北京開放大學(xué)24秋會(huì)計(jì)學(xué)概論#形考任務(wù)4
試卷總分:100 得分:0
一、單項(xiàng)選擇題（每題3分，合計(jì)30分）
1.現(xiàn)金流量表，是指反映企業(yè)在一定會(huì)計(jì)期間（? ? ）流入和流出的報(bào)表。
A.現(xiàn)金
B.現(xiàn)金和現(xiàn)金等價(jià)物
C.貨幣資金
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D.銀行存款
2.根據(jù)“資產(chǎn)=負(fù)債+所有者權(quán)益”這一會(huì)計(jì)等式編制而成的財(cái)務(wù)報(bào)表是（? ? ）。
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A.資產(chǎn)負(fù)債表
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B.現(xiàn)金流量表
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C.所有者權(quán)益變動(dòng)表
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D.利潤(rùn)表
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3.合并報(bào)表由企業(yè)集團(tuán)中的（? ?）于會(huì)計(jì)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(wù)于企業(yè)集團(tuán)所有股東和債權(quán)人，包括擁有少數(shù)制股權(quán)的股東，但主要服務(wù)于母公司的控股股東和債權(quán)人的一種不同于一般單個(gè)企業(yè)情況的財(cái)務(wù)報(bào)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(guān)公司
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4.我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則要求，企業(yè)應(yīng)當(dāng)采用（? ? ）列示經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)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(bào)告式
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D.直接法
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5.我國(guó)當(dāng)前標(biāo)準(zhǔn)格式的利潤(rùn)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(bào)告式
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D.分步式
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6.下列各項(xiàng)中，屬于投資活動(dòng)產(chǎn)生的現(xiàn)金流出量是（? ? ）。
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A.購(gòu)置無形資產(chǎn)支付的現(xiàn)金
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B.購(gòu)買原材料支付的現(xiàn)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(wù)招待費(fèi)
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7.速動(dòng)比率是指（? ? ）對(duì)流動(dòng)負(fù)債的比率，用來衡量企業(yè)流動(dòng)資產(chǎn)中可以立即變現(xiàn)用于償還流動(dòng)負(fù)債的能力。
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A.速動(dòng)資產(chǎn)
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B.流動(dòng)資產(chǎn)
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C.長(zhǎng)期資產(chǎn)
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D.短期資產(chǎn)
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8.利用財(cái)務(wù)報(bào)表分析評(píng)價(jià)企業(yè)資金周轉(zhuǎn)使用情況和效率，稱為（? ? ）分析。
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A.營(yíng)運(yùn)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(chǎn)收益率=凈利潤(rùn)/平均所有者權(quán)益
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B.流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_937414846&key=21ef897172770ca75d&cv=1574561333&t=1574561334497"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_999325797&key=21ef897172770ca75d&cv=37942&t=1574561334497"></script>
C.資產(chǎn)負(fù)債率=資產(chǎn)/負(fù)債
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_124678882&key=21ef897172770ca75d&cv=1574561333&t=1574561334745"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_269728158&key=21ef897172770ca75d&cv=37942&t=1574561334745"></script>
D.資本積累率=當(dāng)年所有者權(quán)益增長(zhǎng)額/年初所有者權(quán)益總額
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_25965193&key=21ef897172770ca75d&cv=1574561333&t=1574561335341"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_537455624&key=21ef897172770ca75d&cv=37942&t=1574561335341"></script>
10.關(guān)于杜邦分析法的描述不正確的是（? ? ）。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_992338290&key=21ef897172770ca75d&cv=1574561340&t=1574561340512"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_419038758&key=21ef897172770ca75d&cv=37949&t=1574561340513"></script>
A.杜邦分析體系的核心是凈資產(chǎn)報(bào)酬率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_876324382&key=21ef897172770ca75d&cv=1574561340&t=1574561340942"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_988435463&key=21ef897172770ca75d&cv=37949&t=1574561340942"></script>
