北京開放大學24秋會計學概論#形考任務4
試卷總分:100 得分:0
一、單項選擇題（每題3分，合計30分）
1.現金流量表，是指反映企業(yè)在一定會計期間（? ? ）流入和流出的報表。
A.現金
B.現金和現金等價物
C.貨幣資金
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D.銀行存款
2.根據“資產=負債+所有者權益”這一會計等式編制而成的財務報表是（? ? ）。
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A.資產負債表
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B.現金流量表
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C.所有者權益變動表
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D.利潤表
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3.合并報表由企業(yè)集團中的（? ?）于會計年度終了編制的，以其自身、子公司及其可控制的所有企業(yè)為編制范圍的，服務于企業(yè)集團所有股東和債權人，包括擁有少數制股權的股東，但主要服務于母公司的控股股東和債權人的一種不同于一般單個企業(yè)情況的財務報表。
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A.控股公司（母公司）
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B.子公司
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C.孫公司
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D.相關公司
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4.我國企業(yè)會計準則要求，企業(yè)應當采用（? ? ）列示經營活動產生的現金流量。
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A.賬戶式
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B.間接法
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C.報告式
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D.直接法
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5.我國當前標準格式的利潤表格式是（? ? ）。
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A.單步式
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B.多步式
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C.報告式
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D.分步式
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6.下列各項中，屬于投資活動產生的現金流出量是（? ? ）。
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A.購置無形資產支付的現金
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B.購買原材料支付的現金
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C.支付給股東的股利
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D.支付的業(yè)務招待費
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7.速動比率是指（? ? ）對流動負債的比率，用來衡量企業(yè)流動資產中可以立即變現用于償還流動負債的能力。
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A.速動資產
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B.流動資產
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C.長期資產
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D.短期資產
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8.利用財務報表分析評價企業(yè)資金周轉使用情況和效率，稱為（? ? ）分析。
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A.營運能力
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B.獲利能力
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C.發(fā)展能力
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D.償債能力
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9.下列公式中不正確的是（? ? ）。
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A.凈資產收益率=凈利潤/平均所有者權益
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B.流動比率=流動資產/流動負債
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C.資產負債率=資產/負債
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D.資本積累率=當年所有者權益增長額/年初所有者權益總額
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10.關于杜邦分析法的描述不正確的是（? ? ）。
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A.杜邦分析體系的核心是凈資產報酬率
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B.凈資產報酬率可以分解為總資產凈利率與平均權益乘數的乘積
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C.總資產凈利率可以分解為營業(yè)凈利率與總資產周轉率的乘積
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D.平均權益乘數等于平均凈資產/平均總資產
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二、多項選擇題（每題3分 合計30分）
11.現金流量表的特征（? ? ）
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A.現金流量表以專門的會計準則予以規(guī)范。
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B.現金流量表是財務報表體系中唯一一個按照收付實現制編制的財務報表。
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C.現金流量表從動態(tài)、靜態(tài)兩個方面與資產負債表、利潤表構成了三足鼎立報表體系格局。
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D.現金流量表的編制基礎是權責發(fā)生制。
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12.在所有者權益變動表中，企業(yè)單獨列示反映了下列信息（? ? ）
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A.所有者權益總量的增減變動
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B.所有者權益增減變動的重要結構性信息
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C.直接計入所有者權益的利得和損失
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D.其他相關信息
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13.合并財務報表至少應當包括下列組成部分：（? ? ）
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A.附注
