2016电大财务报表分析考试终极小抄(精)-电大-成人自考-大学本科专科

财务报表分析财务报表分析判断题1企业的基本活动主要是供应，生产销售活动。（）2财务报表分析的方法最主要的是因素分解法。（）3比较分析有三个标准历史标准，同业标准，预算标准。（）星魂4经营活动业绩评价使用的利润表和现金流量表都以权责发生制为基础反映。（）5坏账是否发生以及坏账准备提取的数额属于会计政策（）6企业特有较多的货币资金，最有利于投资人。（）7分析企业的流动比率，可以判断企业的营运能力。（）8企业特有较多的货币资金，最有利于投资人。（）9分析企业的流动比率，可以判断企业的营运能力。（）10营运资金是一个绝对指标不利于不同企业之间的比较。11当流动资产小于流动负债时，说明部分长期资产是以流动负债作为资金来源的。（）12法定盈余公积按税后利润10计提到注册资本50后，不再计提。（）13应收账款周转率用赊销额取代销售收入，反映资产有效性。（）14以收入为基础的存货周转率主要用于流动性分析。（）电15营业周期越短，资产流动性越强，资产周相对越快。（）16应收账款周转天数和存货周转天数之和可以简化计算营业周期。（）17在资本总额，息税前利润相同情况下，负债比例越大，财务杠杆系越大。（）18企业负债比例越高，财务杠杆系数越大，财务风险越大。19在相同资本结构下，息税前利润越大，财务杠杆系数越大。（）QINCAINET|/1I39K420当负责利息率大于资产收益率时，财务杠杆将产生正效应。（）21如果企业因认股证持有者行使认股权利，增发的股票超过现有流通在外普通股的3时，则该企业属于复杂资本结构。（）22当稀释性证券的总稀释效果不超过3，则企业只需要披露基本每股收益指标。（）23特殊的经济增加值是公司经济利润最正确和最准确地度量指标。（）电24从股东角度分析，资产负债率高，节约所得税带来的收益就大。（）25现金流量表中的现金包括库存县金，可以随时支付的银行存款和其他货币资金。（）26现金等价物包含到期三个月以内的有价证券。（）27债务保障率是经营活动产生的现金净流量与流动负的比值。（）28营运资本是资产总额减去负债总额后的剩余部分。（）29银行本票存款是属于具有特殊用途的现金，在确定流动资产时应将其扣除。（）30长期债券投资是企业的长期投资项目，应全额反映在长期债券投资项目中。（）31酸性测试比率也可以被称为现金比率。（）32采用大量现金销售的商店，速动比率大大低于1是很正常的。（）33现金比率可以反映企业随时还债的能力。（）34通常情况下，速动比率保持在1较好。（）35存货发出计价采用后进先出法时，在通货膨胀情况下会导致高估本期利润。（）36在进行同业比较分析时，最常用的是选择同业先进水平平均水平作为比较的标准。（）37如果流动负债为60万元，流动比率为25,速动比率为14，则年末存货价值为84万元。（）38如果某公司资产总额800万元，流动负债40万元，长期负债260万元，则可以计算出资产负债率为375。（）39如果已知负债与所有者权益的比率为40，则资产负债率为60。（）40利息偿付倍数中的利息就是指财务费用中的利息费用。（）41一般情况下，经营租赁中的利息费用约占到整个租赁费用的1/2。（）42当发现企业的固定资产的平均寿命延长时，通常表示该公司的固定资产偿债质量上升。（）43固定资产折旧是一种付现成本，在计算现金流量时不应加以扣除。（）44一般来说，不应将经营租赁和融资租赁作为自有资产看待。（）45企业放宽信用政策，就会使应收账款增加，从而增大了发生坏账损失的可能。（）46以成本为基础的存货周转率可以说明存货的盈利能力。（）47一般情况下，长期资产是偿还长期债务的资产保障。（）48在分析资产周转率时，只需选用年末资产余额作基数即可。（）49一般来说服务业的资产周转率比制造业的资产周转率慢。（）50企业要想获取收益，必须拥有固定资产，因此运用固定资产可以为企业创造直接的收入。（）财务报表分析多选题多项选择题1、财务报表分析具有广泛的用途，一般包括（寻找投资对象和兼并对象、预测企业未来的财务状况、预测企业未来的经营成果、评价公司管理业绩和企业决策、判断投资、筹资和经营活动的成效）。VE43、企业当年实现销售收入3800万元，净利润480万元，资产周转率为2，则资产净利率为（25）。7|7N7B0I0Y9J/F44、投资报酬分析的最主要分析主体是（企业所有者）。45、夏华公司下一年度的净资产收益率目标为16，资产负债率调整为45，则其资产净利率应达到（88）。46、以下（每股收益）指标是评价上市公司获利能力的基本和核心指标。QINCAINETE8K9Z/_3YB,ZR74、一般来说，偿还流动负债的现金来源于（流动资产）75、下列经济业务中会使企业的速动比率提高的是（销售产成品）75、将资产分类为流动资产和非流动资产两大类的分类标志是资产的价值转移形式及其（变现速度）76、当企业因股权证持有者行使认股权利，而增发的股票不超过现有流通在外的普通股的（20），则该企业仍属于简单资本结构。