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1、下载可编辑.专业.整理.题号：QHX023317 所属课程：20 个案例解读财务报表之重点1.会计政策是指企业在会计确认，计量和报告中所采用的原则、基础和会计方法的处理。A、对B、错正确答案：A解析：会计政策是指企业在会计确认，计量和报告中所采用的原则、基础和会计方法的处理。第 2 部分 单选题题号：QHX023320 所属课程：20 个案例解读财务报表之重点2.净利润经过现金性和非现金性相关调整，得出（）净流量。A、持续性B、计划性C、经营性D、管理性正确答案：C解析：净利润经过现金性和非现金性相关调整，得出经营性流量。第 3 部分 多选题题号：QHX023322 所属课程：20 个案例解读
2、财务报表之重点3.重点项目分析中，存货在实务中应当关注（）。A、存货明细B、存货的跨期行为C、折旧方法的变更D、内部销售产生的利润是否剔除正确答案：ABD解析：重点项目分析中，存货在实务中应当关注：存货明细、存货的跨期行为、部销售产生的利润是否剔除，不包含内部销售产生的利润是否剔除。题号：QHX023317 所属课程：20 个案例解读财务报表之重点1.会计政策是指企业在会计确认，计量和报告中所采用的原则、基础和会计方法的处理。A、对B、错正确答案：A解析：会计政策是指企业在会计确认，计量和报告中所采用的原则、基础和会计方法的处理。第 2 部分 单选题题号：QHX023320 所属课程：20 个
3、案例解读财务报表之重点2.净利润经过现金性和非现金性相关调整，得出（）净流量。A、持续性第 1 页，共 33 页下载可编辑.专业.整理.B、计划性C、经营性D、管理性正确答案：C解析：净利润经过现金性和非现金性相关调整，得出经营性流量。第 3 部分 多选题题号：QHX023322 所属课程：20 个案例解读财务报表之重点3.重点项目分析中，存货在实务中应当关注（）。A、存货明细B、存货的跨期行为C、折旧方法的变更D、内部销售产生的利润是否剔除正确答案：ABD解析：重点项目分析中，存货在实务中应当关注：存货明细、存货的跨期行为、部销售产生的利润是否剔除，不包含内部销售产生的利润是否剔除。第 1
4、部分 判断题题号：QHX022856 所属课程：财务舞弊系列一：报表粉饰1.售后回购视回售价格是否高于原售价，分别作为租赁或融资交易。A、对B、错正确答案：A解析：未找到解析题号：QHX022836 所属课程：财务舞弊系列一：报表粉饰2.营业收入是衡量上市公司核心竞争力的最重要指标之一。A、对B、错正确答案：A解析：未找到解析题号：QHX022848 所属课程：财务舞弊系列一：报表粉饰3.利润表是企业的“皮肉”。A、对B、错第 2 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8
5、W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:
6、CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10
7、HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 Z
8、R8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编
9、码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I1
10、0 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5
11、 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6下载可编辑.专业.整理.正确答案：A解析：未找到解析题号：QHX022850 所属课程：财务舞弊系列一：报表粉饰4.资产负债表、利润表、现金流量表三位一体同时“三权分立”。A、对B、错正确答案：A解析：未找到解析题号：QHX022851 所属课程：财务舞弊系列一：报表粉饰5.营业利润既是公司创造经营活动现金流量的根本源泉，也是衡量上市公司核心竞争力，评价其核心盈利质量的最重要指标之一。A、对B、错正确答案：B
12、解析：是营业收入，不是营业利润题号：QHX022847 所属课程：财务舞弊系列一：报表粉饰6.资产负债表是企业的“筋骨”。A、对B、错正确答案：A解析：未找到解析题号：QHX022853 所属课程：财务舞弊系列一：报表粉饰7.安然表外融资主要手法是操纵合并报表范围，将应该并表的SPV没有并表导致业绩 虚增、负债虚减。A、对B、错正确答案：A解析：未找到解析第 3 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2
13、F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S
14、6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3
15、Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5
16、U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A
17、5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4
18、X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4
19、E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6下载可编辑.专业.整理.题号：QHX022846 所属课程：财务舞弊系列一：报表粉饰8.企业会计报表只有三张报表。A、对B、错正确答案：B解析：企业会计报表至少有四张报表，核心报表是三张报表。题号：QHX022849 所属课程：财务舞弊系列一：报表粉饰9.现金流量表是企业的“血液”。A、对B、错正确答案：A解析：未找到解析题号：QHX022855 所属课程：财务舞弊系列一：报表粉饰10.万福生科通过下游客户配合虚假回款。A、对B、错正确答案：B解析：万福生科通过上游供应商直接虚
20、假回款。第 2 部分 单选题题号：QHX022859 所属课程：财务舞弊系列一：报表粉饰11.资产负债表是企业的：（）A、筋骨B、血液C、皮肉D、大脑正确答案：A解析：未找到解析第 4 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3
21、H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG
22、5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN
23、6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8
24、W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:
25、CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10
26、HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6下载可编辑.专业.整理.题号：QHX022862 所属课程：财
27、务舞弊系列一：报表粉饰12.测试银行存款余额是否正常的一个主要指标是：（）A、利息收入B、利息支出C、理财收益D、投资收益正确答案：A解析：未找到解析题号：QHX022866 所属课程：财务舞弊系列一：报表粉饰13.小米 2017 年度巨亏主要原因是：（）A、投资亏损B、可转换可赎回优先股公允价值计量C、股份支付D、资产减值正确答案：B解析：小米可转换可赎回优先股公允价值变动2017 年度增加 541 亿元导致小米出现巨额亏损。题号：QHX022858 所属课程：财务舞弊系列一：报表粉饰14.企业财务报表不包括：（）A、资产负债表B、利润表C、现金流量表D、财务状况变动表正确答案：D解析：财务
28、状况变动表已被现金流量表替代。题号：QHX022860 所属课程：财务舞弊系列一：报表粉饰15.上市公司十大收入陷阱不包括：（）A、虚增收入B、隐瞒收入C、夸大收入D、集中确认收入第 5 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W
29、3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:C
30、G5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 H
31、N6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR
32、8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码
33、:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10
34、 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6下载可编辑.专业.整理.正确答案：D解析：集中确认收入不在十
35、大收入陷阱范围之内。题号：QHX022861 所属课程：财务舞弊系列一：报表粉饰16.现金陷阱不包括：（）A、挪用现金B、隐瞒现金受限C、虚增现金D、违规占资正确答案：D解析：违规占资不一定导致现金挪用、虚增或隐瞒受限事实。题号：QHX022868 所属课程：财务舞弊系列一：报表粉饰17.不属于将融资当真实销售手法的是：（）A、出售回购B、保理C、资产证券化D、收益性支出资本化正确答案：D解析：收益性支出资本化是将经营性现金流出包装出投资性现金流出。题号：QHX022857 所属课程：财务舞弊系列一：报表粉饰18.违法的报表粉饰是：（）A、财务舞弊B、盈余管理C、利润平滑D、会计漏洞正确答案：
36、A解析：BD 不构成会计违法，C不一定构成会计违法。题号：QHX022865 所属课程：财务舞弊系列一：报表粉饰19.控制权三要素不包括：（）A、控制权力B、固定回报第 6 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6
37、文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z
38、4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U
39、2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5
40、S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X
41、3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E
42、5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6下载可编辑.专业.整理.C、可变回报D、控制权力与可变回报存在因果关系正确
43、答案：B解析：固定回报是债务工具特征题号：QHX022837 所属课程：财务舞弊系列一：报表粉饰20.甲公司原有全资子公司A。A公司引入基金 Z，基金 Z工商登记作为股东进入，投资股比为 66.7%，股权作价每股 2 元，在董事会拥有表决权，甲公司另外与基金 Z，签订回购协议，协议规定：5 年后甲公司必须按照每股3 元价格进行回购。（为使 5 年后双方履约，双方做了保证金设置）。基金Z公司投资期间，（）编制合并报表时应将A公司合并；基金 Z 对 A的投资是（）。A、基金 Z；股权投资B、甲公司；股权投资C、基金 Z；债券投资D、甲公司；债券投资正确答案：D解析：基金 Z 对 A公司的投资将来可
44、以以确定的收益收回，实际上是甲公司作为担保的“债权投资”，故基金Z 虽然占 A公司 66.7%的股份，但扔应由甲公司合并 A公司的报表。第 3 部分 多选题题号：QHX022873 所属课程：财务舞弊系列一：报表粉饰21.收入十大陷阱中，属于时间性差异的是：（）A、提前确认收入B、推迟确认收入C、夸大收入规模D、隐瞒关联收入正确答案：AB解析：C 属于规模性差异，D属于结构性差异。题号：QHX022874 所属课程：财务舞弊系列一：报表粉饰22.制造业三率包括：（）A、良率第 7 页，共 33 页文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5
45、K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6
46、O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W
47、3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:C
48、G5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 H
49、N6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR
50、8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码:CG5K4X3Z4I10 HN6O4E5U2F5 ZR8W3H6A5S6文档编码