經(jīng)濟(jì)效益審計(jì)考試習(xí)題

1、經(jīng)濟(jì)效益審計(jì)習(xí)題第一章經(jīng)濟(jì)效益基本理論、單項(xiàng)選擇題：1、下列各項(xiàng)中屬于產(chǎn)出的是（）。A.折舊B.存貨儲(chǔ)備C.固定資產(chǎn)凈值 D. 產(chǎn)品品種2、下列各項(xiàng)中屬于占用的是（）。A.材料消耗B.修理費(fèi)C.存貨儲(chǔ)備D.折舊3、關(guān)于非物質(zhì)生產(chǎn)部門經(jīng)濟(jì)效益的特點(diǎn)有（A.投入與產(chǎn)出之間存在線性關(guān)系B.投入與產(chǎn)出之間不存在線性關(guān)系C.產(chǎn)出成果可以有貨幣計(jì)量D.經(jīng)濟(jì)效益的提高表現(xiàn)為資源消耗或占用的節(jié)約4、關(guān)于經(jīng)濟(jì)效益與利潤(rùn)的關(guān)系，下列說(shuō)法錯(cuò)誤的是（A.利潤(rùn)與經(jīng)濟(jì)效益均是投入與產(chǎn)出之比較B.經(jīng)濟(jì)效益包括社會(huì)效益C.利潤(rùn)和經(jīng)濟(jì)效益均能體現(xiàn)經(jīng)濟(jì)活動(dòng)的長(zhǎng)期效益D.利潤(rùn)是反映企業(yè)經(jīng)濟(jì)效益的重要指標(biāo)之一5、下列經(jīng)濟(jì)效益審計(jì)的內(nèi)

2、容應(yīng)由政府審計(jì)機(jī)關(guān)負(fù)責(zé)的是（A.管理咨詢B.C.經(jīng)濟(jì)效益鑒證D.6、經(jīng)濟(jì)效益審計(jì)的主要職能是（A.經(jīng)濟(jì)評(píng)價(jià)B.C.經(jīng)濟(jì)鑒證D.7、宏觀經(jīng)濟(jì)效益審計(jì)的主體是（A.國(guó)家審計(jì)B.C.社會(huì)審計(jì)D.ABC二、多項(xiàng)選擇題：內(nèi)部控制檢查固定資產(chǎn)營(yíng)運(yùn)效益審計(jì)）。經(jīng)濟(jì)監(jiān)督經(jīng)濟(jì)服務(wù)）。內(nèi)部審計(jì)1、卜列各項(xiàng)中屬于消耗的是（A.折舊B.C.固定資產(chǎn)凈值D.）。修理費(fèi) 材料消耗2、下列各項(xiàng)反映經(jīng)濟(jì)效益的各項(xiàng)指標(biāo)中屬于相對(duì)數(shù)指標(biāo)的有A.成本費(fèi)用/收入B. 利稅C.總資產(chǎn)報(bào)酬率 D. 銷售利稅率3、西方“三E”審計(jì)是指經(jīng)濟(jì)活動(dòng)投入與產(chǎn)出的（A.經(jīng)濟(jì)B.效率C.合理D.效果4、物質(zhì)生產(chǎn)部門經(jīng)濟(jì)效益的特點(diǎn)有（）。A.投入與產(chǎn)出

