沛蓉 asked in 教育與參考考試 · 1 decade ago

會計題目幫解答

1.Net income for Timber in 2000 was $121,998(in thousands). There was a deduction from net income on the statement of cash flows for ($24,419) (in thousands) for the change in accounts receivable. The accounts receivable balance on December 31, 2000 was $105,727 (in thousands). How much was the accounts receivable balance on December 31, 1999?

2.In 2000, Rudy had a dividend yield of .2% and Wendy’s was .9%. Which of the following is false?

A) Most likely these companies suffered a decline in their market price causing the yield to drop.

B) They pay very little in dividends because they reinvest their earnings in expansion of operations.

C) They provide very little immediate return to their investors.

D) All of above are false.

E) None of the above is false.

1 Answer

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  • 1 decade ago
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    您好,回答如下:

    1.由題目現流表的資訊可知本期應收帳款的淨變動為增加24,419

    (資產的增加在現流表上為減少)

    故1999年底之應收帳款餘額=105,727-24,419=81,308

    (本期損益對這一題計算沒有影響)

    2.

    (A)發放股利後由於淨值下降,所以市價通常會下跌。

    (B)公司為了擴展廠房而需要較大量的資金,導致股利發放的較少亦屬合理

    (C) 0.2%及0.9%的股利率確實較一般常態為低

    故上述三選項就目前所知資訊來說不能說他有錯

    所以答案選(E)

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