（本科）《财务报表分析》AB卷期末试卷带答案2套

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10ḄÐ,ÑÒ"ðஹᕜ±"ᵹஹòÖ"ᮣôõö÷Ḅøù=ú஺(2)"Ûᐰ☢Ü᧜ëä34Ḅû⌕HIᢣ᪗Ï¡ëä34ßÿᨬ⌕Ḅᢣ᪗ᨵᦈஹஹᦈ᳛ᑭ᳛஺ᑖ᪆!ᨵᐰ☢$᧜&'⌕Ḅᢣ᪗()ᑖ᪆*+,-$᧜./0ᩗḄ2ᓄ,ᑭ4*506ᨬᜧᓄḄ8᪗஺(3)<=>?@ABᢝDEF-GḄᑖ᪆HIJKLMNOPQ@AḄEFRSTU,V?@ABᢝDEF-GḄWᔠᑖ᪆ᑨZ஺ᯠ\ᵫ4᪶_ᢣ᪗ᦈ᳛`ᑮbcᑭdefឋḄhiᑖ᪆jᑖ=efklmn?@ABᢝDEF-GḄᑖ᪆ᨵB-op@AḄefᓄqr<ᶍ@ApfḄtuv⌼,ᑭ4@AḄBᢝDEF஺(4)ᑖ᪆ᢣ᪗yz▲4ᢣ᪗ᢣ᪗$᧜Ḅ@Aj|ḄL⃩A~-⊝A@AḄ⌕஺ᙠ8Ḅஹᖪஹᕒஹᢈv?@AL⃩A~Ḅhiᩭᜧ\ᑖ᪆ᙠ☢H-rGḄ஺(5)<=>?@AḄ~ᦔqt@AḄᑁ¢£ᳮ~ᦔὃ᪶Ḅ¦§ᩭ¨ᵫ4ᑖ᪆©ᒹ«☢Ḅ¬▲4®¯ᑖ᪆?®⚜±ஹ®²³ᑴḄµᵨ,ᜧ?4@AḄ~ᦔt·ᨵ¸ᜧḄz▲ឋ஺2.(1)ef¼½-Gpf¼½-GḄ¾¿஺ef¼½-G$᧜Ḅ@A?¼Pf▲ᙠÀÁᡈÃjÀÁḄÀQ⃩AᕜfÅᑁḄef½Ḅ¼-GÆ\pf¼½-G$᧜@A?¼f▲ᙠÀÁÅ&Ḅ½Ḅ¼-G஺ef¼½-GᡠÈÉḄ½¼ÀÊ@AḄËÌឋÍᵫ4ᐹᨵÏᜧḄÐÌឋ\Ñ@AḄef¼½-G·ᕈ5ÏᜧḄÐÌឋ;\pf¼½-GᡠÈÉḄ½¼ÀÊr@AḄÔÕឋÍ©⌕@AḄÖk᪀ØÙᑭ-G,EÚÛ℉Ýᓄᑣ@AḄpf¼½-Gbᕈ5ß?àÕឋ஺ef¼½-GÀÊÌᵨ@AḄË̼½áef¼½-Gᑖ᪆â⌕ᐵäËÌ?ËÌå½Ḅæçè§;\pf¼½-GḄ½¼æéÀÊ⊤5r@AëᩭÚḄ5ÖËᐭá@Aå½k᪀ÅÉíᑭ-GT@Apf¼½-GḄîÕ஺(2)ef¼½-Gpf¼½-GḄὶ+஺ðὅT$᧜@AɼP½Ḅ-Gòóô஺@Aõtuᨬᜧᓄ8᪗Ḅö÷ᔠᳮø᣸@AḄ½úûØk᪀ü5ý◅ØᦈḄᙳ⊝஺᜜ᵫᙠ▲ᑁ⌲ᓄḄ!"ᐹᨵ%&Ḅ'('('(Ḅ)Ạ+,-ᩭ/!"Ḅ'(ᨬ123!"Ḅ4ᑭ'(஺6ஹ89⚪1.;<=>=6000X40%=2400GH=2400X50%=1200;<=6000X30%=1800(1);<=>=2400+4-4+6=2406;<=1800+6=1806Q<=>=1200—4=1196⃩U=V=2406—1806=600;=2400—40—20=2340

11;<=1800Q<=>=1200-40-20=1140⃩U=V=2340—1800=540;=2400—28+80=2452;<=1800+80=1880Q<=>=1200—28+80=1252⃩U=V=2452—1880=652;ᦈ_᳛=├a]ᑭ᳛X=>ᕜ᳛Xᩗ_dᦪ=(304-280)X(2804-128)X[1^-(1-554-128)]=0.11X2.19X1.75=0.24X1.75=0.422013[\]=>ᦈ_᳛=├a]ᑭ᳛X=>ᕜ᳛Xᩗ_dᦪ=(414-350)X(3504-198)X[14-(1-884-198)]=0.12X1.77X1.79=0.21X1.77=0.372013[Ḅ]=>ᦈ_᳛W2012[ᨵᡠjkl⌕n=>ᕜ᳛Ḅo℉kq-rᐵ=ᧇuvᑖ᪆y\2013[z=>{o|ᜧ~=>ᕜ᳛kq஺V[Wᨵᡠᓣᩗ_dᦪᓣ஺ᔠᑖ᪆v/yV[]=>ᦈ_᳛kq஺3.᪷⚪v\(1)892014[ᦈᕜᜩᦪᦈᕜᜩᦪ=(360x[(400+800)4-2]}/4000=54(ᜩ)(2)892014[GHᕜᜩᦪGHᕜᜩᦪ={360x[(400+1200)+2]}/3200=90(ᜩ)(3)892014[[;[Q<=>/[;<=1.2[=>/[;<=0.7Q<=>=ᦈ+=>[ᦈ=800ᐗ\[;<=1600(ᐗ)([=1120(ᐗ)[Q<=>=800+1120=1920(ᐗ)(4)892014[[;

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