3、之間存在線性關(guān)系B.投入與產(chǎn)出之間不存在線性關(guān)系C.產(chǎn)出成果可以有貨幣計(jì)量D.經(jīng)濟(jì)效益的提高表現(xiàn)為社會(huì)再生產(chǎn)總量的增加5、下列經(jīng)濟(jì)效益審計(jì)的內(nèi)容應(yīng)由政府審計(jì)機(jī)關(guān)負(fù)責(zé)的是（）A.管理咨詢B.政府績(jī)效審計(jì)C.國(guó)家建設(shè)項(xiàng)目經(jīng)濟(jì)效益審計(jì)D.固定資產(chǎn)營(yíng)運(yùn)效益審計(jì)6、我國(guó)目前開展經(jīng)濟(jì)效益審計(jì)受到的限制包括（）。A.受法律授權(quán)的限制B.受審計(jì)手段的限制C.受審計(jì)主體環(huán)境的限制D.受審計(jì)人員水平的限制7、按審計(jì)對(duì)象層次劃分，經(jīng)濟(jì)效益審計(jì)可分為（）。A.全面經(jīng)濟(jì)效益審計(jì)B.局部和項(xiàng)目經(jīng)濟(jì)效益審計(jì)C.宏觀經(jīng)濟(jì)效益審計(jì)D.微觀經(jīng)濟(jì)效益審計(jì)8、按審計(jì)范圍劃分，經(jīng)濟(jì)效益審計(jì)可分為（）。A.全面經(jīng)濟(jì)效益審計(jì)B.局部經(jīng)濟(jì)效

4、益審計(jì)C.宏觀與微觀經(jīng)濟(jì)效益審計(jì)D.項(xiàng)目經(jīng)濟(jì)效益審計(jì)9、全面經(jīng)濟(jì)效益審計(jì)一般適用于（）。A.長(zhǎng)期虧損、面臨破產(chǎn)的企業(yè)B.日常性生產(chǎn)經(jīng)營(yíng)活動(dòng)C.以扭虧為盈為目的D.盈利和經(jīng)營(yíng)狀況良好的企業(yè)9、下列各項(xiàng)中最能反映經(jīng)濟(jì)效益審計(jì)特征的包括（）。A.獨(dú)立性B.建設(shè)性C.內(nèi)容廣泛性D. 風(fēng)險(xiǎn)性三、判斷并改錯(cuò)：1、投入與產(chǎn)出的相減比較屬于相對(duì)數(shù)指標(biāo)，不能直接反映經(jīng)濟(jì)效 益的規(guī)模，但能反映經(jīng)濟(jì)效益的水平和程度。（）2、投入與產(chǎn)出的相減比較屬于相對(duì)數(shù)指標(biāo)，其特點(diǎn)是剔除了經(jīng)濟(jì) 活動(dòng)規(guī)模大小的影響，便于在規(guī)模不同的主體之間進(jìn)行比較。（）3、對(duì)于有利于宏觀經(jīng)濟(jì)效益的提高，而微觀經(jīng)濟(jì)效益暫不明顯的 經(jīng)濟(jì)活動(dòng)，一般應(yīng)作肯

5、定的評(píng)價(jià)。（）4、被審計(jì)單位的報(bào)表、賬簿和業(yè)績(jī)報(bào)告等屬于經(jīng)濟(jì)效益審計(jì)的對(duì) 象，而計(jì)劃、預(yù)算、方案因尚未執(zhí)行或?qū)嵤?，因而不是?jīng)濟(jì)效益審計(jì)的 對(duì)象。（）四、簡(jiǎn)答題：1、經(jīng)濟(jì)效益的投入與產(chǎn)出有哪些方式？各有哪些優(yōu)缺點(diǎn)和適用范 圍？aiIvtis nnarthe rives esevis no mlaluesordo not mee te seu.y rrquemens of the OlanZX on ad not lt su - ntsi4ecrciy l es, e qu pmet ise cos foundhd n i n Ime fr ncliain, maite nance a nd _c

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13、 n sloos soudi ons outo s y managmet sys_g, pevet onfffl alldels ',tIn ordertoensurenormalteachingorder,prote cting st ude nts 'healthygr owth, e nsuring that national(property) is notlost,to preventor minimize t heoccurrence ofsafetyaccidents,followt122.120, a nd soon) use common se nse i n

14、 education.3,t he establi shme nt of majoraccide nt reporting system.Schoolstude nts report majoraccidentwithi nan hour of education;st udentrun a1- _LJ _ 一 .一 I. . . . |_ _LI - . . - I. .1 - 一sures,nointernalwall s,retaini ngwalls, ponds,railcor poral puni shme ntand covert corporalpunishmentings,

