ABC公司是一零售业上市公司,请你协助完成2003年的盈利预测工作,上年度的财务报表

题型:问答题

问题:

ABC公司是一零售业上市公司,请你协助完成2003年的盈利预测工作,上年度的财务报表如下: 利润表 2002年 单位:万元

资产负债表

2002年12月31日 单位:万元

其他财务信息如下:

(1) 下一年度的销售收入预计为1512万元;

(2) 预计毛利率上升5个百分点;

(3) 预计经营和管理费的变动部分与销售收入的百分比不变;

(4) 预计经营和管理费的固定部分增加20万元;

(5) 购置固定资产支出220万元,并因此使公司年折旧额达到30万元;

(6) 应收账款周转率(按年末余额计算)预计不变,上年应收账款均可在下年收回;

(7) 年末应付账款余额与当年进货金额的比率不变;

(8) 期末存货金额不变;

(9) 现金短缺时,用短期借款补充,借款的利息率(按期末借款金额计算)不变,借款必须是5万元的倍数;假设新增借款需年初借人,所有借款全年计息,本金年末不归还;年末现金余额不少于10万;

(10) 预计所得税为30万元;

(11) 假设年度内现金流动是均衡的,无季节性变化。

要求:

(1) 确定下年度现金流人、现金流出和新增借款数额;

(2) 预测下年度税后利润;

(3) 预测下年度每股盈利。

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

阅读理解。

                                                    Teddy bears

     Children everywhere love toy bears, and people have been making them for

hundreds of years. They also like stories about young bears. Three of the most

famous storybook bears are Rupert Bear, Pooh Bear, and Paddington Bear , and

most children in Britain and America also know the story Goldilocks and the Three

Bears. At the moment so many children-and adults too-like toy bears that there are

shops that sell only toy bears of all kinds.

     Many people call toy bears although this name has been used only since the

beginning of the 20th century. The word "teddy"comes from Theodore and a man

called Theodore Roosevelt was the president of the United States from 1901 to 1909.Because people liked him very much, they called him Teddy, and because he had a

toy bear they called their own bears Teddy, too.

1. The story is about         .       

A. President Theodore "Teddy" Roosevelt

B. famous people who like bears

C. the people who made the first toy bears

D. toy and story-book bears

2. The first toy bears were made         .

A. one hundred years ago

B. a long time ago

C. at the beginning of the 20th century

D. when Roosevelt was president

3. Rupert Bear is the name of a        .

A. bear in a story          

B. toy bear

C. president of the US    

D. shop that sells bears

4. Teddy Roosevelt was a          .   

A. bear in a story

B. children's toy

C. president of the US

D. person who made toy bears

5. Toy bears are often called Teddy bears because          .

A. Teddy is another name for bear

B. President Roosevelt had a toy bear

C. a man called Teddy had a shop that sold bears

D. it is the name of a famous bear in a story

阅读短文,根据短文内容填词,每空一词.

     Many people have toy bears and there are many  6 about toy bears. We   7 call

toy bears "Teddy". This is   8   at the beginning of the 20th   9   a president of the

United States had a toy bear. People     10 the president very much and called him

Teddy.

6.        7.          8.          9.         10.        

题型:问答题

进路解锁一般分为哪几种情况?

题型:问答题

第三段说“它必定来自整个天空,而不可能源自某个孤立的物体”的理由是:

A.是无法消除的背景辐射。

B.它在7.35厘米处的微波噪音与3.5K的黑体辐射相当。

C.背景辐射的各向同性程度极高。

D.辐射温度为2.7K。

题型:问答题

关于人类代谢过程的叙述,正确的是()①一切营养物质都要经过消化,才能被吸收②营养物质必须经过内环境,才能被身体各细胞获得③蛋白质不能都由糖和脂肪转换而来④营养物质都直接吸收进入血液循环系统⑤细胞内合成代谢永远大于分解代谢⑥代谢终产物只有经过排尿排出

A.①②⑥

B.②③

C.③④

D.④⑤⑥

题型:问答题

空中交通管制员发出的航空器起飞许可的有效时间为:().

A.45秒

B.1分钟

C.2分钟

D.3分钟

更多题库