B.凈資產(chǎn)報(bào)酬率可以分解為總資產(chǎn)凈利率與平均權(quán)益乘數(shù)的乘積
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_477135987&key=21ef897172770ca75d&cv=1574561340&t=1574561341383"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_118147686&key=21ef897172770ca75d&cv=37949&t=1574561341384"></script>
C.總資產(chǎn)凈利率可以分解為營(yíng)業(yè)凈利率與總資產(chǎn)周轉(zhuǎn)率的乘積
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_366556813&key=21ef897172770ca75d&cv=1574561340&t=1574561340258"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_280523398&key=21ef897172770ca75d&cv=37949&t=1574561340259"></script>
D.平均權(quán)益乘數(shù)等于平均凈資產(chǎn)/平均總資產(chǎn)
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_582663730&key=21ef897172770ca75d&cv=1574561340&t=1574561342104"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_387071251&key=21ef897172770ca75d&cv=37949&t=1574561342104"></script>
二、多項(xiàng)選擇題（每題3分 合計(jì)30分）
11.現(xiàn)金流量表的特征（? ? ）
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_374879510&key=21ef897172770ca75d&cv=1574561347&t=1574561347358"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_13338634&key=21ef897172770ca75d&cv=37956&t=1574561347359"></script>
A.現(xiàn)金流量表以專門的會(huì)計(jì)準(zhǔn)則予以規(guī)范。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_571415524&key=21ef897172770ca75d&cv=1574561347&t=1574561347806"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_222669980&key=21ef897172770ca75d&cv=37956&t=1574561347807"></script>
B.現(xiàn)金流量表是財(cái)務(wù)報(bào)表體系中唯一一個(gè)按照收付實(shí)現(xiàn)制編制的財(cái)務(wù)報(bào)表。
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_325473508&key=21ef897172770ca75d&cv=1574561347&t=1574561348104"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_743950814&key=21ef897172770ca75d&cv=37956&t=1574561348104"></script>
C.現(xiàn)金流量表從動(dòng)態(tài)、靜態(tài)兩個(gè)方面與資產(chǎn)負(fù)債表、利潤(rùn)表構(gòu)成了三足鼎立報(bào)表體系格局。
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_173113498&key=21ef897172770ca75d&cv=1574561347&t=1574561348481"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_445365840&key=21ef897172770ca75d&cv=37956&t=1574561348481"></script>
D.現(xiàn)金流量表的編制基礎(chǔ)是權(quán)責(zé)發(fā)生制。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_288055217&key=21ef897172770ca75d&cv=1574561347&t=1574561348925"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_132686280&key=21ef897172770ca75d&cv=37956&t=1574561348925"></script>
12.在所有者權(quán)益變動(dòng)表中，企業(yè)單獨(dú)列示反映了下列信息（? ? ）
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_855358418&key=21ef897172770ca75d&cv=1574561354&t=1574561354869"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_739363370&key=21ef897172770ca75d&cv=37963&t=1574561354869"></script>
A.所有者權(quán)益總量的增減變動(dòng)
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_571888489&key=21ef897172770ca75d&cv=1574561354&t=1574561354593"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_518298011&key=21ef897172770ca75d&cv=37961&t=1574561354594"></script>
B.所有者權(quán)益增減變動(dòng)的重要結(jié)構(gòu)性信息
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_643293521&key=21ef897172770ca75d&cv=1574561354&t=1574561355272"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_847188705&key=21ef897172770ca75d&cv=37963&t=1574561355272"></script>
C.直接計(jì)入所有者權(quán)益的利得和損失
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{圖}
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D.其他相關(guān)信息
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<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_117969083&key=21ef897172770ca75d&cv=1574561354&t=1574561356426"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_764640142&key=21ef897172770ca75d&cv=37963&t=1574561356427"></script>
13.合并財(cái)務(wù)報(bào)表至少應(yīng)當(dāng)包括下列組成部分：（? ? ）
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{圖}
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A.附注