15、hs, handrails,doors, Wi ndows,staircasesaonstude nts,student outoftheclassroom,school s may notbe.6,unitsors,facilitie s such as firesafety, idepartme nts usestudentStreehe "prevent,re scue each other,e nsure safetyand re duce losses" pri ncpile,a ccording t o thelocalconditions,makethe ma

16、nagementsystem. 1,the princnd disa ppeara nces t o report;reportofthe accidenttoawritten report i ntriplicate,a corre ctional ce ntre , apoli ce station,atow nshi ppe opl e'sGovernm.-I. . 一- L . I. -L. _J I . 一 . 一. 一一. 一 一 .一 .一 一一一 一.一一一. . Iopaganda ornfrastruct ure se curity,unsafe facilityt

17、oimmediately repairapartici pate in the cele brations,aswel las parti cipating i nother socialwnd demolitie nsurethatteachersaork,withoutapprovalofthe Correctindst ude ntswork, le arn,liveve nuesand facilities aresafe aonal Centre, school principal sconsent,withoutorganizatind relia ble.Song Li nXia

18、 ng Li uJia pingel ementary schoolMarcurity undert he leadershi p ofPresi dent securitywork lea dinggroup.Tcher s areon dutysystem,esta blish and improve the leadershi pvalues;stI . .1 I_ I .1 .I_ n. Wit hout theapprovalofrelevach2016 song Lin Xiang Li u Jiapi npartici pate in firefighting,heleader

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20、ified i n theformevery safety educationforstudentssafetyleadershi palwaysmaintai ned close conta ctand district poli cestations, canvassingsupportfromthe policestation. . I. .L - -.I.IL - - . 一 - I I. . II -ules a ndreg ulations,ontime,ontimehometo preventaccide nts.8, schoolto schoolinspedevel opi

21、ng thefollowing fire safety system. 1,strengtctions ona regularbasis,foundhihenfiresafetyeducatiddenin time,aofclasses perwon school safend in severecases,it ishardto eliminate immediately clon of thew hol eschool.Accor dingtot he requirementsoftheFire Serviceose d,and reported to th educati on in G

22、eneral ,self-helpa ndmut ualrescue k nowledge. Emergencycall s (such as 110,119, on,esta blish ade dicate dlove,impr ovingeducati on qualit y,observet hestudents' psychol ogical cha nges at anyI -II. . I . -. - . I _. Ill-I. 1.1. .L _ I-.LIs Act,so that everyonehahe localpeopl e's Gover nmen

23、t,education,and ruleof lawsecti on. 9,the schoolshouldalways check theactivities neartherivers,reservoirs,no measuresordo notmeetthesecurity requirements of the Organization and not let studentsiater32、物質(zhì)生產(chǎn)部門與非物質(zhì)生產(chǎn)部門在經(jīng)濟(jì)效益的表現(xiàn)上有哪些區(qū)別3、概述經(jīng)濟(jì)效益與利潤(rùn)的關(guān)系。4、概述現(xiàn)代政府績(jī)效審計(jì)的產(chǎn)生與發(fā)展。5、概述社會(huì)審計(jì)從事的外向型管理審計(jì)是如何興起的。第二章 經(jīng)濟(jì)效益審計(jì)程

24、序一、單項(xiàng)選擇題：1、下列各項(xiàng)審計(jì)證據(jù)中屬于環(huán)境證據(jù)的是（） 。A. 業(yè)績(jī)報(bào)告B.內(nèi)部控制狀況C.會(huì)計(jì)報(bào)表D.新產(chǎn)品開發(fā)方案2、下列各項(xiàng)審計(jì)證據(jù)中屬于趨勢(shì)證據(jù)的是（） 。A. 新產(chǎn)品業(yè)績(jī)報(bào)告B. 新產(chǎn)品銷售明細(xì)賬C.新產(chǎn)品成本費(fèi)用計(jì)算表D.新產(chǎn)品市場(chǎng)調(diào)研報(bào)告二、多項(xiàng)選擇題：1、下列各項(xiàng)審計(jì)證據(jù)中屬于環(huán)境證據(jù)的是（） 。A. 管理人員素質(zhì)B. 存貨內(nèi)部控制狀況C.管理層風(fēng)險(xiǎn)意識(shí)D. 財(cái)產(chǎn)管理制度2、 按否主動(dòng)選擇審計(jì)對(duì)象分類，經(jīng)濟(jì)效益審計(jì)的立項(xiàng)方式有A. 主動(dòng)立項(xiàng)B.被動(dòng)立項(xiàng)C.授權(quán)立項(xiàng)D.委托立項(xiàng)3、 按否主動(dòng)選擇審計(jì)對(duì)象分類，經(jīng)濟(jì)效益審計(jì)的立項(xiàng)方式有A. 主動(dòng)立項(xiàng)B.被動(dòng)立項(xiàng)C.授權(quán)立項(xiàng)D.

