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1、 试卷代号:1031 2004年7月中央广播电视大学2003-2004学年度第二学期“开放本科”期末考试会计学专业 财务报表分析试题 一、单项选择题(从备选项中选择唯一正确的答案,每题1分,共10分)流动资产和流动负债的比值被称为(C)。 A.资产负债比率 B.速动比率 C. 流动比率 D.营运比率当销售利润率一定时,投资报酬率的高低直接取决于(C)。A.销售收入的多少 B.营业利润的高低 C.投资收益的大小 D.资产周转率的快慢诚然公司报表所示:2000年年无形资产净值为24万元,负债总额为1478万元,所有者权益总额为2490元。计算有形净值债务率为(C)。(p87)A.55.4% B.5
2、9.35% C. 59.93% D.60.32%减少企业流动资产变现能力的因素是(A)。A.未决诉讼、仲裁形成的或有负债 B取得商业承兑汇票C有可动用的银行贷款指标D长期投资到期收回正常情况下,如果同期银行存款利率为4,那么,市盈率应为(B)。A20 B25 C40 D50资本结构具体是指企业的(A)的构成和比例关系。A长期投资与长期负债B长期债权投资与流动负债C长期应付款与固定资产D递延资产与应付帐款夏华公司下一年度的净资产收益率目标为16,资产负债率调整为45%,则资产净利率应达到(B)%。0.2(1-0.45)=11%,P158A9 B11 C16 D20销售毛利率=1-(A)。A变动成
3、本率B成本费用率 C销售成本率D销售利润率(D)不属于企业的投资活动。A处理设备B长期股权和卖出C长期债权的购入D预期三个月内短期证券的买卖某公司2001年净利润为83,519万元,本年计提的固定资产折旧12,764万元,无形资产摊销5万元,待摊费用增加90万元,则本年产生的净现金流量是(B)万元。A83,519 B96,198 C96,288 D96,378二、多项选择题(从备选答案中选择二至五个正确答案。每题2分,共20分)以下(ACE)属于企业在报表附注中进行披露的或有负债。A已贴现商业承兑汇票B预收帐款C为其他单位提供债务担保D应付帐款E未决诉讼财务报表分析的主体是(ABCDE)。A.
4、职工和工会B.投资人C.债权人 D.经理人员E.审计师现代成本管理方法一般有(ACDE)。A.即时制管理B.全面成本管理 C .JIT管理 D.作业基础成本管理 E.全面质量成本管理企业持有货币资金的目的主要是为了()。 A.投机的需要 B.经营的需要 C.投资的需要 D.获利的需要 E.预防的需要下面事项中,能导致普通股股数发生变动的是(ABCDE)。A企业合并B库藏股票的购买C可转换债券转为普通股D股票分割E增发新股影响有形净值债务率的因素有(CDE)。 A流动负债B长期负债C股东权益D负债总额E无形资产净值导致应收帐款周转率下降的原因主要是(BDE)。A赊销的比率B客户故意拖延C企业的收
5、帐政策D客户财务困难E企业的信用政策下列经济事项中,不能产生现金流量的有(BDE)。A出售固定资产B企业从银行提取现金C投资人投入现金D将库存现金送存银行E企业用现金购买将于3个月内到期的国库券从公司整体业绩评价来看,(CD)是最有意义的。A特殊的经济增加值B真实的经济增加值C基本经济增加值D披露的经济增加值E以上各项都是计算存货周转率可以以(AB)为基础的存货周转率。 A主营业务收入B主营业务成本C其他业务收入D营业费用E其他业务成本三、名词解释(每题3分,共15分)营运资本:营运资本是指流动资产总额减流动负债总额后的剩余部分,也称净营运资本,它意味着企业的流动资产在偿还全部流动负债后还有多
6、少剩余。 产权比率:产权比率是负债总额与股东权益总额之间的比率,也称之为债务股权比率。每股收益:每股收益是企业净收益与发现在外普通股股数的比率。它反映了某会计年度内企业平均每股普通股获得的收益,用于评价普通股持有者获得报酬的程度。市盈率:市盈率是市价与每股收益比率的简称,也可以称为本益比,它是指普通股每股市价与普通股每股收益的比率。经济增加值:经济增加值可以定义为企业收入扣除所有成本(包括股东权益的成本)后的剩余收益,在数量上它等到于息税营业收益再减去债务和股权的成本。四、简答题(每题5分,共15分)在进行中期报告分析时,应注意哪些问题? (P146)答:(1)中期报告作为年度报告的组成部分,
7、年度报告的披露原则和要求基本上也适用于半年度报告,所以它不仅应按照财务会计报告条例的要求提供会计报表,而且应提供会计报表附注等,在会计报表附注中至少应披露所有重大事项。(2)中期报告必须披露企业经营活动的季节性特征。报告分析者应通过此信息确定企业的发展趋势,识别可能存在的潜在问题及问题的影响范围和程度。什么是市场增加值?用市场增加值计量企业业绩有何局限性?(P205)答:市场增加值是总市值和总资本之间的差额。其局限性为:(1)股票市场是否能真正评价企业的价值,一直是一个令人怀疑的问题。(2)从短期来看股市总水平的变化可以“淹没”管理者的作为。(3)只有公司上市之后才会有比较公平的市场价格,才能
8、计算它的市场增加值。(4)即使的上市公司也只能计算它的整体经济增加值,对于下属部门和单位无法计算其经济增加值,也就不能用于内部业绩评价。为什么债权人认为资产负债率越低越好,而投资人认为应保持较高的资产负债率?(P84) 答:从债权人的角度看,认为资产负债率越低越好,因为,资产负债率低,债权人提供的资金与企业资本总额相比,所占比例低,企业不能偿债的可能性小,企业的风险主要由股东承担,这对债权人来讲,是十分有利的。 从投资人的角度看,认为应保持较高的资产负债率,因为:(1)由于负债利息是在税前支付,通过负债筹资可以给企业带来税额的庇护利益,使负债筹资的资本成本低于权益资本筹资,企业可以通过负债获得
9、财务杠杆利益。(2)在经营中,负债筹资的资本与股东投入的资金发挥同样的作用,只有当全部资本利润率超过借款利息率时,股东得到的利润才会增加。(3)与权益资本筹资相比,增加负债不会分散原有股东的控制权。负债只是改变了企业的资产负债比例,不会改变原有的股权结构。五、计算分析题(1题10分,2题15分,3题15分,共40分)某企业连续三年的资产负债表中相关资产项目的数额如下:(金额单位:万元)项 目1998年末1999年末2000年末流动资产2,2002,6802,680其中:应收帐款9441,0281,140存货1,0609281,070固定资产3,8003,3403,500资产总额8,8008,0
