湖北自考网论坛 › 会计专业 › [求助]谁有财务报表分析的资料？先谢！

无边自 发表于 2007-9-20 09:42:11

[求助]谁有财务报表分析的资料？先谢！

<P>[求助]谁有财务报表分析的资料？先谢！</P>

jt4664 发表于 2007-9-22 13:47:45

<P><STRONG>2004年10月自考会计财务报表分析(一)试卷</STRONG></P>
<P align=center 0cm center; TEXT-ALIGN: 0pt; 0pt? mso-line-height-alt:>课程代码：00161<o:p></o:p></P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>一、单项选择题(本大题共20小题，每小题1分，共20分)<o:p></o:p></P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。<o:p></o:p></P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>1.将资产按流动性分类，分为( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.固定资产与流动资产 B.有形资产与无形资产</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.货币资产与非货币资产 D.流动资产与长期资产</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>2.企业财务报表中不需要对外报送的有( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.主营业务收支明细表 B.成本报表</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.股东权益增减明细表 D.利润分配表</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>3.进行主要产品单位成本分析时，在把握产品质量的前提下，材料消耗量的节约主要就是生产工艺改革的成绩和加强( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.产品控制方面的成绩 B.成本控制方面的成绩</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.质量控制方面的成绩 D.数量控制方面的成绩</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>4.某企业2001年销售收入净额为250万元，销售毛利率为20%，年末流动资产90万元，年初流动资产110万元，则该企业成本流动资产周转率为( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.2次 B.2.22次</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.2.5次 D.2.78次</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>5.关于负债比例，正确的提法有( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.负债比例反映经营杠杆作用的大小</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>B.负债比例反映财务风险的大小</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.提高负债比例有利于提高企业净利润</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>D.提高负债比例有利于降低企业资金成本</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>6.有限责任公司投资回报比率是( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.股东权益报酬率 B.营业利润率</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.资本金收益率 D.市盈率</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>7.为使债权人感到其债权是有安全保障的，营运资金与长期债务之比应( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.≥1 B.≤1</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.&gt;1 D.&lt;1</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>8.下列指标中，可以用来评价获利能力的指标有( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.现金比率 B.经营活动净现金比率</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.现金充分性比率 D.每股经营现金流量</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>9.在对制造费用进行分析时，首先进行总额分析，然后进行( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.种类分析 B.质量分析</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.项目分析 D.数量分析</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>10.共同比损益表的基数通常是( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.产品销售利润 B.利润总额</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.产品销售收入 D.净利润</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>11.实际发生坏帐，用坏帐准备金冲销债权时( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.流动比率不变 B.速动比率不变</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.现金比率下降 D.营运资金减少</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>12.某企业期末现金为160万元，期末流动负债为240万元，期末流动资产为320万元，则该企业现金比率为( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.50% B.66.67%</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.133.33% D.200%</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>13.影响可比产品成本降低率变动的因素有( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.产品结构变动和单位成本变动 B.产品结构变动和产量变动</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.单位成本变动和产量变动 D.材料成本变动和产量变动</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>14.下列说法正确的有( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.流动资产由长期资金供应</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>B.资产负债率较低，企业的财务风险较小</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.长期资产由短期资金供应</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>D.所有者总是倾向于提高资产负债率</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>15.净利润增减变动分析时，就损益表整体进行分析，比较标准是( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.前期损益表 B.同行业损益表</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.计划期损益表 D.预计损益表</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>16.在进行可比产品成本降低计划执行情况的分析时，计划成本降低额的制定依据是</P>
<P align=right 0cm TEXT-ALIGN: mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: break-all; 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt right; WORD-BREAK:>( ) </P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.计划产量 B.实际产量</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.优等品产量 D.主要产品产量</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>17.速动比率是流动比率的( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.参考指标 B.从属指标</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.辅助指标 D.补充指标</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>18.总资产利润率计算公式中所使用的利润未扣除所得税，主要是考虑( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.相关性 B.重要性</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.一致性 D.可比性</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>19.财务信息由会计加工生成，其初步加工过程是( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.会计核算 B.编制财务报表</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.财务分析 D.登记帐簿</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>20.资产的风险结构可归结为三种类型，即保守型、风险型、中庸型。一般而言，这三种类型的流动资产占总资产的比重由高到低的排列顺序为( )</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>A.保守型、风险型、中庸型 B.风险型、中庸型、保守型</P>
<P 0cm mso-char-indent-count: TEXT-INDENT: LINE-HEIGHT: 10.45pt? mso-char-indent-size: -1.35; 18pt; -14.15pt; 14.15pt; 0pt>C.保守型、中庸型、风险型 D.中庸型、保守型、风险型</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>二、多项选择题(本大题共10小题，每小题2分，共20分)<o:p></o:p></P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>在每小题列出的五个备选项中有二个至五个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>21.财务报表提供和传输的财务信息主要有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.财务状况信息 B.经营成果信息</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.企业发展趋势信息 D.现金流量信息</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.财务成果信息</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>22.在进行主要产品单位成本分析中的成本项目分析时，主要分析的项目有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.直接材料 B.修理费</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.直接人工 D.制造费用</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.折旧费</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>23.负债按偿债的紧迫性依次排列为(顺序不正确不得分)</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.长期负债 B.到期债务</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.流动负债 D.一般债务</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.信用债务</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>24.关于现金充分性比率的正确说法有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.现金充分性比率的分子为经营活动、投资活动的净现金流量之和</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>B.现金充分性比率的分子为经营活动、投资活动、筹资活动的净现金流量之和</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.现金充分性比率的分母为债务偿还额、支付股利、利息额之和</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>D.现金充分性比率的分母为债务偿还额、资本性支出额、支付股利、利息额之和</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.现金充分性比率必须保持1以上，才能保证分母中各项现金支付的需要</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>25.企业经营对获利的影响主要有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.获利水平 B.获利稳定性</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.获利持久性 D.财务安全性</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.经营战略</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>26.资产负债率反映企业的( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.长期偿债能力 B.负债经营能力</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.资产变现能力 D.营运能力</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.经营管理能力</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>27.企业的收益结构从不同角度进行项目搭配可分为( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.收益的收支结构 B.收益的经营结构</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.收益的主要项目结构 D.收益的业务结构</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.收益的资本结构</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>28.广义地讲，制造费用分析可以包括( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.预测分析 B.事前分析</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.事中分析 D.事后分析</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.决策分析</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>29.反映所有者对债权人利益保护程度的指标有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.资产负债率 B.产权比率</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.净资产报酬率 D.有形净值债务率</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.权益乘数</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>30.关于总资产利润率的正确说法有( )</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>A.总资产利润率指标集中体现了资金运动速度和资金利用效率的关系</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>B.企业的资产总额越高，利润越大，总资产利润率就越高</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>C.总资产利润率综合反映了企业经营管理水平的高低</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>D.总资产利润率等于销售利润率乘以总资产周转天数</P>
<P 0cm 0pt; LINE-HEIGHT: 18pt?>E.总资产利润率越高，资金利用效果越好</P>