25、委托立項(xiàng)4、經(jīng)濟(jì)效益審計(jì)計(jì)劃主要包括的層次有（） 。A. 項(xiàng)目計(jì)劃大綱B. 項(xiàng)目實(shí)施計(jì)劃C.項(xiàng)目作業(yè)計(jì)劃D. 項(xiàng)目報(bào)告計(jì)劃四、簡(jiǎn)答題：1、經(jīng)濟(jì)效益審計(jì)在審計(jì)程序上有哪些特點(diǎn)2、我國(guó)現(xiàn)階段內(nèi)部審計(jì)選擇效益審計(jì)的常見項(xiàng)目有哪些 第三章 經(jīng)濟(jì)效益審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)二、多項(xiàng)選擇題：1、經(jīng)濟(jì)效益審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)的特點(diǎn)包括（） 。B. 多維性B.可控性C.動(dòng)態(tài)性D.指導(dǎo)性2、下列反映財(cái)務(wù)效益狀況指標(biāo)的包括（） 。C. 總資產(chǎn)周轉(zhuǎn)率B. 總資產(chǎn)報(bào)酬率C.凈資產(chǎn)收益率 D.流動(dòng)資產(chǎn)周轉(zhuǎn)率3、下列反映資產(chǎn)營(yíng)運(yùn)狀況指標(biāo)的包括（） 。D. 總資產(chǎn)周轉(zhuǎn)率B. 總資產(chǎn)報(bào)酬率lectricity li nes,e qui pmen

26、tinspe ctions,foundhidden ii ntime for rectification, maintenance,a nd security. 9,9, do ndo not use anope nflameinthe classr oom,prohi bitburni ng stove,litcandles, mosquito repellent,no sm oking,a nd banning messy w iring. Without usi ng anyhouseholda pplia nces is notal lowed.nd chil drenready t

27、ofire.11,householduseofgas ito masterpunished,untilinvestigatedforlegalrealsopayattenti ontoe nvironmentalinspe organizationactivitie sbetweenteachers asponsibilitt y.Song Li nXia ng Li u Jia ping el ementary school Marctions nearthe cam pus,found thatthejobless migrantsfrom ruralarea ndst udents,to

28、 draw up apreci sepla n andse curity measuresmustch2016 Xia ng Li u Jiaping e lementaryschool,besigs, fnoerdebxyamtplhee,hsacpine sm 1 teacher s andstudents,thesurr oundi ng area oftheschoolgnts,accor ding to different situati ons re porte dschoolofficials orthe poli ce station ina timelys agreed up

29、on Correcti onalCenter agree dto impleme nt.Organi zationto thefield relativelyfoverna nce covers personaland food hygiene,culturalevemanner, to protect t hesafet y ofstudentar ora ctivities requireapproval by thentsand ot heraspects,i ntegratedgovers.4,everyday beforeschool,teaDeputyDirect oroftheE

30、ducatinanceshallobtainwidesupportandfullcooperationchers remi nd st udents,payattenti ontotrafficsaf ety. on Burea u in charge of se curit y.2,ea cha ctivity shouly.Onthe surroundin schools,to mngenvirproper usage ,payattention tothe ler onmee nt inschools shouldbe cl oselym onitore d.2,schoolworkat

