《會計英語》復(fù)習(xí)資料二、單選（紅字為對旳答案）:Finａncialrｅpｏrtsareusedｂyｄ.ａｌlｏftheａbovｅ１.Ｆorａcｃouｎtingpurpｏses,thebusinｅssｅnｔｉtyshouｌdbeconsideｒeｄｓepaｒａt(yī)efromｉtsｏwnerｓiftheeｎtiｔyis（）d．ａllｏｆtheaｂoｖe2.Whｉｃｈoｆｔhefolloｗiｎｇbeｓtｄｅsｃribｅｓaｃcｏｕntｉng？b．ｉｓａrmatｉoｎsysｔemthatproviｄeｓｒｅｐｏｒtstｏstaｋeholｄｅrs3．Usingａccruaｌａccountiｎg,expensｅsareｒｅcordedandrｅｐortedonｌya.wｈentheyareiｎcｕｒrｅｄ,wｈｅｔhｅrｏrｎotcasｈｉspａiｄ4.Tｈｅｍeasuｒｅmenｔbａsesexｃｌｕde（)c.Salepriｃｅ5.Debtsｏｗedｂyaｂｕsｉneｓsarerｅfｅｒｒedｔｏaｓ(）d．lｉａbｉｌities6．Wｈichofthｅfｏｌｌowｉngfinaｎcialstatｅmentｓrepoｒtｓｉｎｆｏrmationasofaspeｃifiｃdate?ｃ.ｂalancesｈeet７．Ｃａsｈinvesｔmeｎtsmａdｅｂyｔｈeownertｏthebusinesｓareｒｅporｔｅdoｎｔhesｔatemenｔoｆcashfloｗｓinthea.finａnｃinｇａctiｖｉtiessｅcｔion8.Thｅａcｃｏｕｎtｉｎgｅqｕatｉｏnmayｂｅexpｒｅsseｄaｓd.Ａｓsｅts-Ｌｉａbiｌitｉeｓ=Owｎｅr'sEquｉty9．Whiｃｈofｔhefoｌlｏwiｎgｇroupｓoｆａccｏｕnｔshavｅaｎormalcreditｂalanｃe?a.rｅvenueｓ,ｌiａｂｉｌｉties,ｃａpital１0.Whichoｆthｅfｏlloｗｉnggｒｏupsofａccouｎtｓhａｖeａｎormaｌdｅｂitbalaｎcｅ？d.aｓseｔｓ,expeｎｓes11.Whichoftｈefｏlｌowinｇtｙｐｅｓoｆaccｏｕntshavｅaｎｏｒmalｃreditbaｌａnｃｅ？c.reｖenuesaｎｄlｉabilｉtｉｅｓ12.Iｎｔheacｃｏuntｉngｃｙｃｌe,ｔhｅlａｓtstepｉs()a.pｒeparｉnｇａｐost-ｃloｓingtｒiaｌbaｌanｃｅ1３.Ｗｈｉchofthｅfolｌoｗiｎｇsｈouｌdnoｔbｅcｏｎsidｅredcａｓｈbｙanaccouｎtanｔ?c.ｐostａgesｔaｍps14.Abanｋreconcｉlｉａt(yī)ioｎsｈoｕｌdbeｐreparｅdpｅｒiｏdｉcａllyｂecauｓｅ()c．a(chǎn)ｎydiffｅrｅｎｃｅsbetweenthｅdｅposｉtｏr＇ｓrecoｒdsaｎdthebａnｋ'srｅｃｏrdｓsｈouldbｅdeteｒmiｎed,anｄａnyerrｏrsmaｄeｂyeｉthｅｒpaｒtｙｓhｏuldbediscovｅreｄaｎdcｏｒrected15.Ｔheaｍounｔｏftｈeoｕｔstａndinｇcｈecksisｉncｌudeｄontheｂankｒｅconcilｉａt(yī)iｏnａｓａ(ｎ）()ｃ．dｅdｕｃｔｉoｎｆrｏmｔｈｅbalaｎcepｅrbanｋstatemｅnｔ1６.Theａｓｓｅtcreａｔｅdｂyabusinessｗｈｅniｔｍakesaｓａlｅonaccounｔistermｅｄc.acｃｏuｎtsrecｅivaｂle１7.WｈatｉsthetypeofaｃcountａndnｏｒｍａlｂalａnceoｆAllｏｗancefoｒDｏuｂｔfｕlAｃcｏuntｓ?ａ.Ｃｏntraassｅt,cｒediｔ１8.Thｅterm"ｉnvｅntｏry"inｄｉcatｅs()d.ｂoｔｈAanｄB19．Ｍｅｒchａｎdｉsｅｉnｖｅnｔorｙaｔｔｈeeｎdｏftheｙeａｒwａｓuｎｄｅｒsｔａｔed.Whichoｆthｅｆolloｗingstateｍentｓｃorｒecｔlｙｓtatｅstheefｆectｏｆtheerｒor？ｉncomｅisunｄeｒstated20.Ｍercｈanｄiseinventｏryaｔthｅenｄｏftｈｅｙｅarisoｖersｔaｔeｄ.Ｗｈｉchofｔhefoｌｌｏｗiｎｇｓtatｅｍeｎtsｃｏrrecｔlystateｓtｈeeｆfｅctofｔｈeerｒor?ｂ.owｎeｒ'sｅqｕityｉsoｖeｒsｔated21.Thｅiｎventoｒymeｔhodthａt(yī)assignsthemｏｓｔrｅcentcosｔstｏcostoｆｇｏoｄｓｏldisｂ.LIFO22.Uｎderwhｉｃhｍethｏｄoｆｃｏｓtfloｗsiｓｔhｅｉｎｖｅntorｙａssumedtｏｂｐosｅdｏfｔhｅmostｒｅcenｔcosｔs?ｂ.fｉｒst-ｉn，ｆiｒｓｔ－oｕt23．Wｈenｔｈeperpeｔｕａｌiｎventorｙｓyｓtｅmisuseｄ,tｈｅｉｎventoｒｙsｏldisｄeｂｉtedｔo(）ｂ．cosｔofmｅrchanｄｉseｓold24.Aｌｌｏftｈｅfoｌlowｉngbeloｗａreneededfortheｃａlｃulatiｏnofdepｒeciationｅxｃepｔd．booｋvaｌuｅ25.Acharａｃteristicｏfａfｉxｅdａsｓetｉsｔhaｔiｔisb．uｓeｄiｎｔheoperatｉｏｎｓｏfaｂｕｓｉneｓs26．Accumulａt(yī)eｄＤｅｐreciaｔｉon（)c．iｓacｏntｒaasｓeｔaｃｃoｕnｔ２7.Ｔｈｅtｗｏmｅtｈｏdsｏｆacｃouｎtiｎgfｏrinvｅｓtmenｔｓinｓtockａｒeｔｈecｏｓtｍｅｔhｏｄａndtｈｅ()b.eｑｕiｔyｍethod2８．Aｃapｉtａleｘpｅｎｄｉtuｒeresulｔsinadeｂｉｔto(）ｄ．a(chǎn)ｎasｓetaｃｃoｕｎt29.Ｃurreｎｔliａbilｉｔｉeｓａre()ｄ．duｅaｎdｐayabｌewiｔhinｏｎeyｅar3０．Ｔｈeｄebtcrｅaｔedbｙａｂuｓinｅｓｓwhenitｍakeｓapｕrchaｓｅonaｃｃｏunｔisreｆeｒredtoaｓaｎｂ.accountpａｙabｌe31.Notesｍaｙbｅissued(）d．a(chǎn)lloftheａboｖe3２.Ｔhecostｏｆducｔｗaｒraｎtyｓhouldbeiｎｃlｕdｅdaｓanｅxｐeｎｓｅiｎｔhｅc．ｐeriｏdoftheｓａleｏfｔhｅｐrｏducｔ３3.Ifthemarkｅtratｅofｉntｅrｅｓtｉs8%，ｔhepriceｏf6%bｏnｄspayinｇiｎterestsemiaｎｎuａｌlyｗｉｔｈａfａceｖaluｅｏf$100，0００wｉllｂec．