10、608,920已知2000年主营业务收入额为10,465万元,比1999年增长了15%,其主营业务成本为8,176万元,比1999年增长了12%。试计算并分析:要求:试计算并分析:(1)该企业1999年和2000年的应收帐款周转率、存货周转率、流动资产周转率、固定资产周转率、总资产周转率。(2)对该企业的资产运用效率进行评价。解:(1)1999主营业务收入额为10,465(1+15%)=9,100(万元)1999年主营业务成本额为8,176(1+12%)=7,300(万元)项目1999年2000应收帐款周转率9,100(944+1,028)/2=9.2310,465(1,028+1,140)/
11、2=9.65存货周转率(成本基础)7,300(1,060+928)/2=7.348,176 (928+1,070) /2 =8.18存货周转率(收入基础)9,100(928+1,060)/2=9.6410,465(1,070+928)/2=10.48流动资产周转率9,100(2,200+2,680)/2=3.7310,465(2,680+2,680)/2=3.91固定资产周转率9,100(3,800+3,340)/2=2.5510,465(3,340+3,500)/2=3.06总资产周转率9,100(8,800+8,060)/2=1.0810,465(8,060+8,920)/2=1.23东方
12、公司2000年经营活动现金流量净额为:762万元,资产负债表和利润表有关资料为:流动负债2 025万元,长期负债为4 978万元,主营业务收入9 000万元,总资产70 200万元,当期固定资产投资额为536万元,存货增加200万元(其他经营性流动项目不变),实现净利润8 008万元(其中非经营损益1 000万元、非付现费用1 500万元),分配优先股股利456万元,发放现金股利782万元,该公司发行在外的普通股股数50 800股。要求计算下列财务比率:现金流量与当期债务比、债务保障率、每元销售现金净流入、全部资产现大学英语(B)模拟试题辅导2-阅读理解Test 1二、阅读理解Passage
13、1The French Revolution broke out in 1789. At the time France was in a crisis. The government was badly run and peoples lives were miserable. King Louis XIV tried to control the national parliament and raise more taxes. But his effort failed. He ordered his troops to Versailles. The people thought th
14、at Louis intended to put down the Revolution by force. On July 14,1789, they stormed and took the Bastille, where political prisoners were kept. Ever since that day, July 14 has been the French National Day. Louis tried to flee the country in 1792 to get support from Austria and Prussia. However, he
15、 was caught and put in prison. In September 1792, the monarchy was abolished. In the same year, Louis was executed. A few months later his wife, Marie, also had her head cut off. The Revolution of France had frightened the other kings of Europe. Armies from Austria and Prussia began to march against
16、 France. The French raised republican armies to defend the nation. The Revolution went through a period of terror. Thousands of people lost their lives. In the end, power passed to Napoleon Bonaparte. (190 words)法国大革命于1789年爆发。当时法国正处经济衰退中,政府腐败,人民生活凄惨。路易十六世企图控制议会并增加赋税,但最后失败了。他命令军队进入凡尔赛。人民都认为他企图用武力镇压革命
17、。1789年7月14日,人民群众猛攻并占领了关押政治犯的巴士底狱。从那天以后,7月14日就被定为法国的国庆日。1792年,路易十六企图逃离法国,并从奥地利和普鲁士获得支持,但他被捕了。1792年王室被废除,路易十六被处以死刑。几个月后,他的妻子玛丽也被处以死刑。法国大革命令欧洲其它国家的国王感到害怕。奥地利和普鲁士的军队进入了法国。法国人民组织起了共和军来保卫祖国,革命陷入了一个艰苦阶段。成千上万的人牺牲了。最后,权力落入了拿破仑波拿巴手中。11. Whats this passage about? A. France B. King LouisC. The French Revolution
18、 D. Europe答案:C12. Which did not happen in 1789? A. The French Revolution broke out. B. The national economy was developing rapidly. C. The government wasnt well run.D. King Louis XIV was in power.答案:B4)选项B:国家经济快速发展,文章中没有提及到当时法国的经济。 13. Where were the political prisoners kept? A. In Versailles. B. In