31、thesametime,shoulng valve afterusetoensur esecurity. 12,di ning roommustbequalifiesafetymanagementofschoold,and annualtestienvironme nt,shoul dtake theinitiativetng ofpres surevessels,ts'self-care ability.6,theestabli slain the situationtothe schoolto comocontactthe distrioregularly check,the ca

32、ntee n workersmustbecertified,strictlyct poli cestation,the village Committee,CorrectionalCeby operationntre,Township goperati on,gasta nk andstovesafety distain schools,on hig h alertand de ployed. Song Linements, beforethe li ne for repairs. 5,each activity must haveseovernment , business manageme

33、nt andothernceof1.5meters,topreventaccidents. 13,the adepartme ntsto do agoodjob managemeXiang Liu Jia ping eleme ntary school March 2016song Lin Xia ng Li u Jia ping pricurit y, emergency response pla nforaccide nts.6, picnics, hiki ng, pi cnci ton ofi nspections i nschools, shouldons out ofsafety

34、managementsystemg ,preventi on offall accidents 7, tC.凈資產(chǎn)收益率D. 流動(dòng)資產(chǎn)周轉(zhuǎn)率第五章企業(yè)經(jīng)濟(jì)效益綜合評(píng)價(jià) 二、多項(xiàng)選擇題：1、以結(jié)果為導(dǎo)向的財(cái)務(wù)報(bào)表延伸的經(jīng)濟(jì)效益審計(jì)具有的特點(diǎn)及適 用范圍包括（）。A.被審單位內(nèi)部控制不足依賴，無(wú)法采用制度為導(dǎo)向的審計(jì)模式 B.與財(cái)務(wù)收支審計(jì)密切銜接，是企業(yè)資產(chǎn)負(fù)債審計(jì)的合理延伸 C.不能代替經(jīng)濟(jì)效益審計(jì)，但能夠縮小詳細(xì)審計(jì)的范圍和工作量 D.能代替經(jīng)濟(jì)效益審計(jì)，但不能夠縮小詳細(xì)審計(jì)的范圍和工作量 2、以結(jié)果為導(dǎo)向的財(cái)務(wù)報(bào)表延伸的經(jīng)濟(jì)效益審計(jì)具有的特點(diǎn)及適 用范圍包括（）。A.被審單位內(nèi)部控制可以信

35、賴，不必采用制度為導(dǎo)向的審計(jì)模式B.與財(cái)務(wù)收支審計(jì)密切銜接，是企業(yè)資產(chǎn)負(fù)債審計(jì)的合理延伸C.不能代替經(jīng)濟(jì)效益審計(jì)，但能夠縮小詳細(xì)審計(jì)的范圍和工作量 D.審計(jì)組能力單一，缺乏對(duì)營(yíng)銷、工程技術(shù)審查的方法和能力 三、判斷并改錯(cuò)：1、以結(jié)果為導(dǎo)向的財(cái)務(wù)報(bào)表延伸的經(jīng)濟(jì)效益審計(jì)可以代替經(jīng)濟(jì)效 益審計(jì)，但不能夠縮小詳細(xì)審計(jì)的范圍和工作量。（）四、簡(jiǎn)答題：1、概述企業(yè)領(lǐng)導(dǎo)人任期經(jīng)濟(jì)責(zé)任審計(jì)的內(nèi)容與審計(jì)范圍。2、概述企業(yè)領(lǐng)導(dǎo)人任期經(jīng)濟(jì)責(zé)任審計(jì)的評(píng)價(jià)原則。第七章資源利用效益審計(jì)一、單項(xiàng)選擇題：1、已知某車間10月份出勤率為98%作業(yè)率為96%可以得出的 時(shí)間利用指標(biāo)是（）。A.全部勞動(dòng)時(shí)間利用率 B.制度工時(shí)利用