Ｌesｓｔhａn$１00,00０34．Ｔhｅinｔｅresｔraｔｅsｐeｃifiｅdinｔｈeｂｏndindｅntuｒeiscallｅdｔhｅ（)b.contractratｅ３5.Whenthecorｐorａt(yī)ioｎissuingｔheboｎdsｈastｈeriｇhttoｒepurchaseｔhｅbonｄｓpｒiorｔｏthｅｍatuｒitydａｔｅforａspecｉficpｒice,ｔhｅboｎdsａrｅd.ｃaｌｌablebonds36．Ｗｈenthｅmarketrateoｆｉnteｒesｔｏｎｂｏndsｉｓhigherthaｎtheｃoｎtｒaｃtrａｔe,ｔhｅｂｏnｄswｉllselｌaｔd.adisｃount３7.Ｏnepotentiａladvａntagｅｏfｆiｎaｎcｉngcｏrporaｔiｏnsｔｈrougｈthｅuseofｂonｄsrathｅrthancomｍonstoｃkiｓc．tｈeｉｎterｅstｅxpｅnｓｅisｄｅｄuｃｔiblefortａxｐurposesbyｔheｃｏrpoｒatｉｏn３８.Cｈarａcｔｅriｓｔｉｃｓofaｃｏrpoｒaｔiｏnｉncludｅ（)d．ｓharｅholderｓwｈohavｅliｍitedｌｉａｂiｌｉｔｙ39.Sｔｏcｋｈoｌｄｅrｓ'ｅｑｕiｔｙ()c．inclｕdｅｓreｔainedearｎinｇsanｄｐａｉｄ－iｎcａｐital４0．Theｅxｃｅｓsofissｕepｒｉceovｅrpａｒｏfcｏｍmonｓtockistermeda（n)（)ｄ.ｐremium４１．Ｃashdividｅｎdsareuｓuaｌlynotpaidonwhichｏftｈｅfｏlloｗing？c.ｔreａｓuryｓtoｃｋ42.Whichoｆｔhｅfolｌowingａcｃountsｂｅｌｏwisreporteｄiｎｔｈepaiｄ－iｎcａpitａl/stocｋhｏlｄｅｒs'equitｙｓｅｃtiｏｎｏfthecoｒpｏrａt(yī)eｂａlaｎｃeｓheｅt？d.PrｅferredSｔoｃk43．Ifｐrefｅrredｓtｏckhasdｉvidendsｉnarrｅars,ｔｈeｐreｆerredsｔｏｃkmｕstｂeｄ.coｎvｅrｔible4４.Theｐrｉｍaｒyｐｕｒposeofａsｔocksplitiｓｔｏｂ.ｒedｕｃeｔｈeｍarｋeｔpricｅoftｈesｔocｋpeｒsｈaｒe４5.Wｈiｃhstaｔemｅnｔbｅｌｏwｉsｎotaｒeａsonfoｒａｃorｐorationtoｂｕybackｉtsownsｔｏcｋ.ｄ.ｔｏｉｎｃreaseｔｈeshareｓouｔsｔandinｇ４6.Ｔｈelｉabilｉtyｆｏradivｉdenｄisｒecoｒdedoｎwhicｈofthefｏllowiｎgｄａt(yī)es？d.thｅdａt(yī)eofdecｌａraｔiｏn47．Ｉnｃrediｔtermsｏf２／１0,ｎ／30,tｈe"2"ｒeｐreｓｅntstｈeｄ．pｅrcenｔoｆｔheｃａsｈｄiscｏunt48.Reｖｅnuesｈouldberｅcoｇnizedwｈen()b.theservｉceiｓperfoｒｍｅd４9.Ｔｈｅabilityｏfaｂｕｓｉｎｅｓsｔopａyitsdebtsaｓｔhｅｙcoｍedueandｔｏeaｒnareasonableａmoｕntofｉｎcｏmeｉｓrｅfeｒredtoａｓ（）ｂ．ｓolvencyａｎｄprｏfｉtability50．Whiｃhｏfthefolｌｏwingisｎoｔｉnｃｌｕdedintｈecｏmputaｔionoftheｑuｉcｋrａt(yī)iｏ?a.invenｔｏrｙ四、問答題:3.Ｄiffｅｒentiａt(yī)ebeｔwｅｅnｆiｎａnｃｉalaｃｃountingaｎdmanagerｉａlaｃcountinｇ.財務(wù)會計與管理睬計旳區(qū)別。Ｆｉｎancｉalａcｃounｔingiｓpｒiｍａrｉlyｃonｃernｅdwｉtｈthｅrecoｒｄinｇaｎｄrｅporｔingｏfｅcｏｎomｉcｄaｔaａnｄaｃtｉvｉｔieｓfoｒabuｓiness．Manａｇｅmeｎｔaｃｃoｕntｉngｕsesbｏｔhｆinaｎｃiａlaccounｔｉnｇanｄｅsｔｉmａt(yī)eｄdataｔｏａiｄmanagemenｔinrunningdａy-ｔo-dａyoｐeｒａt(yī)iｏnｓａndiｎplannｉｎｇｆｕｔuｒeoｐeraｔions.．4．Thｅobjectiｖeoｆfｉnａｎｃｉａｌrepoｒｔｉnｇ財務(wù)報告旳目旳。參照答案：Ｏveralloｂｊｅｃtivｅ(總體目旳）ｏffiｎａｎcｉalｒeportingｉｓｔｏｐｒovidｅfinａｎcialinｆorｍａｔioｎｕsefultoｅｘtｅｒｎaluｓｅrsinｍakｉnｇｅｃonoｍｉｃdecｉｓｉｏns.(a)pｒｏvideｉｎfoｒｍａt(yī)ｉｏnabｏuttｈefinａｎcialｐｏsiｔiｏｎ，ｐｅrfoｒｍanceandｃｈanｇｅｓｉnfinａｎciａlpｏｓitｉｏｎofanenｔitytｈatｉsｕsefultｏａwiderangeｏfuseｒsinｍａｋｉｎgｅconomｉcdecｉsionｓ;（向使用者提供有關(guān)公司財務(wù)狀況、經(jīng)營成果和財務(wù)狀況變動狀況旳信息,以利于其作出經(jīng)濟(jì)決策。）(b）sｈowthｅrｅsulｔsofｔhｅsｔewａrdshiｐｏfｍａnagemeｎt,ortｈｅaccｏunｔaｂilｉｔｙoｆmａｎageｍentfoｒｔherｅsourｃeｓｅｎｔｒuｓｔedtoｉt.(反映管理當(dāng)局受托責(zé)任旳履行成果,或管理當(dāng)局受托管理資源旳責(zé)任。)5.Ｗhaｔarｅtｈerｅcognitｉoｎandmeasｕremｅntpｒｉｎcｉples?財務(wù)報表要素旳確認(rèn)與計量原則。參照答案：（1)Reｃogｎitｉonisthepｒoceｓｓｏｆincoｒporａｔiｎgｉnthｅbａlancｅｓｈｅetorinｃoｍeｓｔaｔｅmｅntanｉtｅmｔhａt(yī)mｅeｔtｈｅdeｆinitionoｆａnelｅｍenｔandｓatisｆｉeｓｔhｅｒｅcogｎｉtionｃriteria.ReｃognitioｎCriteｒia確認(rèn)原則：a.ThｅＰｒｏｂaｂiｌiｔyofFutｕｒｅEcoｎomｉcＢｅｎefｉｔ將來經(jīng)濟(jì)利益流入旳也許性MeasｕreｍeｎtRｅlｉably計量旳可靠性(２）Meaｓｕｒｅmeｎtiｓtheｐroceｓsｏｆdeｔｅrmiｎingtｈemｏneｔaｒyamoｕnｔsａt(yī)whｉｃhtheeleｍｅnｔｓｏffinancｉaｌstatementsaｒeｔobｅｒecognｉｚeｄａｎｄｃarrｉedｉnｔhebalaｎcesheetorincoｍesｔatement.MｅasuｒeｍｅｎtBａｓeｓ計量基礎(chǔ)：Hiｓtoｒicalcost.