财务报表分析综合题.pptVIP

题型 Ⅰ.根据教材，用英语解释下列专业术语）（共6题，每题2分，共12分） Ⅱ. 不定项选择(7×2’=14’)（中文） Ⅲ. 判断题(7×1’=7’) （中文） Ⅳ. （综合题） (37’) 1.比较完工百分比法和全部完工法（12’） 2.用直接法和间接法编制现金流量表（10’） 3.比率计算（8’） 4.比较先进先出法和加权平均法（7’） Ⅴ. 某家上市公司的财务报表分析。(30分) Problem: 比较全部完工法和完工百分比法 Questions: A. Show the revenue and pretax income for each year under both the percentage-of-completion and completed contract methods.（用两种方法列示各年收入和税前利润） B. Show the balance sheet accounts of the end of these three years resulting from the contract under both methods.（用两种方法列示各年资产负债表账户余额） C. Assume that total projected costs increase by $200 and the change in estimate is made at December 31, 2008. Compute the revenue and pretax income for these years under the revised assumption. Answer: 1. a. c. There is no change in 2008 revenues and pretax income (both are $0.000) under the completed contract method because no revenue or income can be recognized prior to completion. Under the percentage-of-completion method (revised) Homework 3.a(i) indirect method Net income $1,080 Add noncash expense: Depreciation expense 600 Interest expense 600 Add/Subtract changes in working capital: Accounts receivable (150) Inventory (200) Accrued liabilities 80 Accounts payable 120 Cash from operations: $2,130 3.a(ii) direct method Cash collections $9,850 Cash payments for merchandise (6,080) Cash paid for SGA (920) Cash paid for taxes (720) Cash from Operations: $2,130 Capital expenditures (1,150) Cash for Investing Activities: (1,150) Cash paid