36、率C.出勤工時(shí)利用率D. 工作時(shí)間利用率2、反映設(shè)備綜合利用效果指標(biāo)的是（）。A.臺(tái)時(shí)產(chǎn)量B.單臺(tái)設(shè)備臺(tái)時(shí)C.現(xiàn)有設(shè)備利用率D.設(shè)備生產(chǎn)率3、已知現(xiàn)有設(shè)備利用率為98%每臺(tái)設(shè)備開工時(shí)數(shù)為200,每臺(tái)時(shí) 產(chǎn)量為12件，則設(shè)備利用率為（）。A.23.52 件B.196件C.2400件D.均不是4、某企業(yè)2009年能耗年增長(zhǎng)率、產(chǎn)值年增長(zhǎng)率分別為 8%F口 10% 則該企業(yè)能源彈性系數(shù)為（）。A.0.8B.1.25C.0.8%D.均不是二、多項(xiàng)選擇題：1、企業(yè)人力資源開發(fā)利用包括（）。A.時(shí)間利用B.數(shù)量利用C.結(jié)構(gòu)D.能力利用2、下列屬于工時(shí)損失的有（）。A.非業(yè)務(wù)時(shí)間B.停工工時(shí)C.缺勤工時(shí)D.

37、法定節(jié)假日四、簡(jiǎn)答題：1、概述總資產(chǎn)審計(jì)的要點(diǎn)和步驟。五、案例分析：1、ABCt限責(zé)任公司本年及上年勞動(dòng)生產(chǎn)率相關(guān)指標(biāo)數(shù)據(jù)如下:廳p項(xiàng)目上年本年差異（+ 一）1全員勞動(dòng)生產(chǎn)率.962全員人數(shù)8008203生產(chǎn)工人人數(shù)7207304生產(chǎn)，人比重5生產(chǎn)工人全年工時(shí)總數(shù)6人均全年工時(shí)7總產(chǎn)值8人均全年產(chǎn)值9單位工時(shí)產(chǎn)值要求：（1）根據(jù)上表中已有數(shù)據(jù)，計(jì)算其他指標(biāo)并直接填入表中;（2）根據(jù)計(jì)算結(jié)果，分析該公司全員勞動(dòng)生產(chǎn)率下降的原因；（3）提出改進(jìn)意見。解答：（1）計(jì)算結(jié)果見表廳P項(xiàng)目上年本年差異（+ 一）1全員勞動(dòng)生產(chǎn)率.96:-8007.042全員人數(shù)800820+203生產(chǎn)工人人數(shù)720730+

38、104生產(chǎn)，人比重（3）/（2）90%89.02%-0.98%5生產(chǎn)工人全年工時(shí)總 數(shù)+382506人均全年工時(shí)（5）/（3）20002025+257總產(chǎn)值-8人均全年產(chǎn)值（7） / （3）.33.22P -7525.119單位工時(shí)產(chǎn)值（8）/（6）66.6762.13-4.54（2）影響全員勞動(dòng)生產(chǎn)率的有三個(gè)因素， 即生產(chǎn)工人占全員比重、 生產(chǎn)工人人均全年工時(shí)和生產(chǎn)工人單位工時(shí)產(chǎn)值，分別是上表中的第4項(xiàng)、第6項(xiàng)和第9項(xiàng)。本年與上年相比，全員勞動(dòng)生產(chǎn)率下降8007.04元（下降6.67%）根據(jù)全員勞動(dòng)生產(chǎn)率計(jì)算分解公式：全員勞動(dòng)生產(chǎn)率=生產(chǎn)工人比重X生產(chǎn)工人人均全年工時(shí)X單位工時(shí)產(chǎn)值上年全員勞

39、動(dòng)生產(chǎn)率：90%<2000X66.67 =本年全員勞動(dòng)生產(chǎn)率：89.02%X2025X62.13 = .96本年與上年相比下降：.96 = 8007.04由于生產(chǎn)工人比重下降導(dǎo)致全員勞動(dòng)生產(chǎn)率下降：（89.02% 90% X2000X66.67 = - 1306.73由于生產(chǎn)工人人均全年工時(shí)增加導(dǎo)致全員勞動(dòng)生產(chǎn)率上升：89.02%X （ 20252000） X66.67 =+ 1483.74由于單位工時(shí)產(chǎn)值下降導(dǎo)致全員勞動(dòng)生產(chǎn)率下降：89.02%X2025X （62.13-66.67） = 8184.05以上三項(xiàng)合計(jì)影響：一1306.73+ 1483.74 8184.05 = 8007.