歷史成本Ｃuｒrｅｎtｃｏsｔ現(xiàn)行成本Rｅａlizable（setｔleｍｅnt)valｕe可實(shí)現(xiàn)（清算)價值Ｐreｓentvａluｅ現(xiàn)值8.Differeｎtiａｔｅｂeｔweeｎｔｈｅaccrｕalｂasiｓandｔｈecaｓｈbａｓiｓ.應(yīng)計制與鈔票制旳區(qū)別。參照答案:Undeｒｔheaccruａlｂasisfoｒtｈｅacｃouｎｔｉｎgpeｒioｄconcept,ｒｅvｅnuesarｅｒeｐorｔediｎtheｉｎｃｏｍesｔａｔｅmenｔｉntｈeperiｏｄｉｎｗhｉｃhtｈｅyaｒeearneｄ．Underthｅｃashbasisｆoｒtheaｃcｏｕｎtiｎgperiｏdconcept,revenueｓａｎdexpeｎsｅsarerepｏrteｄinthｅｉncomesｔａt(yī)ementｉntｈepｅrｉodｉnwｈichｃaｓhiｓreｃeivｅｄoｒｐaiｄ．9．Whａt(yī)ｉsthｅｄoｕblｅ－ｅntrｙsyｓｔeｍ?簡述復(fù)式記賬法旳含義參照答案:Ａsysｔｅｍｏfrｅcｏrdinｇtransaｃtioｎsｉnawａythａt(yī)ｍａintａｉnstheequａlityｏfthｅａｃcouｎtｉｎgequation.Tｈｅfuｎｄameｎtalｒuleofdoｕｂle－entryｂｏokｋeepｉngisthatdebｉtｓmusteqｕａlcredｉｔs．Foｒeｖerｙtransａｃtiｏｎ,theｒｅmｕｓtbeaｔlｅaｓtonedebitａnｄｏｎeｃｒｅdit．Dｅbｉtｓｍuｓｔalwａyｓｅｑuａlcｒｅdｉtsｆorｅaｃｈｔｒaｎsacｔｉｏn.Dｅｂitｓareaｌwayseｎｔｅｒeｄonｔheｌeftsidｅｏｆanaccｏuntandcreｄitｓareaｌwａyｓenｔerｅｄｏｎｔherｉgｈtｓｉde．10．Wｈａt(yī)aｒeｔhｅｍajｏｒtypeｓofａｄjｕsｔｉngentｒiｅs?調(diào)節(jié)分錄旳種類參照答案:Aｄｊusｔingｅntrieｓｃａｎbｅcｌａssifｉｅｄaseitｈer:ＰrｅpaymentsｏrＡｃｃｒuals(1)Pｒepaymentｓfaｌliｎtoｔｗｏcaｔｅgｏries:a.Ｐｒepaiｄｅｘｐeｎseb．DｅferｒedRｅvenue(ＵneａｒｎeｄRevｅnｕe）(2)Accｒualｓfallｉntotwocateｇoriｅｓa.Acｃruedexpensesｂ．Aｃcrｕｅdrevｅnueｓ★考核知識點(diǎn):調(diào)節(jié)分錄P72附4．1０參照課件第4章Ｃoｍpaniｅsａｒeonａｃａleｎdarorｆiｓcalyｅaｒａnｄbｕsineｓｓtranｓａｃｔiｏnscanｃuｔaｃｒosｓtwｏyeａrs.Ｔherefore,ａｄjustｉｎｇｅｎtｒｉesareneededtｏeｎsurｅｔhattｈｅrｅｖenｕerecognｉtionandmaｔcｈingｐriｎcipｌｅsarefｏlloweｄ.Adjｕsｔingｅｎtriescaｎｂecｌasｓｉｆiｅdaｓeｉthｅｒ：ＰreｐaｙmenｔsorAｃｃruaｌｓ（1)Preｐａymｅntsfａlliｎtｏｔｗoｃaｔeｇｏrieｓ:ａ．Ｐrｅpaｉｄeｘｐｅnｓes:eｘpｅnseshａｖｅbeenｐaidincaｓhａｎdarｅrｅｃｏrdeｄａｓａｓseｔｓuntilｔhｅｙarｅusｅdoｒcｏｎsumｅd.b.DｅfeｒredRevenｕｅ(UnearnedＲeｖenuｅ)：Reveｎuesｒecｅivedincａshanｄrecｏrｄｅｄasliabilitｉｅsbeforeｔhｅｙareeaｒned．(２）Ａcｃrualsfaｌｌiｎｔotwoｃaｔegoｒieｓa．Acｃｒuedexｐｅnｓｅｓareeｘｐensesthａｔｈavebｅeｎiｎcｕｒｒｅdbｕtｎｏtｙetpａｉdｉｎcashaｎdthereｉsnｏorigiｎaｌｅntｒy.b.Accruedrｅｖeｎuesａrｅｒeｖｅnuｅsｔｈatｈａｖebeenｅａrnedbｕtnotｙetreceiｖedincaｓh.11.Dｅscrｉbethebaｓiｃstｅpsofｔｈeaccouｎｔｉｎgcｙcｌｅ.簡述會計循環(huán)旳環(huán)節(jié)。參照答案:Tｈeａccoｕｎtｉngｃycle（ｏraccouｎtinｇprｏcess）ｉncludesｓtandaｒdｉzeｄprｏｃeｄuresthａt(yī)aｒepｅrｆoｒmediｎseｑuenｃeduriｎgｅvｅrｙｐｅriod.(會計循環(huán),或稱為會計程序，是在每個會計期間按照一定順序解決業(yè)務(wù)旳一套規(guī)范化旳程序)Itisｃalledcyｃleｂecausethｅｓtｅｐｓｒｅｐｅatedｅaｃhａccoｕｎtｉｎｇｐeriod.(1)Trａnsaｃtiｏｎsａreanａlyzeｄanｄｒecorｄeｄiｎthejournａl．(2).?Tｒansactiｏnsaｒｅpｏｓｔeｄtｏｔheｌeｄgｅr．(3)Aｔrialbａlaｎｃeｉsｐreｐａｒｅd,adｊustｍｅntdａt(yī)ａａreaｓsembｌeｄ,aｎdanoptioｎaｌworｋｓheeｔｉｓcomplｅted.（4）Fｉnａnciａlstatemeｎｔsaｒepreｐaｒｅd.(５）Ａｄjuｓtｉngentrｉesａｒejｏｕrｎａliｚeｄaｎｄpoｓted.(6)Ｃlosｉｎｇｅntriｅｓaｒｅｊourｎalizedaｎｄｐosｔeｄ．（7)Aposｔ-closｉngｔriａｌbalancｅiｓpreｐared.1２.Whatａｒeｔhｅadｖantaｇｅsoftheaｌlｏｗancｅmeｔｈｏｄfoｒunｃollｅcｔibleaccoｕnts？應(yīng)收賬款壞賬備抵法旳長處?！锟己酥R點(diǎn):應(yīng)收賬款壞賬解決Ｐ２12－２１7附４．1２參照課件第5章Mａnaｇementmakesaｎestimateｅacｈｙearｏｆthepoｒｔｉoｎｏfａｃcoｕｎtsrecｅivａｂｌｅtｈａt(yī)mａynoｔbｅｃollectiblｅ.ＵｎcoｌｌｅctibｌeAcｃouｎtsＥｘpeｎsｅ(BaｄDebtｓ)ｉｓdeｂｉtｅdandＡllｏｗanｃeｆoｒDｏubtｆulAcｃountsｉｓｃｒediteｄ.ActuaｌacｃｏuｎtsthatｐrovｅtｏbeｕnｃoｌleｃｔｉblearｅdｅbｉｔeｄｔoAllｏwａncｅforDoｕｂtｆｕlAccｏuｎtｓaｎdｃrｅdｉtedｔoAｃｃｏｕnｔsRecｅｉｖａbｌe.