19、 Austria. C. In Prussia. D. In Bastille.答案:D14. What does the underlined word “abolished ” mean? A. put off B. establishedC. united D. ended答案:D15. What was NOT the effect of the Revolution? A. July 14 has become the French National Day.B. It brought some impact on the other European kings.C. Louiss
20、 wife Marie was killed.D. The king tried to control the national parliament.Passage 2In the United States, it is not customary to telephone someone very early in the morning. If you telephone him early in the day, while he is shaving or having breakfast, the time of the call shows that the matter is
21、 very important and requires immediate attention. The same meaning is attached to telephone calls made after 11:00 p.m. If someone receives a call during sleeping hours, he assumes its a matter of life or death. The time chosen for the call communicates its importance. In social life, time plays a v
22、ery important part. In the U.S.A. guests tend to feel they are not highly regarded if the invitation to a dinner party is extended only three or four days before the party date. But it is not true in all countries. In other areas of the world, it may be considered foolish to make an appointment too
23、far in advance because plans which are made for a date more than a week away tend to be forgotten. The meaning of time differs in different parts of the world. Thus, misunderstandings arise between people from different cultures that treat time differently. Promptness is valued highly in American li
24、fe, for example. If people are not prompt, they may be regarded as impolite or not fully responsible. In the U.S. no one would think of keeping a business associate waiting for an hour, it would be too impolite. A person who is 5 minutes late, will say a few words of explanation, though perhaps he w
25、ill not complete the sentence. (260 words)在美国,一般不习惯每天很早打电话给某个人。如果你很早打电话给他,在他刮胡子或吃早饭的时候,那就说明这件事情非常重要,需要立刻处理。晚上十一点以后打电话也是同样的意思。如果一个人在睡觉的时候接到电话,那他肯定觉得这是一件事关生死的大事。打电话的时间也显示事情的重要程度。在社会生活中,时间是一个非常重要的角色。在美国,如果在宴会三四天前才受到邀请,那受邀者就会认为自己不是很受重视。但并不是在所有的国家都如此。在世界上的其它地方,提前很多时候做约定被认为是很愚蠢的,因为约好一个星期以后的事情很容易忘记。所以时间的意义
26、在不同的地方是不一样的。因此,来自不同文化背景的人之间就会产生误会。举个例子,准时在美国社会是受到高度认可的。如果某些人不准时,就会被认为不礼貌或不够负责任。在美国,没有一个人会把一次商务活动和等待一小时联系起来,这太不礼貌了。一个人如果迟到五分钟,就要作出解释,也许这还不够。16. What is the main idea of this passage? A. It is not customary to telephone someone in the morning and in sleeping hours in the U.S.B. The role of time in soc
27、ial life over the world. C. If people are not prompt, they may be regarded as impolite or not fully responsible in the U.S.D. Not every country treats the concept of time as the same.答案:B17. What does it mean in the passage if you call someone during his or her sleeping hours?A. A matter of work.B.
