1.Among the following items, the items that do not belong to the income statement of the enterprise are ().
a.Total comprehensive income.
b.Undistributed profits.
c.Earnings per share.
d.Fair value change gain or loss.
The answer is that b: Undistributed profits are owner's equity items on the balance sheet.
2.Among the following items, the items of "operating income" that should be included in the income statement of industrial enterprises are ().
a.Revenue from the sale of goods.
b.Revenue from the sale of raw materials.
c.The price charged for renting out idle equipment.
d.*Prices charged for idle equipment.
The answer is ABC
d should be accounted for through the "profit or loss on asset disposal" account.
3.Among the following items, the "net profit" item in the income statement of the enterprise is ().
a.Recognized income tax expense.
b.Expenditures issued by donations to the disaster area.
c.Received capital contributions from shareholders in excess of the registered capital.
d.Declared cash dividends.
The answer is ABC Capital, Inc., D Dividends Payable.
4.Among the following items, the items listed in the income statement of the enterprise are ().
a.Earnings per share.
b.Total comprehensive income.
c.Other earnings.
d.Credit impairment losses.
The answer is ABC
5.The "total comprehensive income" item in the income statement of the enterprise should be calculated and filled in according to the sum of the "net profit" and "net after-tax amount of other comprehensive income" of the enterprise in the current year. （）
a.That's right.
b.Mistake.
The answer is a
6.Among the following cash receipts and expenditures incurred by industrial enterprises, which belong to the cash flow of financing activities, are ().
a.Borrow money from the bank and receive cash.
b.Sell long-term investments to recoup cash.
c.Absorb investment.
d.Acquisition, construction or disposal of fixed assets.
The answer is that ACBD is cash flow from investing activities.
7.(Multiple choice) When preparing supplementary materials to the cash flow statement, the following items are usually used as net profit increase items ().
a.Fair value change loss.
b.Deferred tax assets decreased.
c.Loss on the retirement of fixed assets.
d.Increase in accounts payable.
The answer is ABC
8.The basic principle of the cash flow statement is based on the accounting information provided on the accrual basis and adjusted and calculated on the basis of the cash basis. （）
a.That's right.
b.Mistake.
The answer is a
9.China's accounting standards for business enterprises stipulate that enterprises should use the direct method to list the cash flow generated by operating activities, and at the same time require the disclosure of information on the adjustment of net profit to cash flow from operating activities in the notes. （）
a.That's right.
b.Mistake.
The answer is a **10,000 fans incentive plan