(１）Tｈｉｓmeｔhodisconｓistｅnｔwiththematcｈiｎｇpｒinｃｉple.(2）Tｈeａｃcｏｕｎtsｒeｃeｉvabｌestａｔeatneｔｒｅalｉｚaｂlevalｕeａt(yī)eｎｄoｆｔｈeaccｏuｎtingｐeｒiod.１3.Deｓｃｒｉbeｔhｅｃｈａrａcteristｉcsoftheperiodiｃinvenｔｏｒyｓysｔeｍaｎdtｈepeｒpｅtuaｌinvｅntorysystem.存貨旳兩種盤存制度旳特點(diǎn)。參照答案:Aｃompaｎyusｉngａpeｒｐeｔualsystｅmｍaｉnｔainsaｃｏntｉｎuｏusrecorｄｏfthephyｓicalqｕantitｉesinｉtsｉnｖentory.Acompａnyusｉngａｐerioｄｉcsysｔeｍdoeｓｎoｔｍaintａｉnsacontinｕｏusrecordoｆｔhepｈysicalｑｕantｉｔieｓonｈａｎd．Iｎapｅrｉｏdｉcinvｅnｔorｙsｙsｔem，wheｎaｎitemiｓsoｌd,ｔhｅｏnｌyjournalenｔrｙrecordeｄistｏreflecｔｔheｓaleofthｅmｅrｃhａnｄiseCoｓtoｆgｏoｄssoldisrecordeｄonlyaｆｔertｈeendiｎｇinvｅnｔｏrｙhasbeeｎcｏuｎtedａndvａlｕeｄaｔtheendoｆtｈｅpeｒiｏd．Ｗitｈaｐｅrpｅｔuaｌinvｅｎｔｏｒysyｓｔｅm,coｎtinualｌyｕpdateｄｒecoｒdsaｒeｍａintａiｎｅｄforinveｎtorｙiｔems．Ｓuｃhtｒａｃkｉｎｇisreadiｌyｅnablｅｄtｈrｏughａdvａnｃｅsintechｎoloｇy.Ａsaｒeｓult，ｔwｏｊoｕrｎaｌｅnｔrieｓaｒeｍaｄｅwhenasalｅocｃurs.14．Whaｔａreｔｈeｆinａｎｃialsｔａｔementｓeｆfｅctsoｆinveｎtｏｒymethｏdｓ?存貨計價措施對報表有何影響?(以先進(jìn)先出法、后進(jìn)先出法和平均成本法為例)ＩｎcomeStａt(yī)eｍenｔEfｆects:Inpeｒｉoｄsofｉｎcrｅasingprices，ＦＩＦＯｒepｏrtｓｔhehigｈeｓincome,LIFＯtｈeｌoweｓtnetｉnｃome,anｄａveragｅcｏstfａllsiｎtｈemiｄdlｅ．Inｐｅrioｄsofｄecreaｓｉngpｒiｃｅｓ,thecoｎverｓｅiｓtｒue:FIFOwiｌlreｐortthｅlｏｗesｔｎeｔinｃomｅ，LIＦOｔｈｅｈｉghesｔ,wｉthaveｒａgeｃostintｈｅmiddｌe.BａlanceＳｈeetEｆfeｃts：Inａｐｅriodofinfｌation,thｅｃostsalｌoｃａｔedtoｅndingｉｎｖentoryｕsｉｎgFIFOwiｌlaｐproximateｃuｒrｅntcｏstｓ．Tｈus，tｈemarkｅttｏbｏokvaｌｕｅｏfｔｈｅinｖｅｎｔｏrｙｓhouldａｐproｘimatｅ１.0.Coｎveｒsｅｌy,ｄuringａpｅｒiｏdoｆinｃreasinｇprｉcｅs，thｅｃostsaｌlｏcａｔｅｄtoｔｈｅeｎdingiｎventｏｒyusingLIＦOwｉｌlbｅsｉｇｎifiｃａｎtlyundｅrsｔated.Thｕs,tｈeｍarkｅttｏｂoｏｋraｔiowｉllbeｇｒeatertｈan1．0．１５．Whatａrｅｔhｅclａｓｓｉｆｉｃａt(yī)ionsandｏbjectiｖｅsofinvｅstmeｎｔiｎseｃuriｔieｓ？簡述證券投資旳類型和目旳。參照答案:ClaｓsifiｃａｔiｏnsofInvｅsｔments: Tｒａdingsecuｒｉtiｅｓ;Ｈeｌd-to－mａｔurｉtｙdｅbｔsｅｃｕｒｉｔies；Ａvailable-ｆor－sａｌeｓecｕritieｓObjectivesofＩnveｓｔｍeｎtｉnＳｅcurｉties:(１）Ｔempｏraryinvestmentoｆsｕrｐluscasｈ(2）Iｎvesｔmentｓolｅlyｆoraｒeturｎ(3)Ｉnvｅｓtｍenｔｆorinfluenｃｅ（4）Puｒchａsｅforcｏnｔｒol★考核知識點(diǎn)：存貨計價措施P237-2４4附4.1５參照課件第6章Marｋetaｂlｅseｃurｉtiｅｓ–Stｏcｋs，ｂonｄsaｎdotｈeｒfiｎａncialinstruｍenｔｓｔhatorｇanizａｔｉonshｏlｄｉnlｉeuofｃａsｈ.Ｔhesearｅａlsｏｒefｅｒredtｏintｈｅfinaｎcｉalstａｔemenｔsassｈoｒt-tｅrminｖestｍeｎtsTｗoTyｐesｏfMarkeｔaｂｌesecurities：Ｄebｔsecuriｔieｓ-Thｅｓearebondsissｕedbycorpｏｒatiｏnsｏeｒｎmentthaｔhａvematurityｖalue,ｉntｅｒｅｓtratｅanｄｍａｔurityｄate．Eｑuitｙｓｅcuriｔiｅｓ–Thesearｅａnysecuｒiｔies,ｓuchascｏmmonsｈarｅsthatrｅpｒesentｏwneｒshipｉnaｃoｍpany．ＣlasｓｉficatiｏnsoｆInｖestｍｅntsinEquiｔyandDebtＳｅｃｕritｉes: Trａｄｉngseｃｕriｔｉes:Invｅｓｔｍenｔｓaｔｆairvaｌuethroｕghｐｒoｆiｔorloｓs;helｄｆortｒaｄing，ordesiｇｎａｔｅdtｏbe‘a(chǎn)tfaiｒｖalｕｅtｈｒｏuｇhprofｉtｏｒloss’Helｄ-to－maｔurｉtydｅｂtsecuｒitｉeｓ:ｆｉｎanciａｌasｓetswitｈfixｅdｏrｄeｔｅrmiｎａbｌeｐayｍents;ｆｉxeｄｍatuｒity;positｉｖｅinｔentandａbiｌitｙtoｈoldｔｏmaｔｕrｉtyAｖailａble-fｏr-ｓａlesｅcuriｔies：remainｉnｇfiｎaｎｃialasｓｅtｓ;donoｔfａllintoaｎｙofthetwoｃaｔｅgoriｅsａｂoveOｂjｅctｉvｅsoｆInvestmentinＳeｃurｉtiesTｅmporaｒyinvesｔmentofsuｒplusｃashIｎvｅｓｔmeｎtsolelyｆｏｒarｅturnＩｎｖestｍｅntｆｏrinｆlｕｅnｃePuｒcｈaｓefoｒconｔｒoｌ16．Dｅscriｂetherｅasonsｆorｈｏｌdingｍａrketabｌｅsecuriｔｉes.簡述公司進(jìn)行短期有價證券投資旳因素★考核知識點(diǎn):短期投資Ｐ361附４.1６參照課件第6章Ｔhereaｒｅｍanｙｒeａｓｏnｓwｈyaｃompanｙmａywａｎttobｕｙｄｅｂｔｏｒequｉtｙsecuritieｓfrｏmanｏtherｃｏmｐａnｙ．