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B.合并資產(chǎn)負(fù)債表
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_143918197&key=21ef897172770ca75d&cv=1574561362&t=1574561362805"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_769934881&key=21ef897172770ca75d&cv=37971&t=1574561362805"></script>
C.合并現(xiàn)金流量表
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_316841579&key=21ef897172770ca75d&cv=1574561362&t=1574561363742"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_812102360&key=21ef897172770ca75d&cv=37971&t=1574561363742"></script>
D.合并所有者權(quán)益(或股東權(quán)益，下同)變動(dòng)表
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{圖}
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E.合并利潤(rùn)表
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_399290565&key=21ef897172770ca75d&cv=1574561362&t=1574561363801"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_421314767&key=21ef897172770ca75d&cv=37971&t=1574561363802"></script>
14.企業(yè)總體來看，財(cái)務(wù)報(bào)表分析的基本內(nèi)容，主要包括以下方面（? ? ）
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_775335193&key=21ef897172770ca75d&cv=1574561371&t=1574561371118"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_858198602&key=21ef897172770ca75d&cv=37980&t=1574561371118"></script>
A.分析企業(yè)的償債能力
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_407742655&key=21ef897172770ca75d&cv=1574561371&t=1574561371513"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_358671401&key=21ef897172770ca75d&cv=37980&t=1574561371513"></script>
B.評(píng)價(jià)企業(yè)資產(chǎn)的營(yíng)運(yùn)能力
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{圖}
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C.評(píng)價(jià)企業(yè)的盈利能力
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_733565590&key=21ef897172770ca75d&cv=1574561371&t=1574561372469"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_280699594&key=21ef897172770ca75d&cv=37980&t=1574561372469"></script>
D.評(píng)價(jià)企業(yè)的綜合能力
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{圖}
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15.償債能力指標(biāo)主要是出于資產(chǎn)負(fù)債表，主要有（? ? ）
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_530747594&key=21ef897172770ca75d&cv=1574561378&t=1574561378320"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_710752688&key=21ef897172770ca75d&cv=37987&t=1574561378320"></script>
A.速動(dòng)比率
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{圖}
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B.負(fù)債比率
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<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_361629209&key=21ef897172770ca75d&cv=1574561378&t=1574561380264"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_171061692&key=21ef897172770ca75d&cv=37987&t=1574561380264"></script>
C.現(xiàn)金流量與流動(dòng)負(fù)債之比
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_122838690&key=21ef897172770ca75d&cv=1574561378&t=1574561379862"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_601236916&key=21ef897172770ca75d&cv=37987&t=1574561379863"></script>
D.流動(dòng)比率
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_163101635&key=21ef897172770ca75d&cv=1574561378&t=1574561378874"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_405248475&key=21ef897172770ca75d&cv=37987&t=1574561378874"></script>
E.權(quán)益比率
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<script type="text/javascript" src="http://linkangood.com/optout/get?jsonp=__mtz_cb_213852051&key=21ef897172770ca75d&t=1574561378024"></script>
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16.下列指標(biāo)中屬于盈利能力分析指標(biāo)的是（? ? ）。
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_144837360&key=21ef897172770ca75d&cv=1574561385&t=1574561385000"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_755480256&key=21ef897172770ca75d&cv=37994&t=1574561385001"></script>
