问题 问答题

甲股份公司2001年有关资料如下。

项 目年初数年末数本年数或平均数
存货45006400
流动负债37505000
总资产937510625
流动比率1.5
速动比率0.8
权益乘数1.5
流动资产周转次数4
净利润1800

要求:
(1) 计算流动资产的年初余额、年末余额和平均余额(假定流动资产由速动资产与存货组成)。
(2) 计算本年度产品销售收入净额和总资产周转率。
(3) 计算销售净利率和权益净利率。
(4) 假定该公司2002年的投资计算需要资金1312.50万元,公司目标的资金结构是维持权益乘数为1.5的资金结构,公司2001年需按规定提取10%的盈余公积金和5%的公益金。请按剩余股利政策确定该公司2001年向投资者分红的金额。

答案

参考答案:

解析:(1) 计算流动资产余额 ①年初余额=年初流动负债×年初速动比率+年初存货 =(3 750×0.8+4 500)万元=7 500万元 ②年末余额=年末流动负债×年末流动比率=5 000万元×1.5=7500万元 ③平均余额=7 500万元 (2) 计算产品的销售收入净额及总资产周转率 ①产品销售收入净额=流动资产周转次数×平均流动资产=4×7500万元=30 000万元 ②总资产周转率=销售收入净额/资产平均占用额 =30 000/[(9 375+10 625)/2]=3 (3) 计算销售净利率及权益净利率 ①销售净利率=(净利润)/(销售收入净额)=1 800/30 000×100%=6% ②权益净利率=销售净利率×总资产周转率×权益乘数=6%×3×1.5=27% (4) 确定利润分配方案 ①提取公积金=1 800万元×10%=180万元 ②提取公益金=1 800万元×5%=90万元 ③公司投资所需自有资金=1 312.50万元×1/1.5=875万元 ④向投资者分红金额=1 800万元-(180+90)-875万元=655万元

阅读理解

Aniston was born in Sherman Oaks, California, and grew up in New York City. She lived in Greece for one year as a child with her family, and they later relocated to New York City. She went to the New York Rudolf Steiner School and graduated from Manhattan's Fiorello H. LaGuardia High School of Music & Art and Performing Arts. In 1989, she moved back to Los Angeles, California.

Aniston moved to Hollywood and played her first television role in the short—lived series Molloy in 1990, She also co-starred in Ferris Bueller, a television show adapted from the 1986 hit movie FerrisBueller's Day Off. The series, however, didn’t succeed. Aniston then appeared in two more failed television comedy shows, The Edge and Muddling Through, and guest-starred on Quantum Leap, Herman's Head, and Burke's Law. Aniston wanted to give up acting because of the failed shows.

But the sitcom Friends changed her mind. She played in it from 1994 until the show ended in 2004. The program was hugely successful and Aniston became famous for her roal Rachel in it. Her hairstyle in the program, which became known as the "Rachel", was widely copied at he time .

Besides being a TV actress, Aniston has enjoyed a great film career. Her biggest box office success to date was 2003’s Bruce Almighty. The film made $243M at the Unite State box office and almost twice that worldwide .Aniston’s 2004 film ,A long Came Polly also did well at the box office.

小题1:What does the underlined word “relocated” in the first paragraph mean?

A.Lived

B.Moved

C.Planned

D.Traveled小题2:All of the following are TV shows EXCEPT            

A. Burke's Law

B.The Edge

C. Herman's Head

D. FerrisBueller's Day Off.小题3:From the second paragraph ,we learn that            

A.Aniston guest—starred in the unsuccessful TV series Molloy

B.no one wanted Aniston to play in their TV shows

C.Aniston was not successful in her first several TV shows

D.Aniston was sure that she would become famous one day小题4:From the passage, we learn that “Rachel” is           

A.Aniston’s hairstyle in her real life

B.a good friend of Aniston

C.a role in Friends

D.a TV show of Aniston小题5:What can we learn from the passage?

A. Friends is only famous in America

B. A long Came Polly was Aniston’s best film

C.Aniston’s film career is also very successful

D.Aniston hasn’t appeared in TV shows since 2004

选择题