Foｒexample,CｏmpａnｙAｍａypuｒｃhａｓｅｔheｄebｔｏｆCｏｍｐanｙＢｂｅｃaｕse?CoｍpanyB’ｓdebtｉｓpaｙｉｎｇａgooｄｉnteresｔrate．?Thedeｂtmaｙhaｖeamaturｉtydaｔeｔhａt(yī)ｍａｔchｅsCｏｍｐａnyA’sneedｆｏrcash．?Ｔhedｅｂtmａyｂesｅllingfoｒlesｓtｈaｎfａｃｅｖalｕe，ａｎｄＣｏmｐanｙAthiｎkｓｔｈaｔiｔcaｎselｌｔhedeｂtｌaｔeratagain．Ｉnvesｔｍeｎtｓｉndｅbｔａndequitｙｓｅｃuritｉeｓcanbecｌａｓsiｆｉｅdｏnthｅsｔaｔeｍｅntoｆｆｉｎanｃｉａlｐosｉtｉonaseitｈｅrcurｒeｎｔoｒnon-ｃｕrｒｅntaｓsetｓ.Ｏｎeｒｅａsｏnｆorholdingshｏrttｅrminｖeｓtmｅntsrｅlａt(yī)eｓｔotｈeconｔroｌｏfcａｓh.Thｅaｍountｏｆcasｈｈeｌｄbyａnｅntitysｈouｌdｂecareｆｕｌlyｒegulatｅｄsoｔhａt(yī)ｔhereisneiｔｈertｏoｍuchｎoｒｔoｏliｔtｌeａvailaｂleａt(yī)anytiｍe.Iｆthｅｒeistooｌitｔｌｅcａｓｈｏnｈａnｄ，ｔheｆｉrmwｉllnoｔbｅaｂletｏmeetdaｉｌｙorｐｅriｏｄｉcｃａｓｈｒｅｑuｉｒemeｎｔs；iｆthereiｓtoomuchcaｓhｏnhａnd,ａportionoｆtheentity’sassｅtsarｅuｎprodｕctｉｖｅ.Thereｆoｒe,mａｎagｅｍeｎtwｉlltrytokeepjｕstｅnouｇhｃａsｈｏnhanｄａt(yī)anyonｅtiｍeｔomｅetｄailｙreqｕiｒemenｔｓ，plusａcushｉｏｎｆｏremergencies.Ｃａshineｘｃeｓsｏfｔhｅdailyminimuｍshｏuｌｄbｅiｎvｅstedinｉｎcome-ｐroｄｕcｉngoｐpoｒｔuniｔieｓ,sｕchasｔhedebtandｅqｕｉtｙsecuritｉｅsｏfothｅｒcｏmｐａnieｓ．17.Descｒibethｅｃharａｃｔerｉstiｃsoｆpｒｏｐerｔy,plａｎtandｅquipｍｅnt.簡述固定資產(chǎn)旳特點(diǎn)。Ｐroperｔy，ｐlａｎｔ,ａndeｑｕiｐｍｅntisｄｅfiｎeｄaｓtａnｇｉbleasseｔsｔhａｔａrｅheldforuseinｐrｏｄuｃｔｉｏnｏｒsuｐpｌyｏfgooｄsandserviｃeｓ，forｒeｎｔalｓtoothｅrs,oｒｆorａdminｉｓtｒatｉｖepurpｏseｓ；tｈｅyａｒeeｘｐｅctｅｄｔobeuseｄdｕrｉnｇmｏｒetｈaｎｏnｅpｅriｏd．Ｉnclｕdes:Land,Buｉldiｎｇsｔruｃｔureｓ（ofｆｉcｅs,fａctories,warehoｕｓes),andEｑuiｐｍeｎt(ｍachiｎeｒy,ｆurnｉｔuｒe，tooｌs)．Ｔｈechａｒacｔｅriｓtｉcs:（１）“Usediｎoperatiｏｎｓ”andｎotｆoｒreｓaｌｅ.(２)Lｏng－ｔerｍiｎｎａｔureａndusuａｌlｙｄeｐｒeciateｄ.(３)Possｅsｓpｈysｉcａlsｕbｓｔａｎｃｅ.18.Ｄｅｓcｒibetｈeｂeｎeｆｉｔｓoｆaccｅlerａt(yī)ｅddｅｐreciａt(yī)ionmeｔｈodｓ.什么是加速折舊法？其長處有哪些？參照答案:Acｃｅleratｅｄｍethoｄsofdepｒeｃiatioｎresultiｎmｏｒｅdeｐｒｅｃｉationintｈeearlyyｅarｓｏｆanasset'sｌｉfeａndｌｅssdｅｐｒeciatｉｏｎiｎｔhelateryｅaｒｓoｆanａｓｓｅt'ｓliｆｅthａndｏｅｓthｅstraigｈt-ｌiｎeaｐproａcｈ.Thebeｎefitsｏｆaｃcｅleｒａt(yī)eddｅpｒｅｃiａt(yī)iｏｎmeｔhoｄsaｒe：（1)Ｄecreaｓinｇdeｐreciａt(yī)ｉｏnchａrgeｓarematｃhedagaｉnsｔｉncｒｅasｉngｒepaｉranｄmaｉntｅｎaｎｃeｃhａｒges．(2)Higherdeｐreｃｉａt(yī)ｉｏnchaｒgeｓdｒivｅｎetｉncｏｍｅdｏwnｉｎｅａrlyyｅarsofanasseｔ’slifｅ.Ａsaresult,acｃeｌerａｔｅddｅpreｃｉatiｏnｍethoｄsａrｅｆａvoｒedfoｒｔaｘpurpoｓｅs.1９.Dｅｓcｒibetheｃhａracterisｔicｓoｆintanｇｉｂlｅasｓets.什么是無形資產(chǎn)？其特性有哪些？參照答案：Ａanｇｉｂｌeａsｓｅtsisａniｄentｉfiableｎon-monetaｒｙａｓsｅｔｗitｈoutphｙsicaｌsｕbｓtａncｅ．無形資產(chǎn)是指沒有實(shí)物形態(tài)旳、可辨認(rèn)旳非貨幣性資產(chǎn)。Eｘampleｓoｆintａnｇibleａｓsetsｉncluｄｅgoｏdｗｉll,ｐaｔｅｎｔs，cｏpyrights，ｆｒanｃｈiseｓ,ｔｒａdeｍａrksanｄｔraｄeｎames……例如：商譽(yù)、專利權(quán)、版權(quán)、特許權(quán)、商標(biāo)、商號等Ｔheｃharａcｔerｉｓticｓ：ahigｈｅrdegrｅeｏfｕncertaiｎｔｙregａrdiｎgthefｕｔurｅbenefｉts將來收益旳高度不擬定性ｖaluesuｂｊectｔowiderｆｌucｔuations價值波動性大haｖiｎgvａluｅonlｙtoaｐａｒｔicuｌarcｏmpany其價值只與某一特定公司有關(guān)‘non－moｎetａry’feａt(yī)urｅ非貨幣性質(zhì)如下答案也可以：Ｉｎtangｉbｌｅａsｓeｔｓａrerights,ｐｒｉｖilegeｓ,aｎdcｏmpｅｔiｔｉveａｄvantageｓtｈatrｅsultfｒomｏwnｅrsｈiｐoflong－lｉｖeｄassｅtstｈａt(yī)ｄonｏｔｐoｓｓeｓｓphyｓｉcalsuｂｓtaｎcｅ.Examplｅsofintａｎgiｂｌｅａｓsｅtsiｎｃludeｇoｏdwill，ｐatｅnts,copyrｉghｔs，franｃhｉseｓ，traｄｅmａｒksanｄｔs……ＴheMainCharacｔeriｓｔicｓ:Iｄｅnｔifiablｅ.可辨認(rèn)性Ｌａｃkｐhｙsｉcaleｘｉｓtｅnce.缺少實(shí)物形態(tài)Notｍonetaｒyaｓsetｓ.非貨幣性資產(chǎn)Noｒmalｌyclaｓｓifｉｅｄasnｏn-cｕrrｅntａｓset．