财务报表练习题：营业利润与利润总额计算.pdfVIP

Chapter10Financial

Statements

1.Singlechoice

question

1.Themainbusinessincomeofacertainenterprisethismonthis1,000,000yuan,otherbusinessincomeis80,000yuan,

non-operatingincomeis90,000yuan,themainbusinesscostis760,000yuan,otherbusinesscostsare50,000yuan,business

taxesandsurchargesare30,000yuan,non-operatingexpensesare75,000yuan,andmanagementexpensesare40,000yuan.

Yuan,saexpensesare30,000yuan,financialexpensesare15,000yuan,andincometaxexpensesare75,000yuan.The

companysoperatingprofitthismonthis()yuan.

A、170000

B、155000

C、25000D、

80000

2.Whichofthefollowingitemshasnoimpactonthetotalprofitofthe

company().

A.Investment

incomeB.

Non-operating

expensesC.Asset

impairmentlosses

D.Incometax

expenses

3.Inordertospecificallyreflecttheformationofprofits,thestructureofourcurrentincomestatementgenerallyadopts

。

the()reportingstructure

A.Si

ngle-step

typeB.

Multi-step

typeC.

Accounttype

D.Report

type

4.Theaccountingstatementsthatreflecttheoperatingresultsoftheunitduringa

certainaccountingperiodare().

A.BalancesheetB.Inco

mestatementC.Cashflow

statementD.Statementof

changesinownersequity

5、资产负债表中，“应收账款”项目应根据（）填列。

A、“应收账款”总分类账户期末余额

B、“应收账款”各明细分类账户期末借方余额合计

C、“应收账款”、“预收账款”两个科目所属的有关明细科目的期末借方余额计算后减去应收账款

对应的坏账准备余额填列

D、“应收账款”、“预收账款”两个科目所属的有关明细科目的期末贷方余额计算后减去应收账款

对应的坏账准备余额填列

6、某公司“原材料”账户期末余额为150万元，“库存商品”账户期末余额为220万元，“材料

采购”账户期末余额为25万元，“存货跌价准备”账户期末余额为12万元，编制资产负债表时，

“存货”项目应填列（）万元。

A、383

B、395

C、407

D、360

7、关于资产负债表的格式，下列不正确的是（）。

A、资产负债表主要有账户式和报告式

B、我国的资产负债