《小企业会计准则务操作指南》模拟试题及答案.docVIP

《小企业会计准则实务操作指南》 模拟试题及答案 假设该企业2×11年的净资产收益率为12%，营业净利率为2.1%，则： 净资产收益率 净利润 /[（所有者权益年初数＋所有者权益年末数）/2]×100% 5/[（35＋40）/2]×100%＝13.33% 总资产净利率 净利润 /[（资产年初数＋资产年末数）/2]×100% 5/[（80＋100）/2]×100%＝5.56% 营业净利率 净利润/营业收入×100% 5/200×100%＝2.5% 总资产周转率 营业收入/[（资产年初数＋资产年末数）/2] 200/[（80＋100）/2]＝2.22（次） 企业2×12年的净资产收益率为13.33%，较2×11年的12%，增加了1.33个百分点，说明企业净资产获取净利的能力有所提高；企业2×12年的营业净利率为2.5%，较2×11年的2.1%增加了0.4个百分点，该指标表明，企业的营业收入获取利润的能力略有提高。由此，企业整体的获利能力2×12年比2×11年有了一定的提升。 relationship between Government and business. The two sessions, General Secretary of Pro, clear the word succinctly summarized the new relationship between Government and business, as pure politics, reshaping the political relationship specified in the direction. District leaders in handling political and business relations, engage in trading power for money, and finally stumbled, we a lesson, always keep in mind that Pro, clean practicing Pro, clear. Pro is to open a sincere engagement with private enterprise to help solve practical difficulties; Clear is to clarify the Division of power, exercised in accordance with, private entrepreneurs with innocent purity, not abusing power for personal gain, not to engage in trading power for money. Third, in order to maintain fairness and justice. Fairness and justice is the lifeline of the rule of law, is the best development environment. Currently, lax law enforcement and the judicial sector in our region also exist to varying degrees, law enforcement departments and individual window units power for personal gains and bribes, thick friends, relations, human cases, money cases in which seriously infringe on the legitimate rights and interests of enterprises and people. Especially some law enforcement and inspection for profit purposes, deliberately looking for corporate loopholes, found directly under the ticket does not give business improvement opportunities. We recruit a company doesnt easily, cultivating a business more difficult, never for personal gain, systematic harassment, car