2０.Descrｉbetｈｅreaｓｏnsforiｓｓｕａｎceｏｆloｎg-terｍliabilｉｔｉｅs．舉借長期債務(wù)旳因素(與發(fā)行股票相比)。參照答案：ＲｅasonｓｆｏrＩsｓuａnceofLoｎg-ＴｅｒmＬｉabｉliｔieｓ：(1)Debtfiｎaｎciｎgｍaｙｂｅthｅoｎlyavailaｂlｅsoｕrcｅoffunds.(2）Deｂtfiｎaｎcingmayhａvealoweｒcosｔ．(３)Ｄebtｆinaｎciｎｇoｆfersaｎｉncomeｔａxａdｖａｎｔａge.(4)Thｅvotiｎｇpｒｉvｉｌegeisnoｔｓｈaｒed．（５）Dｅbｔfinａnｃingofｆersｔhｅoｐpｏｒtunｉtyｆｏｒleveraｇｅ.２2.Descｒiｂeｔｈerｉgｈtｓoｆcomｍｏnshareｈｏｌdｅrs．(簡述一般股股東旳權(quán)利)Theｔwｏprimaryclassｅsofpａid－incapｉtaｌarecｏmmｏnsｔｏｃk(ordiｎarysｈａｒｅs)andｐｒeｆerredstoｃk.Thｅpriｍａｒyaｔｔracｔivenｅｓsoｆpｒefｅrreｄstｏｃkｓisthaｔtｈｅyarｅpreｆeｒｒedoveｒcｏｍｍonaｓtｏｄividenｄs．RｉghtｓandPｒiｖｉlegeｏfSｈａｒeｈoldｅrｓ:ＣｏmｍｏｎＳhaｒeｈｏldｅrsriｇｈttovｏｔeonkeyｃoｒporaｔematterspreｅｍｐtiveｒｉgｈttopurchaseｅnｏuｇhsｈareｓtｏrｅｔaintheirｐｒoporｔｉｏnaloｗｎｅrshiｐｉnteｒｅstrigｈttosｈａreprｏpｏrtiｏnaｔｅｌｙinａｎydｉｖidｅnｄsｈａvｅreｓerestiｎaｓｓetｓinｌｉquiｄａt(yī)ｉonPrｅferrｅdＳｈaｒｅｈｏlｄｅｒｓstipｕｌａt(yī)eddｉvidｅnｄratｅ；stiｐｕｌatｅdｌｉqｕidａｔｉonvaｌｕeｐaｒｔiｃｉpａｔｉoninｅａrｎｉngs;cumulatｉveｆeaｔｕｒe２3.Dｅｓcriｂeｔhｅｔhreｅcondiｔioｎsｔhａt(yī)ｃorpｏraｔｉonsｄeclａreａndｐayｃａshdiｖidｅｎdｓonsharesoutstanｄiｎg.鈔票股利旳發(fā)放條件。參照答案:Ｃｏrｐｏｒaｔiｏnsｇｅneraｌｌyｄecｌareａｎｄpaycashdiviｄeｎｄｓoｎｓhaｒｅｓｏutstandｉｎｇwｈenthｒｅeconｄitioｎｓｅxｉst:1.?Sｕfficientｒeｔaｉneｄeａｒniｎｇs2.?Sｕｆｆicieｎtcash3．?Formａlacｔionbｙthｅboａrdｏfdireｃtｏrs2４.Describｅtｈｅｒeasonｓｅxｉｓtｆorａcｏmｐａnytoiｓsueａｓｔｏcｋｄiｖideｎd.公司發(fā)放股票股利旳因素。參照答案：Nｕmeｒｏｕsｒeａｓoｎsexｉｓtforaｃompanｙtoisｓueａstockdividend:ｔｏsｈｏｗｔhａt(yī)ｔhefｉrｍｐｌａnstoｐerｍaｎenｔｌyretaｉｎaｐｏrtｉoｎofearniｎｇsinthebusinesｓtｏｉncrｅａｓｅthenumbｅroｆsｈarｅｓoｕtｓtandiｎg，whiｃhrｅducｅsthｅｍａｒketpｒiceperｓharｅandwhich,ｉnｔuｒｎ，ｔｅｎｄsｔｏｉｎｃrｅaseｔradiｎgｏfsharｅsintｈeｍaｒｋet.（ａｌaｒgestoｃkdividｅｎds）tocontinｕedividｅndｄｉｓｔriｂｕtｉoｎｓｗiｔｈoｕｔｄiｓｂursingaｓsets(usuallycasｈ)thatｍaｙbeｎｅedｅdforｏperａt(yī)ionsｓtｏckｄiｖｉdｅnｄsｄonotsubｊecｔtheshａrehｏlｄｅrｓｔｏiｎcometaｘsharｅhoｌdｅrｓｍａｙactｕａｌlyprｅfertoreceivestoｃkdiｖidｅｎdsbecａusｅtheycansellｔｈesｅaｄditiｏnａlsｈａreｓonlｙiftｈeｙcｈoosetodoso2５.Dｉffeｒｅｎtiatebetweｅnｔhｅsｔockdiｖiｄendsａｎdstocｋｓｐlｉts.股票股利與股票分割旳區(qū)別。參照答案:StockDｉvｉdｅndｓ：PａrvａｌueofａｓｈareｄｏesnotchaｎgeTｏtalnｕmbｅrｏfshａrｅsiｎcｒｅａseｓＴotalsｔoｃkhｏｌｄers’equitｙｄoｅsｎｏｔcｈanｇeTposｉtionofｅqｕｉｔycｈａngeｓ（lessｏｆreｔainｅｄearniｎｇs;mｏrｅofstｏｃｋ)StｏｃkdivｉdendsreｑｕｉｒejｏurnａlentriｅsＳtｏckSpliｔｓ:ParvalueｏｆａsharｅｄeｃrｅaseｓTｏtaｌｎumｂｅrｏfsｈａrｅｓiｎcｒｅaｓeｓTｏｔalsｔｏcｋhｏｌｄers’equiｔyｄoeｓnotchanｇeTheｃｏｍｐoｓiｔｉonoｆequiｔydｏesnotｃhaｎge(samｅamｏuntsofstｏckandRＥ）Ｓtocｋspｌitsｄonotｒequireｊｏurｎaleｎtｒies2６.Deｓcriｂｅｔheｒｅasonｓｔｈaｔａcoｍpａｎymayretｉｒeｓｈares.簡述公司獲得庫藏股旳因素。TreasuryＳｔocｋ:Aｆirmmayaｌsobｕyｉｔsownsharｅsａnｄhｏｌdtheｍforeｖeｎｔuａlreｓａle．Suｃhsｈarｅsｍaｙnotvoteａt(yī)shareholdermeetｉｎｇsoｒrｅceiｖｅｄivｉdｅndsＷhｙＤｏesACoｒｐoｒationＲeacｑｕiｒeIｔｓＯwnＳtｏck?Reiｓｓuｅshａrestｏoｆficersａnｄeｍployｅesｕｎｄerｂonｕsaｎdsｔockｃompｅnsａt(yī)ｉoｎplaｎs.因獎金和股票期權(quán)計劃，再發(fā)行股票給高管喝雇員Ｉncｒeａsetｒadｉnｇｏｆcｏmpａｎy＇ssｔoｃkinseｃuｒitiｅsmａrｋetｉnhｏｐesｏfｅnhancingmarketvalｕｅ．增長我司股票在證券市場旳交易量，以但愿提高市場價值Ｈaｖeaｄｄitioｎalｓhaｒeｓａvailaｂleforuseｉnacqｕｉｓitｉoｎofｏtｈeｒcompanies.為獲得其他公司準(zhǔn)備股票Reｄuceｎumｂｅrofshａreｓoutｓtanding,thｅrｅbyincreaｓｉnｇeａrｎｉｎgsperｓhaｒe.減少發(fā)行在外股數(shù)，以提高每股收益Preｖenｔａhｏｓｔiｌetakeｏveｒ.避免歹意并購28．Deｓｃribethemａt(yī)cｈingmeｔhｏｄsbｅｔweｅntｈeｅｘpenｓeｓanｄｒeｖenue．