某公司2010年营业收入6000万元,销售净利率为15%,年末有息负债利息率为12%

题型:问答题

问题:

某公司2010年营业收入6000万元,销售净利率为15%,年末有息负债利息率为12%,全年固定经营成本总额为720万元,该公司适用的所得税税率为25%,目前该公司部分生产能力闲置,2010年12月31日简化的资产负债表如下:

                 单位:万元
资产 年末 负债和股东权益 年末
经营现金 120 应付账款 120
应收账款 180 应付票据 60
存货 360 长期借款 300
固定资产 540 股本 480
留存收益 240
合计 1200 合计 1200
该公司的经营流动资产和经营流动负债与营业收入同比例增长,预计2011年的营业收入增长率为25%,销售净利率为12%,销售毛利率为16%,股利支付率为95%。
要求:

编制该公司2011年12月31日的预计资产负债表;

考点:注册会计师财务成本管理注册会计师财务成本管理
题型:问答题

I am 15. Now I’m studying English in London. My dream is to invent a language machine that can help me understand as many languages as possible.
Marie, France
May 15, 2011
I am 13. I dream of going to a top university after I graduate. I want to be a reporter in the future.]
Michiko, Japan
June 11, 2011
I am a 12-year-old girl. I like traveling very much. How I wish to visit Egypt some day!
Masha, Russia
April 15, 2011
I am a 16-year-old in Shanghai. The Jinghu High-speed Railway has been built. I’ll be able to reach Beijing by train in about 5 hour. My dream is to go to Beijing for a visit after I graduate next year.
Wang Min, China
May 20, 2011
I am 14 year old. I dream of inventing a machine that can send things or people from one place to another in a machine.
Andrew the USA
June 5, 2011
小题1: What is Michiko’s dream?
A.Visiting Egypt.
B.Going to a top university.
C.Inviting a language machine.
D.Going from one place to another in a minute.
小题2:How will Wang Min be when she graduates?
A.FourteenB.FifteenC.SixteenD.Seventeen.
小题3:Which sentence is RIGHT according to the passage?
A.Marie is now studying English in England.
B.Masha wants to be a reporter when she groups up.
C.The Jinghu High-speed Railway hasn’t been built yet.
D.People in Shanghai can reach Beijing by train in about two hours.
小题4:From the passage we know that______want to invent something.
A.Marie and Wang MinB.Marie and Andrew.
C.Wang Min and MichikoD.Masha and Andrew.
小题5:The best title (题目) from this passage would be______
A.I have a dreamB.Five friends.
C.We like EnglishD.Our inventions.
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