财务报表分析综合题

题型,.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）.不定项选择(72=14)（中文）.判断题(71=7)（中文）.（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）.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,OnDecember31,2006,XXconstructionenteredintoamajorlong-termconstructionwiththefollowingterms:,Questions:A.Showtherevenueandpretaxincomeforeachyearunderboththepercentage-of-completionandcompletedcontractmethods.（用两种方法列示各年收入和税前利润）B.Showthebalancesheetaccountsoftheendofthesethreeyearsresultingfromthecontractunderbothmethods.（用两种方法列示各年资产负债表账户余额）C.Assumethattotalprojectedcostsincreaseby$200andthechangeinestimateismadeatDecember31,2008.Computetherevenueandpretaxincomefortheseyearsundertherevisedassumption.,Answer:1.a.,b.BalanceSheetonDecember31,2000,c.Thereisnochangein2008revenuesandpretaxincome(bothare$0.000)underthecompletedcontractmethodbecausenorevenueorincomecanberecognizedpriortocompletion.Underthepercentage-of-completionmethod(revised),Homework3.a(i)indirectmethod,Netincome$1,080Addnoncashexpense:Depreciationexpense600Interestexpense600Add/Subtractchangesinworkingcapital:Accountsreceivable(150)Inventory(200)Accruedliabilities80Accountspayable120Cashfromoperations:$2,130,3.a(ii)directmethod,Cashcollections$9,850Cashpaymentsformerchandise(6,080)CashpaidforSGthedifferenceinCOGSequalsthedifferenceinendinginventory.Thatdifferencecanbecomputedasfollows:Totalpurchasesinunits=(3x100,000)+(3x125,000)+(3x150,000)+(3x200,000)=1,725,000Totalpurchasesamounts=32100000Totalsalesinunits=(6x100,000)+(6x150,000)=1,500,000.ThereforeunitsinEI=1,725,000-1,50