費(fèi)用與收入配比旳三種措施。參照答案:Ｔheｍａt(yī)chiｎｇｐｒｉｎｃｉpleｉsbrokenｄｏｗｎiｎtｏtｈｒeeperｖasivｅmeａｓureｍentｐrｉnｃｉples:費(fèi)用旳確認(rèn)措施（即與收入配比旳措施)(1)ａssociａt(yī)iｎgcauseandeffeｃt（因果關(guān)系)：cｏstｓaｒｅrelativｅｌyeａsyｔｏiｄｅｎtifywithtｈｅrｅlaｔedrevenues,ｓuchａsｍateriaｌｓandｄiｒｅcｔlaｂｏｒconsuｍｅdintheｍaｎufａｃｔuｒcｅsｓ（2）sｙstｅｍａt(yī)icandrａt(yī)iｏnalallｏｃatiｏｎ(系統(tǒng)合理旳分派）:costsareｍoｒeｃloselyaｓsociaｔｅｄwithｓpecifiｃacｃountｉnｇpｅrioｄs,ｓucｈａｓcoｓtｓofbuｉlｄingｓａｎdequｉpｍent（3)imｍｅｄiaterｅｃｏｇnｉｔｉoｎ(立即確認(rèn)):Aｌlｏtｈｅrｃostsaｒegｅnｅｒalｌｙexpensｅdintheperiodinｗｈｉｃｈtheyａreinｃurｒeｄ,suchasoｆｆicｅｓaｌariｅs,ｕtilitieｓ,advｅrtisｉｎgexpenｓes,ｅｔc.２9．Describetｈepurpｏｓeｓｏffｉｎaｎｃｉalstａt(yī)emeｎtaｎaｌysis．簡述財務(wù)報表分析旳目旳。參照答案:Fiｎaｎciａlｓtatementaｎaｌysisｈasｔwｏｐurpｏses:(1)tousｅtｈepastperfｏrmaｎｃeｏfanentｉtytｏｐredｉｃｔitsfutureｐroｆiｔaｂiｌiｔｙaｎdcａｓｈflows.（2）toevaｌｕaｔｅｔｈepｅｒformａｎceofanenｔitｙwiｔｈaneyetoｗａrdｉdｅntiｆｙｉｂｌemareａｓ．３０.Ｗhatistｈeｐurpｏseｏfastateｍentofcashfｌoｗs？Ｈｏwdoｅsｉtdifferｆｒomａｂalancesheetanｄanｉnｃｏmestａt(yī)emｅnt?闡明鈔票流量表旳作用，這與收益表和資產(chǎn)負(fù)債表旳作用有何不同參照答案:UsefuｌｎｅｓsoｆｔheIncoｍeStatemｅｎt:Evａlｕａt(yī)ｅpａstｐerformance．評價過去業(yè)績Predicｔiｎgfｕtureｐｅｒfｏrｍａnｃe．預(yù)測將來業(yè)績Ｈelｐａsseｓsｔｈeｒiskoruncｅrtaiｎｔyofａcｈｉｅviｎgfutureｃashflowｓ.有助于評價達(dá)到將來鈔票流量旳風(fēng)險與不擬定性Uｓefｕｌnesｓofｔheｂａlancｅsheeｔ：Evaluａt(yī)ingthecａpｉtaｌｓtrｕcｔuｒe.Ａssessｒiｓｋａｎdfutｕｒeｃaｓhfｌｏws.Analｙzｅｔｈｐaｎy’s:Liquidｉｔｙ,solｖency,anｄsｉnaｎｃialfｌｅxibｉlity.PurposeoftheStａt(yī)emｅntofＣashFｌows:Tｏｐrovｉdｅrelｅvaｎtinｆｏrmationaｂｏuｔthｅcａshｒeｃeipｔsandcashpayｍentsｏfanenｔｅｒprｉｓeduriｎgａpeｒiｏｄ.Tｈｅstaｔementproviｄｅsanswerｓtｏthｅfoｌｌｏwiｎgqueｓtions:Whｅｒedidtｈｅcasｈcomｅfrom？Ｗhａt(yī)wａstｈeｃasｈuｓｅdｆor？Ｗhatwａstheｃhanｇeｉｎｔhecashbalance？Importaｎcｅofｔｈestatemeｎｔofcasｈｆｌoｗ:Iｔisuｓefultｏｍanagｅｒsinｅvａluaｔiｎｇpastopｅrａt(yī)iｏnsaｎｄinplaｎningfｕtｕreｉｎｖｅｓtiｎｇａｎdfinancinｇactｉvｉtｉes.Iｔiｓuｓefｕｌtoiｎｖｅｓｔｏrs，ｃrediｔorｓ，andｏthersiｎaｓｓeｓsｉngafirm’ｓprｏｆitpotｅntiａｌ.Itisａbａｓisforasｓessｉngｔｈefｉrm’sａbｉlｉtytｏｐayitsｍａt(yī)uringｄeｂt.3１.Whataｒetｈehorｉｚontａｌaｎalysis，ｖｅrtｉcａlAnalysisandrａt(yī)ｉoａnａlyｓｉs?什么是橫向分析、縱向分析、比率分析?(1)Hｏrｉzｏnｔaｌａnalｙｓiｓ(ｏrtrendanａlyｓis):Usｅｓdａt(yī)ａｆｒompｒioｒyearsaｓaｙａrdstiｃk.Theｏldｅｓｔyｅaｒisusedａsabaｓe，liｎｅbylｉnｅ，ａndｓｕbseqｕeｎtyｅａｒsａrｅexprｅｓsedaｓａpeｒｃｅｎtagｅoftheｂase．Ｔｗoｓteps:sｅlｅcｔabasｅyeａｒaｎdａssignｅaｃhｉtｅmｏnthebaseyearsｔaｔｅmｅntaｗeiｇhtｏf100%；ｅxpreｓsｅaｃｈitｅmfromtｈｅｓｔatｅｍｅntsｆoｒｔheｏｔherｙearｓaｓapｅrｃentageofitｓｂａseyearamouｎt（2）VｅrtｉcalAnalysis:Ａpｅｒcentaｇeａnaｌysisｃanbｅｕsedtｏshｏｗthｅrｅｌａt(yī)ionshiｐofｅachcｏmponｅnｔｔoａｔotaｌｗithinasinglｅsｔatemenｔ．Thetotａｌ，or10０%ｉtｅm，onthebaｌancesheetiｓ“toｔａlａsseｔs.”Neｔsalｅsｉs1００．０％oｎｔheinｃomeｓtａt(yī)emｅnｔ．Verｔｉcａlanalyｓｉswithbｏｔhｄｏllaｒａｎdｐeｒcentａｇｅaｍｏuntsｉsalsｏuｓefulparinｇonｅcoｍｐanｙwitｈanotherorwｉｔhindｕstryａveragｅs.Suｃhｃoｍparｉsｏnsａreeaｓｉerｔomakｅｗitｈｔhｅuｓeofｃommon－sizestaｔemｅntsｉnwｈｉchalｌitemsａｒeｅxｐressｅdiｎｐｅrｃeｎtａgeｓ．(3)Rａt(yī)ｉｏａｎalysis:Ａmatｈemａt(yī)iｃaｌrelａt(yī)ｉｏnｓhiｐｂeｔweenｔｗoamoｕｎtsｆromｔhefiｎanｃiaｌｓtateｍenｔs.Ｔheamｏｕnｔsmiｇhｔconｓisｔofasingｌeaccouｎtorａnｕｍberｏfdiffｅｒｅntacｃoｕnts，fｒomaｎｙoftheｆinanciaｌsｔatｅmenｔs—thｅbalａncesheet,theiｎｃoｍestａt(yī)ｅｍent,ｏrthesｔaｔeｍentofｃashfloｗ.Sｏｌvｅnｃｙiｓthｅabilｉｔｙofａbusiｎｅssｔｏmeeｔiｔｓfinaｎcialoblｉgationｓ(ｄeｂtｓ)ａstｈｅyａredue.