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B.合并資產負債表
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C.合并現金流量表
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D.合并所有者權益(或股東權益，下同)變動表
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{圖}
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E.合并利潤表
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{圖}
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14.企業(yè)總體來看，財務報表分析的基本內容，主要包括以下方面（? ? ）
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A.分析企業(yè)的償債能力
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B.評價企業(yè)資產的營運能力
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C.評價企業(yè)的盈利能力
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D.評價企業(yè)的綜合能力
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15.償債能力指標主要是出于資產負債表，主要有（? ? ）
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A.速動比率
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B.負債比率
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C.現金流量與流動負債之比
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D.流動比率
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E.權益比率
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16.下列指標中屬于盈利能力分析指標的是（? ? ）。
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A.凈資產收益率
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B.成本費用利潤率
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C.總資產報酬率
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D.資本保值增值率
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17.下列指標中屬于營運能力分析指標的是（? ? ）。
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A.資產負債率
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B.流動資產周轉率
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C.存貨周轉率
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D.應收賬款周轉率
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18.財務報表分析的基本方法有幾種，具體包括（? ? ）。
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A.趨勢分析法
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B.比較分析法
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C.比率分析法
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D.因素分析法
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19.下列資產負債表項目中，屬于流動負債項目的是（? ?）。
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A.長期應付款
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B.應交稅費
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C.應付票據和應付賬款
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D.一年內到期的非流動負債
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20.下列說法正確的是（? ?）。
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A.每股收益是評價上市公司盈利能力的重要指標
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B.市盈率是最常用來評估上市公司股價水平是否合理的重要指標
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C.每股凈資產是支撐上市公司股票市場價格的重要基礎
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D.一般來說市凈率較高的股票，投資價值較高
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三、判斷題（每題3分 合計30分）
21.財務報表應是以會計準則為規(guī)范編制的，以經濟數據為表述結果的，向所有者、債權人、政府及其他有關各方及社會公眾等財務會計報告使用者，反映會計主體財務狀況和經營成果和現金流量的系列表格與文字說明等。
22.企業(yè)應當按照權責發(fā)生制原則編制所有的財務報表。
23.資產負債表是反映企業(yè)在某一特定日期（如月末、季末、年末）全部資產、負債和所有者權益情況的動態(tài)報表。
24.基本每股收益是當期取得的稅后凈利潤與全部發(fā)行在外的股份數相比的相對數指標。其計算公式為：基本每股收益＝普通股股東的報告期凈利潤÷發(fā)行在外普通股的加權平均數。
25.因素分析法是通過分析影響財務指標的各項因素及其對指標的影響程度，說明本期實際與計劃或基期相比較發(fā)生變動的主要原因以及各變動因素對財務指標變動的影響程度的一種分析方法。
26.經濟增加值。即EVA（Economic Value Added），指從稅后凈營業(yè)利潤中扣除包括股權和債務的全部投入資本成本后的所得。
27.市盈率，即P/E ，由股價除以年度每股收益得出（以公司市值除以年度股東稅后利潤也可得出相同結果），最常用來評估股價水平是否合理的重要指標。
28.存貨周轉率是企業(yè)一定時期收入與平均存貨余額的比率。存貨周轉率用于反映存貨的周轉速度。
29.現金等價物，則是指企業(yè)持有的期限短、流動性強、易于轉換為已知金額現金、價值變動風險很小的投資。
30.財務報表項目的列報應當在各個會計期間保持一致，不得隨意變更。這是要求財務報表的列報應遵守的一致性原則。
四、計算分析選擇題（每題5分,合計10分）。
31.A公司相關財務報表數據如下，計算A公司的流動比率 (1) ，速動比率 (2) 。
?A公司 財務報表相關數據 ???????????????單位：元 項目
年末余額
年初余額
項目
年末余額
年初余額
貨幣資金
交易性金融資產
應收賬款
存貨
80000
40000
90000
200000
70000
58000
80000
250000
短期借款
應付賬款
應付職工薪酬
應交稅費
100000
20000
50000
30000
80000
30000
4 0000
50000
(1).__1__
A.1
B.2.05
C.2
D.1.05
(2).__2__
A.1
B.2.05
C.2
D.1.05
32.A公司20*4年初流動資產2327707萬元，年末流動資產4261082萬元， 當年實現營業(yè)收入4245777萬元。計算流動資產周轉率。
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A.1.29次
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B.2次
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C.2.35次
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D.2.35次
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