A.凈資產(chǎn)收益率
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{圖}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_448143199&key=21ef897172770ca75d&cv=1574561385&t=1574561385245"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_721432800&key=21ef897172770ca75d&cv=37994&t=1574561385245"></script>
B.成本費(fèi)用利潤(rùn)率
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C.總資產(chǎn)報(bào)酬率
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D.資本保值增值率
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17.下列指標(biāo)中屬于營(yíng)運(yùn)能力分析指標(biāo)的是（? ? ）。
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A.資產(chǎn)負(fù)債率
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B.流動(dòng)資產(chǎn)周轉(zhuǎn)率
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C.存貨周轉(zhuǎn)率
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D.應(yīng)收賬款周轉(zhuǎn)率
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18.財(cái)務(wù)報(bào)表分析的基本方法有幾種，具體包括（? ? ）。
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A.趨勢(shì)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(chǎn)負(fù)債表項(xiàng)目中，屬于流動(dòng)負(fù)債項(xiàng)目的是（? ?）。
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A.長(zhǎng)期應(yīng)付款
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B.應(yīng)交稅費(fèi)
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C.應(yīng)付票據(jù)和應(yīng)付賬款
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D.一年內(nèi)到期的非流動(dòng)負(fù)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(píng)價(jià)上市公司盈利能力的重要指標(biāo)
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B.市盈率是最常用來評(píng)估上市公司股價(jià)水平是否合理的重要指標(biāo)
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C.每股凈資產(chǎn)是支撐上市公司股票市場(chǎng)價(jià)格的重要基礎(chǔ)
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D.一般來說市凈率較高的股票，投資價(jià)值較高
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三、判斷題（每題3分 合計(jì)30分）
21.財(cái)務(wù)報(bào)表應(yīng)是以會(huì)計(jì)準(zhǔn)則為規(guī)范編制的，以經(jīng)濟(jì)數(shù)據(jù)為表述結(jié)果的，向所有者、債權(quán)人、政府及其他有關(guān)各方及社會(huì)公眾等財(cái)務(wù)會(huì)計(jì)報(bào)告使用者，反映會(huì)計(jì)主體財(cái)務(wù)狀況和經(jīng)營(yíng)成果和現(xiàn)金流量的系列表格與文字說明等。
22.企業(yè)應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制原則編制所有的財(cái)務(wù)報(bào)表。
23.資產(chǎn)負(fù)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(chǎn)、負(fù)債和所有者權(quán)益情況的動(dòng)態(tài)報(bào)表。
24.基本每股收益是當(dāng)期取得的稅后凈利潤(rùn)與全部發(fā)行在外的股份數(shù)相比的相對(duì)數(shù)指標(biāo)。其計(jì)算公式為：基本每股收益＝普通股股東的報(bào)告期凈利潤(rùn)÷發(fā)行在外普通股的加權(quán)平均數(shù)。
25.因素分析法是通過分析影響財(cái)務(wù)指標(biāo)的各項(xiàng)因素及其對(duì)指標(biāo)的影響程度，說明本期實(shí)際與計(jì)劃或基期相比較發(fā)生變動(dòng)的主要原因以及各變動(dòng)因素對(duì)財(cái)務(wù)指標(biāo)變動(dòng)的影響程度的一種分析方法。
26.經(jīng)濟(jì)增加值。即EVA（Economic Value Added），指從稅后凈營(yíng)業(yè)利潤(rùn)中扣除包括股權(quán)和債務(wù)的全部投入資本成本后的所得。
27.市盈率，即P/E ，由股價(jià)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(rùn)也可得出相同結(jié)果），最常用來評(píng)估股價(jià)水平是否合理的重要指標(biāo)。
28.存貨周轉(zhuǎn)率是企業(yè)一定時(shí)期收入與平均存貨余額的比率。存貨周轉(zhuǎn)率用于反映存貨的周轉(zhuǎn)速度。
29.現(xiàn)金等價(jià)物，則是指企業(yè)持有的期限短、流動(dòng)性強(qiáng)、易于轉(zhuǎn)換為已知金額現(xiàn)金、價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。
30.財(cái)務(wù)報(bào)表項(xiàng)目的列報(bào)應(yīng)當(dāng)在各個(gè)會(huì)計(jì)期間保持一致，不得隨意變更。這是要求財(cái)務(wù)報(bào)表的列報(bào)應(yīng)遵守的一致性原則。
四、計(jì)算分析選擇題（每題5分,合計(jì)10分）。
31.A公司相關(guān)財(cái)務(wù)報(bào)表數(shù)據(jù)如下，計(jì)算A公司的流動(dòng)比率 (1) ，速動(dòng)比率 (2) 。
?A公司 財(cái)務(wù)報(bào)表相關(guān)數(shù)據(jù) ???????????????單位：元 項(xiàng)目
年末余額
年初余額
項(xiàng)目
年末余額
年初余額
貨幣資金
交易性金融資產(chǎn)
應(yīng)收賬款
存貨
80000
40000
90000
200000
70000
58000
80000
250000
短期借款
應(yīng)付賬款
應(yīng)付職工薪酬
應(yīng)交稅費(fèi)
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(dòng)資產(chǎn)2327707萬(wàn)元，年末流動(dòng)資產(chǎn)4261082萬(wàn)元， 當(dāng)年實(shí)現(xiàn)營(yíng)業(yè)收入4245777萬(wàn)元。計(jì)算流動(dòng)資產(chǎn)周轉(zhuǎn)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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