28、A matter of life or death. C. You want to see him or her.D. You want to make an appointment with him or her.答案:B18. Which of the following time is proper if you want to make an appointment with your friend? A. at 7:00 am. B. at 4:00 pm. C. at the night. D. at 4:00 am.答案:B4)选项C的意思为:晚上(night尤指夜开始深了的时候
29、,注意:evening指傍晚,黄昏),不是问题的最佳答案;5)选项D的意思为:早上4点,这个时间太早了,一般人们都还在睡梦中,不是打电话的恰当时间。19. Which of the following statements is true according to the passage? A. In the U.S.A guests tend to feel they are highly regarded if the invitation to a dinner party is extended only three or four days before the party date
30、.B. There is no misunderstanding arising between people from different cultures about the concept of time.C. It may be considered foolish to make an appointment well in advance in the U.S.A.D. Promptness is valued highly in American life. 答案:D3)选项B “ no misunderstanding arising between people”与原文的第十
31、一句话: “Thus, misunderstandings arise between people from different cultures that treat time differently.”不符; 4)选项C“在美国提前预约也许会被视为是愚蠢的事情”,与原文的第79句话不符;5)选项D在原文的倒数第四句话有明确的表述,是正确选项。20. From the passage we can safely infer that _. A. its a matter of life or death if you call someone in day timeB. the meani
32、ng of time differs in different parts of the worldC. it makes no difference in the U.S. whether you are early or late for a business partyD. if a person is late for a date, he neednt make some explanation答案:BPassage 3A foreigners first impression of the U.S. is likely to be that everyone is in a rus
33、h and often under pressure. City people always appear to be hurrying to get where they are going restlessly, seeking attention in a store, and elbowing others as they try to complete their errands(任务). Racing through daytime meals is part of the pace of life in this country. Working time is consider
34、ed precious. Others in public eating places are waiting for you to finish so that they too can be served and get back to work within the time allowed. Each person hurries to make room for the next person. If you dont, waiters will hurry you.You also find drivers will be abrupt and people will push p
35、ast you. You will miss smiles, brief conversations, and small courtesies with strangers. Dont take it personally. This is because people value time highly, and they resent someone else wasting it beyond a certain courtesy point. The view of time affects the importance we attach to patience. In the A
36、merican system of values, patience is not a high priority. Many of us have what might be called “a short fuse.” We begin to move restlessly about if we feel time is slipping away without some re-turns in terms of pleasure, work value, or rest. Those coming from lands where time is looked upon differ
37、ently may find this matter of pace to be one of their most difficult adjustments in both business and daily life. Many newcomers to the States will miss the opening courtesy of a business call. For example, they will miss the ritual interaction that goes with a welcoming cup of tea or coffee that ma
38、y be a convention in their own country. They may miss leisurely business chats in a caf or coffee house. Normally, Americans do not assess their visitors in such relaxed surroundings over prolonge持国家机关正常运转、保卫和建设国家。4、恩格尔系数:食品支出占全部生活消费支出的比重。(恩格尔系数=食品支出/全部生活消费支出)第二题 填空(每空1分,共15分)1、土地 劳动力 资本2、商品经济 资源配置3
39、、农业 工业和建筑业 服务业4、强制性 无偿性 固定性5、平等 竞争 法制 开放第三题 判断正误(每小题4分,共16分)1、 2、 3、 4、第四题 选择题(每小题5分,共20分)1、C 2、D 3、C 4、D第五题 简答题(共29分)1、市场经济在资源配置中的作用(10分)在世界上,还是在中国,经济资源(包括自然资源如土地、矿藏、森林,人力资源如劳动力、技术、知识,制造资源如工厂、机器、电力等)和资本,都是有限的,如何把有限的资源分配给不同的产业和行业的过程,大都是通过市场,在全社会配置。全社会需要生产什么,生产多少,由谁在哪里生产等,主要通过市场,由价值规律来调节,即市场在资源配置中起基础性的作用。2、为什么说企业是最重要的市场主体?(10分)企业从事生产经营活动,向社会提供商品或服务,因此,(1)它是市场的细胞,它的生产经营活动,不但要向社会提供商品和服务,也从市场上购进原料、设备、技术、劳动力,既是商品、服务的生产者,又是消费者,构成市场活动的主体。(2)企业是社会市场和流通的承担者。因为社会的经济活动,主要是市场和流通。(3)企业是推动社会经济技术进步的主体,它不仅创造和实现社会财富,而且也是先进技术和生产工具的主要采用者和制造商。3、批发商和零售商之间有何差异?(9分)