40、05可見，影響全員勞動(dòng)生產(chǎn)率下降的主要原因是單位工時(shí)產(chǎn)值較上年有較大幅度的下降，下降幅度為6.81% （4.54/66.67 ）,而其他兩個(gè)影響因素影響程度較小，且基本上相互抵銷。（3）改進(jìn)意見（略）2、ABCW限責(zé)任公司本年及上年總資產(chǎn)報(bào)酬率相關(guān)指標(biāo)數(shù)據(jù)如下：（金額單位：萬(wàn)元）廳p項(xiàng)目上年本年差異（+ 一）1總資產(chǎn)報(bào)酬率11.1360.96572利潤(rùn)總額128127.8553利息14174營(yíng)業(yè)利潤(rùn)F10099.95利潤(rùn)報(bào)酬系數(shù)6營(yíng)業(yè)收入5005557銷售利潤(rùn)率8資產(chǎn)平均總額r 1251509資金周轉(zhuǎn)總次數(shù)要求：（1）根據(jù)上表中已有數(shù)據(jù)，計(jì)算其他指標(biāo)并直接填入表中;（2）根據(jù)計(jì)算結(jié)果，分析該公

41、司總資產(chǎn)報(bào)酬率下降的原因；（3）提出改進(jìn)意見。解答：（1）計(jì)算結(jié)果見表廳P項(xiàng)目上年本年差異（+ -）1 n總資產(chǎn)報(bào)酬率11.136F 0.9657-0.17032利潤(rùn)總額128127.855-0.1453利息1417+34營(yíng)業(yè)利潤(rùn)10099.9-0.15利潤(rùn)報(bào)酬系數(shù)1.421.45+0.036 1營(yíng)業(yè)收入：500：555+557銷售利潤(rùn)率20%18%-2%8 1資產(chǎn)平均總額1 1251 150+2519資金周轉(zhuǎn)總次數(shù)43.7-0.3(2)影響總資產(chǎn)報(bào)酬率的有三個(gè)因素，即利潤(rùn)報(bào)酬系數(shù)、銷售利 潤(rùn)率和總資產(chǎn)周轉(zhuǎn)次數(shù)，分別是上表中的第 5項(xiàng)、第7項(xiàng)和第9項(xiàng)本年與上年相比，總資產(chǎn)報(bào)酬率下降 0.170

42、3元根據(jù)總資產(chǎn)報(bào)酬率計(jì)算分解公式：總資產(chǎn)報(bào)酬率=(利潤(rùn)總額+利息)/營(yíng)業(yè)利潤(rùn)X營(yíng)業(yè)利潤(rùn)/營(yíng)業(yè)收入X營(yíng)業(yè)收入/ 資產(chǎn)平均總額=利潤(rùn)報(bào)酬系數(shù)X銷售利潤(rùn)率X資金周轉(zhuǎn)總次數(shù)上年：1.42X20%<4=1.136 (元)本年：1.45X 18%<3.7 =0.9657 (元)即本年較上年總資產(chǎn)報(bào)酬率下降 0.1703元由于利潤(rùn)報(bào)酬系數(shù)上升導(dǎo)致全員勞動(dòng)生產(chǎn)率上升：(1.45 1.42) X20%<4=+0.024由于銷售利潤(rùn)率下降導(dǎo)致全員勞動(dòng)生產(chǎn)率下降：1.45X (18%-20% X4= 0.116由于總資產(chǎn)周轉(zhuǎn)次數(shù)下降導(dǎo)致全員勞動(dòng)生產(chǎn)率下降：1.45X 18%< (3.7 4)

