 225 000 贷：利润分配——未分配利润225 000 借：利润分配——未分配利润33 750 贷：盈余公积( 225 000X15%) 33 750 2．固定资产、负债相结合。 ( 1 )编制发行债券的会计分录。借：银行存款972 253 应付债券——利息调整27 747 贷：应付债券——面值 1 000 000 2007 年年末计提利息的分录。资本化的利息金额 =972 253X 4%=38 890.12(元) 2007年应计利息金额 =1 000 000X 3%=30 000(元) 借：在建工程38 890.12 贷：应付债券——应计利息30 000 ——利息调整8 890.12 2008年资本化利息金额 =(972 253 + 30 000 + 8 890.12)X 4%X 3 - 12=10 111.43 (元) 2008 年应予费用化利息金额 =(972 253 + 30 000 + 8 890.12)X 4%X 9 - 12=30 334.29 (元) 2008 年应付利息金额 =1 000 000X 3%=30 000(元) 2008年3 月31 日的分录如下：借：在建工程10 111.43 财务费用30 334.29

(财务会计)财务会计习题及答案

第三章应收款项一、单项选择题 1.甲公司2007年12月31日应收账款余额为200万元，“坏账准备”科目贷方余额为5万元；2008年发生坏账8万元，已核销的坏账又收回2万元。2008年12月31日应收账款余额为120万元(其中未到期应收账款为40万元，估计损失2％；过期1个月应收账款为30万元，估计损失3％；过期2个月的应收账款为20万元，估计损失5％；过期3个月的应收账款为20万元，估计损失8％；过期3个月以上应收账款为10万元，估计损失15％)，假设不存在其他应收款项。甲公司2008年应提取的坏账准备为（）万元。 A.5.8 B.6.8 C.2 D.8 2.下列各项中，不会引起应收账款账面价值发生变化的有（）。 A.计提应收账款坏账准备 B.结转到期不能收回的应收票据 C.带有追索权的应收账款融资 D.收回已转销的坏账二、业务题：华荣企业2008年采有直接转销法，核算坏账损失，2009年改用备抵法，按应收账款余额的1%计提坏账准备。企业发生以下经济业务：（1）销售给B单位产品一批，售价30000元，给予以15%的商业折扣，适用的增值税率为17%，货款暂未收到。（2）2008年发生坏账损失5000元。（3）2008年12月31日，企业应收账款余额为600000元，计提坏账准备。（4）2009年发生坏账4500。（5）2009年12月31日，计提坏账准备前，应收账款余额为200000元，计提坏账准备。要求：根据经济业务编制会计分录。第四章存货一、单项选择题 1.甲公司为增值税一般纳税人，购入原材料200吨，收到的增值税专用发票上注明的售价为400000元，增值税为68000元，委托货运公司将其货物送到公司仓库，双方协定运输

财务习题——习题答案一起

编财务会计习题参考答案

财务会计试题及答案全新

中级财务会计总论习题含答案

会计学课后习题答案

{财务管理财务会计}财务会计习题及答案

财务会计习题答案

财务会计习题及答案.

财务会计练习题及答案

财务会计习题及答案(二)

最新中级财务会计习题与案例练习题答案

财务会计学习题与答案

财务会计习题及答案(一)

《财务会计》试题及答案(二)

中级财务会计试题和答案

财务会计习题及答案

中级财务会计习题与案例跨章节综合练习题答案案

(财务会计)财务会计习题及答案