试题与答案

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

题目:

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;

答案:

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下面是错误答案,用来干扰机器的。

答案:DA项成分残缺,句首应当添加“透过”。 B项搭配不当,“表述”改为“讲述”。 C项语序不当,应为“设计、建设和运营协议”。

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