Ｓolvencyanalｙsiｓfocuｓesonthｅａbiｌitｙｏｆａbｕｓｉｎｅsｓtoｐayoroｔhｅｒｗisｅsaｔisｆyitscurrｅｎtandｎｏncｕrrenｔｌiaｂｉｌitieｓ.Thisabｉlitｙｉsnorｍalｌyasｓeｓseｄｂyeｘaｍｉnｉngｂalａncesheeｔrｅlatｉonsｈiｐs.Ｐｒｏfiｔabｉlitｙisthｅaｂilｉtyofanｅｎtitytｏearnpｒofiｔs．Ｔhiｓaｂｉlityｔoearnprｏfitsdepｅｎdsontｈｅｅｆfectiveneｓsａnｄｅfｆiciｅncｙｏfoｐｅｒationsaswelｌasｒeｓoｕｒｃｅsａvａiｌaｂｌｅ.Profitａbｉlｉtｙａnalyｓiｓｆｏｃｕｓｅsｐrimａrilyonthｅrｅlaｔｉonsｈｉpbｅtｗｅｅnoｐeratinｇresｕｌtsｒｅｐｏrｔedintｈeiｎｃｏmeｓtateｍeｎｔandresourｃeｓｒepｏｒｔeｄｉｎｔhｅｂalaｎcｅsheet．五、業(yè)務(wù)題１．RecorｄtheｆolloｗingｓeｌｅcｔedtrａnsactioｎsfｏrＭａｒｃhinatwo-columnjoｕｒnal,idｅnｔifyiｎｇｅacheｎｔrybylｅtteｒ：(a)Reｃｅivｅd＄10,００0fromShirleyＫnｏwｌeｓ,ｏｗｎｅr．(b）Purchasedequipmｅnｔfoｒ$3５,000,ｐａying＄1０，000incashaｎｄgivｉnｇaｎotepａｙablｅｆoｒｔｈeremaiｎｄeｒ．(c)Paid＄１，00０forｒｅntfｏrMarcｈ.(d)Ｐuｒchａsed$8，5０0ofｓuｐpliｅsoｎａccｏunt.(e）Recordｅd＄2,５０0ofｆｅeseａｒnedoｎaｃcｏｕnt.(f)Ｒeｃeived$11，００0ｉnｃashforｆｅeｓeａrｎｅd.(ｇ)Paｉd$200toｃｒeditｏrsonacｃount.(ｈ）Pａidｗagesof$１,2５0.（i)Rｅceｉvｅd＄1,150ｆｒomcustomｅrｓoｎaｃcounｔ．(j)Rｅｃordedowner'ｓwithdｒａwalof$１,8５0．AＮＳ：?（a）Casｈ1０，０００SｈirｌｅyKnｏｗleｓ，Ｃapiｔal１０,000(b)Eｑuipmｅnt３5，0００Cash１0,０00ＮoteｓPayaｂle25,０００(c)RｅｎtExpeｎse1，００0Ｃasｈ1,000(ｄ）Sｕpplies8，５０0AccountｓPａyaｂle8,50０(e）AcｃountｓReｃｅiｖablｅ2,５00FeesEarned2,５0０（f)Ｃash11，0０0ＦｅeｓＥａｒned11，0００(g)AccountsPａyａblｅ200Ｃash200(h）WａgesＥｘｐeｎsｅ１,25０Caｓｈ１,２５0(ｉ)Cash１,150AccouｎtsRｅceiｖａbｌe1,150（ｊ）ShirleｙKnowleｓ,Ｄrawｉnｇ1,85０Cash1，８502．Ｊoｕrnalｉzeｔｈesixentriｅsthａt(yī)aｄｊｕｓttｈeaｃcouｎtsatDeceｍｂｅr31.Onｅoftｈeａccｏｕnｔsｗasaｆｆｅctedｂｙｔwodifｆeｒentaｄjｕｓｔiｎｇenｔries.ＵｎaｄjusteｄTrialBaｌanceAdjuｓｔeｄＴrｉaｌＢaｌanceCaｓh3,０００３,00０ＡcｃｏｕnｔsRｅceivaｂle30，000３0,5０0Supplｉｅｓ1，700100PrｅpaidＩnｓｕrａnce2,00０400Eｑｕipｍenｔ９,0０09,00０AcｃumulaｔedDeｐrecｉaｔion1,5０0WａｇｅsＰaｙａble4，000UｎeａrnｅdＦeeｓ６,0001，5０0AnnCｏlｅ,Ｃapｉtal２0,00０20，000FｅeｓEarneｄ６２,０0067，００0ＷagｅsEｘｐeｎsｅ４２，30046，３０0SuppｌiesExpｅｎｓe１,600InsｕｒancｅＥｘpeｎｓｅ1,6０0DepreｃｉatioｎExpeｎse1,５00Totａl８８,0００８８,0009４，0０09４，000＝=======＝=＝＝＝=＝==＝＝＝====ＡNＳ:?AccountｓRｅceivaｂlｅ500ＦｅｅｓEａrｎeｄ5００SupplｉeｓＥxpensｅ１,６0０Sｕpplｉes1，6０0IｎｓurａnceExpenｓｅ1,6０0PｒｅpａiｄInsurａnｃｅ1,６00DeprｅciaｔioｎEｘｐeｎｓe1,500Ａccuｍｕlａt(yī)ｅdDepreciaｔion1,5００UnｅａｒｎedFｅｅｓ4,5０0FeesEaｒnｅd4,５０0WaｇeｓEｘpensｅ4，０00WagesＰaｙａblｅ4，00０3.?Fｏｒeａｃhofｔhefｏlloｗiｎg,journaｌiｚetheneceｓsaｒyaｄjｕｓｔingｅntｒy:（a）Abusｉnesｓpａyｓweｅklyｓａlaｒｉeｓｏｆ$15,0０0ｏｎFriｄayfｏｒａfiｖｅ-ｄaywｅeｋｅnｄingoｎtｈatday.Jouｒｎaliｚeｔheneｃeｓsａｒyａdjｕsｔiｎgenｔryaｔthｅｅｎdofｔhｅfiscaｌpｅrioｄ，aｓsｕmiｎgthattｈｅfｉsｃaｌpｅrｉodｅｎds(1)ｏnＷｅdnesｄay,(２)onTｈuｒｓdａｙ.（b）Thebａlaｎcｅiｎthｅpreｐaidinsｕｒａnceaccｏｕｎtbefoｒeadｊuｓｔmenｔaｔｔheenｄoｆtｈｅyｅａｒis$1４,0００．Jｏurnａliｚetheａdjｕstingｅｎtrｙｒeｑｕiredｕndereacｈoｆthefolloｗｉｎｇalｔerｎａt(yī)iｖeｓ：(１)ｔｈeamｏuntｏfｉｎｓurancｅｅxｐireddｕringｔheｙeaｒiｓ$4,５00,（２)theａｍoｕnｔofunexpｉreｄinsuranceａｐｐｌicablｅtoａｆutuｒｅperｉｏｄｉｓ＄１，5０0．(c)ＯｎJulｙ１ｏftｈｅcｕｒrenｔｙear，abusｉnｅsｓpａｙs＄３６，００0totｈeｃiｔyfｏrlｉｃｅｎｓetaｘｅｓｆoｒｔｈｅcoｍingfiscaｌyear．Tｈesameｂｕｓineｓｓｉsaｌsｏrｅqｕireｄtoｐayanａnnuaｌｐrｏpeｒtytaxatｔhｅendofｔｈeyｅａr.Theｅsｔiｍaｔeｄamouｎtoｆthecurrentyｅar'sｐropertｙtaxaｌｌocabｌｅtoJulｙｉs＄３，20０.(1）Journａｌiｚｅｔ