77、编制现金流量表的目的是（提供企业在一定时间内的现金和现金等价物流入和流出的信息）78、我国的企业会计准则现金流量表规定，“支付的利息”项目归属于（经营活动或筹资活动）79、用现金偿还债务，对现金的影响是（减少）80、某公司2001年净现金流量96546万元，本年存货减少18063万元，经营性应收项目增加2568万元，财务费用2004万元，则本年经营活动现金净流量（114045）万元。81、某企业2004年末流动资产为200万元，其中存货120万元，应收账款净额20万元，流动负债100万元，计算的速动比率为（B、08）82、速动比率在理论上应当维持（B、11）的比率才是最佳状态。83、由于存在（B、年末销售大幅度变动）情况，流动比率往往不能正确反映偿债能力。请您删除一下内容，O_O谢谢2016年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄ACETYLCHOLINEISANEUROTRANSMITTERRELEASEDFROMNERVEENDINGSTERMINALSINBOTHTHEPERIPHERALANDTHECENTRALNERVOUSSYSTEMSITISSYNTHESIZEDWITHINTHENERVETERMINALFROMCHOLINE,TAKENUPFROMTHETISSUEFLUIDINTOTHENERVEENDINGBYASPECIALIZEDTRANSPORTMECHANISMTHEENZYMENECESSARYFORTHISSYNTHESISISFORMEDINTHENERVECELLBODYANDPASSESDOWNTHEAXONTOITSEND,CARRIEDINTHEAXOPLASMICFLOW,THESLOWMOVEMENTOFINTRACELLULARSUBSTANCECYTOPLASMACETYLCHOLINEISSTOREDINTHENERVETERMINAL,SEQUESTEREDINSMALLVESICLESAWAITINGRELEASEWHENANERVEACTIONPOTENTIALREACHESANDINVADESTHENERVETERMINAL,ASHOWEROFACETYLCHOLINEVESICLESISRELEASEDINTOTHEJUNCTIONSYNAPSEBETWEENTHENERVETERMINALANDTHEEFFECTORCELLWHICHTHENERVEACTIVATESTHISMAYBEANOTHERNERVECELLORAMUSCLEORGLANDCELLTHUSELECTRICALSIGNALSARECONVERTEDTOCHEMICALSIGNALS,ALLOWINGMESSAGESTOBEPASSEDBETWEENNERVECELLSORBETWEENNERVECELLSANDNONNERVECELLSTHISPROCESSISTERMEDCHEMICALNEUROTRANSMISSIONANDWASFIRSTDEMONSTRATED,FORNERVESTOTHEHEART,BYTHEGERMANPHARMACOLOGISTLOEWIIN1921CHEMICALTRANSMISSIONINVOLVINGACETYLCHOLINEISKNOWNASCHOLINERGICACETYLCHOLINEACTSASATRANSMITTERBETWEENMOTORNERVESANDTHEFIBRESOFSKELETALMUSCLEATALLNEUROMUSCULARJUNCTIONSATTHISTYPEOFSYNAPSE,THENERVETERMINALISCLOSELYAPPOSEDTOTHECELLMEMBRANEOFAMUSCLEFIBREATTHESOCALLEDMOTORENDPLATEONRELEASE,ACETYLCHOLINEACTSALMOSTINSTANTLY,TOCAUSEASEQUENCEOFCHEMICALANDPHYSICALEVENTSSTARTINGWITHDEPOLARIZATIONOFTHEMOTORENDPLATEWHICHCAUSECONTRACTIONOFTHEMUSCLEFIBRETHISISEXACTLYWHATISREQUIREDFORVOLUNTARYMUSCLESINWHICHARAPIDRESPONSETOACOMMANDISREQUIREDTHEACTIONOFACETYLCHOLINEISTERMINATEDRAPIDLY,INAROUND10MILLISECONDSANENZYMECHOLINESTERASEBREAKSTHETRANSMITTERDOWNINTOCHOLINEANDANACETATEIONTHECHOLINEISTHENAVAILABLEFORREUPTAKEINTOTHENERVETERMINALTHESESAMEPRINCIPLESAPPLYTOCHOLINERGICTRANSMISSIONATSITESOTHERTHANNEUROMUSCULARJUNCTIONS,ALTHOUGHTHESTRUCTUREOFTHESYNAPSESDIFFERSINTHEAUTONOMICNERVOUSSYSTEMTHESEINCLUDENERVETONERVESYNAPSESATTHERELAYSTATIONSGANGLIAINBOTHTHESYMPATHETICANDTHEPARASYMPATHETICDIVISIONS,ANDTHEENDINGSOFPARASYMPATHETICNERVEFIBRESONNONVOLUNTARYSMOOTHMUSCLE,THEHEART,ANDGLANDULARCELLSINRESPONSETOACTIVATIONOFTHISNERVESUPPLY,SMOOTHMUSCLECONTRACTSNOTABLYINTHEGUT,THEFREQUENCYOFHEARTBEATISSLOWED,ANDGLANDSSECRETEACETYLCHOLINEISALSOANIMPORTANTTRANSMITTERATMANYSITESINTHEBRAINATNERVETONERVESYNAPSESTOUNDERSTANDHOWACETYLCHOLINEBRINGSABOUTAVARIETYOFEFFECTSINDIFFERENTCELLSITISNECESSARYTOUNDERSTANDMEMBRANERECEPTORSINPOSTSYNAPTICMEMBRANESTHOSEOFTHECELLSONWHICHTHENERVEFIBRESTERMINATETHEREAREMANYDIFFERENTSORTSOFRECEPTORSANDSOMEARERECEPTORSFORACETYLCHOLINETHESEAREPROTEINMOLECULESTHATREACTSPECIFICALLYWITHACETYLCHOLINEINAREVERSIBLEFASHIONITISTHECOMPLEXOFRECEPTORCOMBINEDWITHACETYLCHOLINEWHICHBRINGSABOUTABIOPHYSICALREACTION,RESULTINGINTHERESPONSEFROMTHERECEPTIVECELLTWOMAJORTYPESOFACETYLCHOLINERECEPTORSEXISTINTHEMEMBRANESOFCELLSTHETYPEINSKELETALMUSCLEISKNOWNASNICOTINICINGLANDS,SMOOTHMUSCLE,ANDTHEHEARTTHEYAREMUSCARINICANDTHEREARESOMEOFEACHTYPEINTHEBRAINTHESETERMSAREUSEDBECAUSENICOTINEMIMICSTHEACTIONOFACETYLCHOLINEATNICOTINICRECEPTORS,WHEREASMUSCARINE,ANALKALOIDFROMTHEMUSHROOMAMANITAMUSCARIA,MIMICSTHEACTIONOFACETYLCHOLINEATTHEMUSCARINICRECEPTORSACETYLCHOLINEISTHENEUROTRANSMITTERPRODUCEDBYNEURONSREFERREDTOASCHOLINERGICNEURONSINTHEPERIPHERALNERVOUSSYSTEMACETYLCHOLINEPLAYSAROLEINSKELETALMUSCLEMOVEMENT,ASWELLASINTHEREGULATIONOFSMOOTHMUSCLEANDCARDIACMUSCLEINTHECENTRALNERVOUSSYSTEMACETYLCHOLINEISBELIEVEDTOBEINVOLVEDINLEARNING,MEMORY,ANDMOODACETYLCHOLINEISSYNTHESIZEDFROMCHOLINEANDACETYLCOENZYMEATHROUGHTHEACTIONOFTHEENZYMECHOLINEACETYLTRANSFERASEANDBECOMESPACKAGEDINTOMEMBRANEBOUNDVESICLESAFTERTHEARRIVALOFANERVESIGNALATTHETERMINATIONOFANAXON,THEVESICLESFUSEWITHTHECELLMEMBRANE,CAUSINGTHERELEASEOFACETYLCHOLINEINTOTHESYNAPTICCLEFTFORTHENERVESIGNALTOCONTINUE,ACETYLCHOLINEMUSTDIFFUSETOANOTHERNEARBYNEURONORMUSCLECELL,WHEREITWILLBINDANDACTIVATEARECEPTORPROTEINTHEREARETWOMAINTYPESOFCHOLINERGICRECEPTORS,NICOTINICANDMUSCARINICNICOTINICRECEPTORSARELOCATEDATSYNAPSESBETWEENTWONEURONSANDATSYNAPSESBETWEENNEURONSANDSKELETALMUSCLECELLSUPONACTIVATIONANICOTINICRECEPTORACTSASACHANNELFORTHEMOVEMENTOFIONSINTOANDOUTOFTHENEURON,DIRECTLYRESULTINGINDEPOLARIZATIONOFTHENEURONMUSCARINICRECEPTORS,LOCATEDATTHESYNAPSESOFNERVESWITHSMOOTHORCARDIACMUSCLE,TRIGGERACHAINOFCHEMICALEVENTSREFERREDTOASSIGNALTRANSDUCTIONFORACHOLINERGICNEURONTORECEIVEANOTHERIMPULSE,ACETYLCHOLINEMUSTBERELEASEDFROMTHERECEPTORTOWHICHITHASBOUNDTHISWILLONLYHAPPENIFTHECONCENTRATIONOFACETYLCHOLINEINTHESYNAPTICCLEFTISVERYLOWLOWSYNAPTICCONCENTRATIONSOFACETYLCHOLINECANBEMAINTAINEDVIAAHYDROLYSISREACTIONCATALYZEDBYTHEENZYMEACETYLCHOLINESTERASETHISENZYMEHYDROLYZESACETYLCHOLINEINTOACETICACIDANDCHOLINEIFACETYLCHOLINESTERASEACTIVITYISINHIBITED,THESYNAPTICCONCENTRATIONOFACETYLCHOLINEWILLREMAINHIGHERTHANNORMALIFTHISINHIBITIONISIRREVERSIBLE,ASINTHECASEOFEXPOSURETOMANYNERVEGASESANDSOMEPESTICIDES,SWEATING,BRONCHIALCONSTRICTION,CONVULSIONS,PARALYSIS,ANDPOSSIBLYDEATHCANOCCURALTHOUGHIRREVERSIBLEINHIBITIONISDANGEROUS,BENEFICIALEFFECTSMAYBEDERIVEDFROMTRANSIENTREVERSIBLEINHIBITIONDRUGSTHATINHIBITACETYLCHOLINESTERASEINAREVERSIBLEMANNERHAVEBEENSHOWNTOIMPROVEMEMORYINSOMEPEOPLEWITHALZHEIMERSDISEASEABSTRACTEXPRESSIONISM,MOVEMENTOFABSTRACTPAINTINGTHATEMERGEDINNEWYORKCITYDURINGTHEMID1940SANDATTAINEDSINGULARPROMINENCEINAMERICANARTINTHEFOLLOWINGDECADEALSOCALLEDACTIONPAINTINGANDTHENEWYORKSCHOOLITWASTHEFIRSTIMPORTANTSCHOOLINAMERICANPAINTINGTODECLAREITSINDEPENDENCEFROMEUROPEANSTYLESANDTOINFLUENCETHEDEVELOPMENTOFARTABROADARSHILEGORKYFIRSTGAVEIMPETUSTOTHEMOVEMENTHISPAINTINGS,DERIVEDATFIRSTFROMTHEARTOFPICASSO,MIR,ANDSURREALISM,BECAMEMOREPERSONALLYEXPRESSIVEJACKSONPOLLOCKSTURBULENTYETELEGANTABSTRACTPAINTINGS,WHICHWERECREATEDBYSPATTERINGPAINTONHUGECANVASESPLACEDONTHEFLOOR,BROUGHTABSTRACTEXPRESSIONISMBEFOREAHOSTILEPUBLICWILLEMDEKOONINGSFIRSTONEMANSHOWIN1948ESTABLISHEDHIMASAHIGHLYINFLUENTIALARTISTHISINTENSELYCOMPLICATEDABSTRACTPAINTINGSOFTHE1940SWEREFOLLOWEDBYIMAGESOFWOMAN,GROTESQUEVERSIONSOFBUXOMWOMANHOOD,WHICHWEREVIRTUALLYUNPARALLELEDINTHESUSTAINEDSAVAGERYOFTHEIREXECUTIONPAINTERSSUCHASPHILIPGUSTONANDFRANZKLINETURNEDTOTHEABSTRACTLATEINTHE1940SANDSOONDEVELOPEDSTRIKINGLYORIGINALSTYLESTHEFORMER,LYRICALANDEVOCATIVE,THELATTER,FORCEFULANDBOLDLYDRAMATICOTHERIMPORTANTARTISTSINVOLVEDWITHTHEMOVEMENTINCLUDEDHANSHOFMANN,ROBERTMOTHERWELL,ANDMARKROTHKOAMONGOTHERMAJORABSTRACTEXPRESSIONISTSWERESUCHPAINTERSASCLYFFORDSTILL,THEODOROSSTAMOS,ADOLPHGOTTLIEB,HELENFRANKENTHALER,LEEKRASNER,ANDESTEBANVICENTEABSTRACTEXPRESSIONISMPRESENTEDABROADRANGEOFSTYLISTICDIVERSITYWITHINITSLARGELY,THOUGHNOTEXCLUSIVELY,NONREPRESENTATIONALFRAMEWORKFOREXAMPLE,THEEXPRESSIVEVIOLENCEANDACTIVITYINPAINTINGSBYDEKOONINGORPOLLOCKMARKEDTHEOPPOSITEENDOFTHEPOLEFROMTHESIMPLE,QUIESCENTIMAGESOFMARKROTHKOBASICTOMOSTABSTRACTEXPRESSIONISTPAINTINGWERETHEATTENTIONPAIDTOSURFACEQUALITIES,IE,QUALITIESOFBRUSHSTROKEANDTEXTURETHEUSEOFHUGECANVASESTHEADOPTIONOFANAPPROACHTOSPACEINWHICHALLPARTSOFTHECANVASPLAYEDANEQUALLYVITALROLEINTHETOTALWORKTHEHARNESSINGOFACCIDENTSTHATOCCURREDDURINGTHEPROCESSOFPAINTINGTHEGLORIFICATIONOFTHEACTOFPAINTINGITSELFASAMEANSOFVISUALCOMMUNICATIONANDTHEATTEMPTTOTRANSFERPUREEMOTIONDIRECTLYONTOTHECANVASTHEMOVEMENTHADANINESTIMABLEINFLUENCEONTHEMANYVARIETIESOFWORKTHATFOLLOWEDIT,ESPECIALLYINTHEWAYITSPROPONENTSUSEDCOLORANDMATERIALSITSESSENTIALENERGYTRANSMITTEDANENDURINGEXCITEMENTTOTHEAMERICANARTSCENESCIENCEANDTECHNOLOGYISQUITEABROADCATEGORY,ANDITCOVERSEVERYTHINGFROMSTUDYINGTHESTARSANDTHEPLANETSTOSTUDYINGMOLECULESANDVIRUSESBEGINNINGWITHTHEGREEKSANDHIPPARCHUS,CONTINUINGTHROUGHPTOLEMY,COPERNICUSANDGALILEO,ANDTODAYWITHOURWORKONTHEINTERNATIONALSPACESTATION,MANCONTINUESTOLEARNMOREANDMOREABOUTTHEHEAVENSFROMHERE,WELOOKINWARDTOBIOCHEMISTRYANDBIOLOGYTOTRULYUNDERSTANDBIOCHEMISTRY,SCIENTISTSSTUDYANDSEETHEUNSEENBYSTUDYINGTHECHEMISTRYOFBIOLOGICALPROCESSESTHISSCIENCE,ALONGWITHBIOPHYSICS,AIMSTOBRINGABETTERUNDERSTANDINGOFHOWBODIESWORKFROMHOWWETURNFOODINTOENERGYTOHOWNERVEIMPULSESTRANSMITANALYTICGEOMETRY,BRANCHOFGEOMETRYINWHICHPOINTSAREREPRESENTEDWITHRESPECTTOACOORDINATESYSTEM,SUCHASCARTESIANCOORDINATES,ANDINWHICHTHEAPPROACHTOGEOMETRICPROBLEMSISPRIMARILYALGEBRAICITSMOSTCOMMONAPPLICATIONISINTHEREPRESENTATIONOFEQUATIONSINVOLVINGTWOORTHREEVARIABLESASCURVESINTWOORTHREEDIMENSIONSORSURFACESINTHREEDIMENSIONSFOREXAMPLE,THELINEAREQUATIONAXBYC0REPRESENTSASTRAIGHTLINEINTHEXYPLANE,ANDTHELINEAREQUATIONAXBYCZD0REPRESENTSAPLANEINSPACE,WHEREA,B,C,ANDDARECONSTANTNUMBERSCOEFFICIENTSINTHISWAYAGEOMETRICPROBLEMCANBETRANSLATEDINTOANALGEBRAICPROBLEMANDTHEMETHODSOFALGEBRABROUGHTTOBEARONITSSOLUTIONCONVERSELY,THESOLUTIONOFAPROBLEMINALGEBRA,SUCHASFINDINGTHEROOTSOFANEQUATIONORSYSTEMOFEQUATIONS,CANBEESTIMATEDORSOMETIMESGIVENEXACTLYBYGEOMETRICMEANS,EG,PLOTTINGCURVESANDSURFACESANDDETERMININGPOINTSOFINTERSECTIONINPLANEANALYTICGEOMETRYALINEISFREQUENTLYDESCRIBEDINTERMSOFITSSLOPE,WHICHEXPRESSESITSINCLINATIONTOTHECOORDINATEAXESTECHNICALLY,THESLOPEMOFASTRAIGHTLINEISTHETRIGONOMETRICTANGENTOFTHEANGLEITMAKESWITHTHEXAXISIFTHELINEISPARALLELTOTHEXAXIS,ITSSLOPEISZEROTWOORMORELINESWITHEQUALSLOPESAREPARALLELTOONEANOTHERINGENERAL,THESLOPEOFTHELINETHROUGHTHEPOINTSX1,Y1ANDX2,Y2ISGIVENBYMY2Y1/X2X1THECONICSECTIONSARETREATEDINANALYTICGEOMETRYASTHECURVESCORRESPONDINGTOTHEGENERALQUADRATICEQUATIONAX2BXYCY2DXEYF0,WHEREA,B,FARECONSTANTSANDA,B,ANDCARENOTALLZEROINSOLIDANALYTICGEOMETRYTHEORIENTATIONOFASTRAIGHTLINEISGIVENNOTBYONESLOPEBUTBYITSDIRECTIONCOSINES,AND,THECOSINESOFTHEANGLESTHELINEMAKESWITHTHEX,Y,ANDZAXES,RESPECTIVELYTHESESATISFYTHERELATIONSHIP2221INTHESAMEWAYTHATTHECONICSECTIONSARESTUDIEDINTWODIMENSIONS,THE17QUADRICSURFACES,EG,THEELLIPSOID,PARABOLOID,ANDELLIPTICPARABOLOID,ARESTUDIEDINSOLIDANALYTICGEOMETRYINTERMSOFTHEGENERALEQUATIONAX2BY2CZ2DXYEXZFYZPXQYRZS0THEMETHODSOFANALYTICGEOMETRYHAVEBEENGENERALIZEDTOFOURORMOREDIMENSIONSANDHAVEBEENCOMBINEDWITHOTHERBRANCHESOFGEOMETRYANALYTICGEOMETRYWASINTRODUCEDBYRENDESCARTESIN1637ANDWASOFFUNDAMENTALIMPORTANCEINTHEDEVELOPMENTOFTHECALCULUSBYSIRISAACNEWTONANDGWLEIBNIZINTHELATE17THCENTMORERECENTLYITHASSERVEDASTHEBASISFORTHEMODERNDEVELOPMENTANDEXPLOITATIONOFALGEBRAICGEOMETRYCIRCLE,CLOSEDPLANECURVECONSISTINGOFALLPOINTSATAGIVENDISTANCEFROMSOMEFIXEDPOINT,CALLEDTHECENTERACIRCLEISACONICSECTIONCUTBYAPLANEPERPENDICULARTOTHEAXISOFTHECONETHETERMCIRCLEISAL