jt4664 发表于 2007-9-22 13:48:09

<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">三、名词解释(本大题共5小题，每小题2分，共10分。)<o:p></o:p></P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">31.收益的业务结构</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">32.保守型资产风险结构</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">33.流动比率</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">34.每股经营现金流量</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">35.成本特性</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">四、简答题(本大题共2小题，每小题5分，共10分。)<o:p></o:p></P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">36.何谓现金流量?通过现金流量分析所揭示的信息有哪些方面的作用?</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">37.试从企业管理者角度，说明资产结构和资产管理效果分析的意义。</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">五、计算题(本大题共2小题，每小题5分，共10分。)<o:p></o:p></P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">38.某公司部分财务数据如下：</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">货币资金   150000元  固定资产   425250元   流动比率为3   速动比率为2</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">长期负债   200000元  销售收入   1500000元   应收帐款周转期为40天。</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">要求：计算以下指标(1)应收帐款；(2)流动负债；(3)流动资产；(4)总资产；(5)资产负债率。(计算结果取整数)</P>

jt4664 发表于 2007-9-22 13:48:56

<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">39.某产品直接材料费用的有关详细资料如下表所示：</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">                     直接材料计划与实际费用对比表</P>
<TABLE medium none; BORDER-TOP: medium none; MARGIN-LEFT: 19.6pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-alt: solid windowtext .5pt" cellSpacing=0 cellPadding=0 border=1>