43、 = 0.0783以上三項(xiàng)合計(jì)影響：+ 0.0240.116 0.0783 = 0.1703可見，影響總資產(chǎn)報(bào)酬率下降的主要原因是銷售利潤(rùn)率較上年有較 大幅度的下降，下降幅度為 10% (2%/20%,影響程度 為68.12% (0.116/0.1703 ),而其他兩個(gè)影響因素影響程度較小。(3)改進(jìn)意見：由于影響總資產(chǎn)報(bào)酬率下降的主要因素是銷售利潤(rùn)率下降，而營(yíng)業(yè)收入本年與上年相比有所增加，可見導(dǎo)致銷售利潤(rùn)率下降的主要原因是成本、費(fèi)用及稅金上升，因此審計(jì)人員應(yīng)建議被審 計(jì)單位采取有效措施，努力降低各項(xiàng)成本費(fèi)用及稅金；本例中，總資 產(chǎn)周轉(zhuǎn)速度下降也是影響因素之一，總資產(chǎn)占用額增長(zhǎng)明顯超過(guò)了營(yíng)業(yè)

44、收入的增長(zhǎng)幅度，應(yīng)建議被審計(jì)單位合理配置和節(jié)約資金占用，加快資金周轉(zhuǎn)速度。3、ABCW限責(zé)任公司有關(guān)存貨周轉(zhuǎn)指標(biāo)及相關(guān)數(shù)據(jù)如下表：(金額單位：萬(wàn)元)指標(biāo)2009 年2008 年差異(+ -)存貨平均占用額acivtes neart he rives e vis, no measuesor do not mee the se_.y requements of the Organzai on a. not It su - ntsi10原材料平均占用額90100在產(chǎn)品平均占用額108120產(chǎn)成品平均占用額246200本期材料費(fèi)用300300本期完工產(chǎn)品成本510480本期產(chǎn)品銷售成本570600本期

45、產(chǎn)品銷售收入740800存貨周轉(zhuǎn)天數(shù)原材料資金周轉(zhuǎn)天數(shù)在產(chǎn)品資金周轉(zhuǎn)天數(shù)產(chǎn)成品資金周轉(zhuǎn)天數(shù)要求：(1)計(jì)算2009年、2008年存貨周轉(zhuǎn)天數(shù)并填表中；(2)計(jì)算2009年、2008年各階段周轉(zhuǎn)天數(shù)并填入表中；(3)分析存貨周轉(zhuǎn)速度加快或放緩的原因；(4)提出加快存貨周轉(zhuǎn)的措施。解答：(1) 2009年存貨周轉(zhuǎn)天數(shù)=(90+ 108+246) X360/800= 444X360/740=216 (天)2008 年存貨周轉(zhuǎn)天數(shù)=(100+120+200) X360/800= 420X360/800 = 189 (天)與2008年相比，存貨周轉(zhuǎn)速度放緩，周轉(zhuǎn)天數(shù)增加了27天(216 189)(2)各

46、階段資金周轉(zhuǎn)天數(shù)計(jì)算結(jié)果見表指標(biāo)2009 年2008 年差異(+ 一)存貨平均占用額原材料平均占用額90100在產(chǎn)品平均占用額108120產(chǎn)成品平均占用額246200本期材料費(fèi)用300300本期完工產(chǎn)品成本510480本期產(chǎn)品銷售成本570600本期產(chǎn)品銷售收入740800存貨周轉(zhuǎn)天數(shù)216189原材料資金周轉(zhuǎn)天數(shù)108120在產(chǎn)品資金周轉(zhuǎn)天數(shù)76.2490產(chǎn)成品資金周轉(zhuǎn)天數(shù)155.37120(3)根據(jù)存貨周轉(zhuǎn)天數(shù)計(jì)算分解公式:存貨周轉(zhuǎn)天數(shù)=原材料周轉(zhuǎn)天數(shù)X (原材料消耗 /產(chǎn)品銷售收入)+在產(chǎn)品周轉(zhuǎn)天數(shù)X (完工產(chǎn)品成本/產(chǎn)品銷售收入)acivI - n-rthe rives esevis

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