<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 84.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" vAlign=top width=113>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>项  目</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=139>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>材料消耗数量(公斤)</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 87.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=117>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>材料单价(元)</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>直接材料费用(元)</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 84.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>本月计划</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=139>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>4.6</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 87.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=117>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>170</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>782</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 84.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=113>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>本月实际</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=139>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>4</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 87.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=117>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>200</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>800</P></TD></TR></TABLE>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">要求：用差额分析法计算材料消耗数量变动和材料价格变动对直接材料费用的影响以及两因素的结合影响。</P>

jt4664 发表于 2007-9-22 13:49:10

<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">六、分析题(本大题共4小题，40，41，42小题每小题5分，43小题15分，共30分。)<o:p></o:p></P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">40.天山公司简化的比较损益表如下：</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">                 2002年及2003年                       单位：元</P>
<TABLE medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-alt: solid windowtext .5pt" cellSpacing=0 cellPadding=0 border=1>

<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>项目</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>2003年</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>2002年</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>销售收入</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>600000</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>500000</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>销售成本</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>360000</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>320000</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>销售毛利</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>240000</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>180000</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>营业费用</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>170000</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>150000</P></TD></TR>
<TR>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>净利润</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>70000</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 115.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center" align=center>30000</P></TD></TR></TABLE>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">要求：编制天山公司共同比损益表，并作简要评价。</P>

jt4664 发表于 2007-9-22 13:50:16

<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">42.某企业2002年的利润总额为750000元，2003年的利润总额为810000元，历史最好水平(2001年)为850000元。</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">要求：将2003年的经营成果分别与2002年和历史最好水平(2001年)进行比较，并作出简要分析。</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">43.某企业按照经验数据或行业水平确定的有关数据如下：流动比率为2，速动比率为1，资产负债率为60%，现金与应收帐款的比例为1∶2，营运资金与长期负债的比率为1，按照收入与成本计算的存货周转率分别为15次和10次，毛利平均为10500万元。该企业的实际资产负债表如下：</P>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">                                                      单位：万元</P>
<TABLE medium none; BORDER-TOP: medium none; MARGIN-LEFT: 26.7pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-alt: solid windowtext .5pt" cellSpacing=0 cellPadding=0 border=1>

<TR>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">现金</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 82.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=110>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">602</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 129.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=173>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">流动负债</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 63.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=85>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">1800</P></TD></TR>
<TR>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">应收帐款</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 82.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=110>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">1098</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 129.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=173>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">长期负债</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 63.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=85>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">510</P></TD></TR>
<TR>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">存货</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 82.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=110>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">1360</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 129.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=173>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt"> <o:p></o:p></P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 63.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" vAlign=top width=85>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt"> <o:p></o:p></P></TD></TR>
<TR>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">固定资产</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 82.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" vAlign=top width=110>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">918</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 129.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=173>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">所有者权益</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 63.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" vAlign=top width=85>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">1668</P></TD></TR>
<TR>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 99.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=132>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">资产合计</P></TD>
<TD windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 82.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=110>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">3978</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 129.95pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=173>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">负债及所有者权益合计</P></TD>
<TD #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 63.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=85>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">3978</P></TD></TR></TABLE>
<P 0cm 0cm 0pt; LINE-HEIGHT: 18pt">要求：根据上述资料分析填列该企业按上述标准编制的预计资产负债表(其项目结构与实际资产负债表相同)，并与实际报表对比，说明财务状况。</P>

jatstx 发表于 2007-10-4 14:20:30

<P>能否告诉答案呀?谢谢</P>

查看完整版本: [求助]谁有财务报表分析的资料？先谢！