📚 练习题（20道，Slides 16–59）
Question 1 — Balance Sheet Equation（资产负债表恒等式）
What is the basic accounting equation? 会计的基本恒等式是什么？
📖 答案
Assets = Liabilities + Stockholders’ Equity 资产 = 负债 + 股东权益📝 解析
Ensures that resources = financing from creditors + owners. 确保资源 = 债权人 + 所有者的资金来源。Question 2 — Stockholders’ Equity（股东权益组成）
What are the two main components of stockholders’ equity? 股东权益的两个主要组成部分是什么？
📖 答案
Contributed Capital (实收资本) and Retained Earnings (留存收益)📝 解析
Owners provide capital directly; retained earnings are accumulated profits. 所有者直接投入资本，留存收益是累积利润。Question 3 — Balance Sheet Format（资产负债表格式）
Where do you use the currency sign “$” in a balance sheet? 资产负债表中，美元符号“$”在哪里使用？
📖 答案
Only at the first item of a group and the group total. 只在小节首项和合计处出现。📝 解析
This ensures clarity and prevents clutter. 这样保证清晰，避免过度冗杂。Question 4 — Revenue Recognition（收入确认原则）
When is revenue recognized under accrual accounting? 在权责发生制下，收入何时确认？
📖 答案
When it is earned (performance obligation satisfied), not when cash is received. 在收入实现（履约完成）时，而不是收到现金时。📝 解析
Substance takes precedence over cash timing. 强调实质重于现金流收付时间。Question 5 — Expense Recognition（费用确认）
If a newspaper ad is paid in May but appears in June, when should expense be recorded? 如果广告5月支付但6月刊登，应在哪个月确认费用？
📖 答案
June (period of benefit). 6月（受益期间）。📝 解析
Expenses are recognized when benefits are consumed (matching principle). 费用在受益发生时确认（配比原则）。Question 6 — Net Loss（净亏损）
What is reported if expenses exceed revenues? 如果费用大于收入，会计报表上报告什么？
📖 答案
Net loss. 净亏损。📝 解析
The income statement shows negative net income. 利润表显示负的净利润。Question 7 — Income Statement Structure（利润表结构）
What are common categories of expenses shown in the income statement? 利润表中常见的费用类别有哪些？
📖 答案
COGS, SG&A, R&D, Interest, Income Tax 销货成本、销售管理费、研发费用、利息费用、所得税📝 解析
These capture different costs to generate revenues. 这些反映了产生收入的不同成本。Question 8 — Retained Earnings Formula（留存收益公式）
How to calculate ending retained earnings? 如何计算期末留存收益？
📖 答案
Beginning RE + Net Income – Dividends = Ending RE 期初留存收益 + 净利润 – 股利 = 期末留存收益📝 解析
Links income statement with balance sheet equity. 连接利润表与资产负债表的权益部分。Question 9 — Cash Flow Activities（现金流量分类）
What are the three sections of the statement of cash flows? 现金流量表的三大部分是什么？
📖 答案
Operating, Investing, Financing 经营活动、投资活动、融资活动📝 解析
They classify sources and uses of cash. 它们区分现金的来源与用途。Question 10 — Cash Flow Methods（现金流量表方法）
What is the difference between the direct and indirect methods? 直接法和间接法的区别是什么？
📖 答案
They differ only in how operating cash flows are presented. 它们仅在经营现金流展示方式上不同。📝 解析
Investing and financing sections are the same under both. 投资和融资部分在两者下相同。Question 11 — Statement Relationships（报表之间联系）
How does net income affect the balance sheet? 净利润如何影响资产负债表？
📖 答案
It increases retained earnings, part of equity. 它增加留存收益，而留存收益属于权益。📝 解析
Shows the link: Income Statement → Retained Earnings → Balance Sheet. 体现了利润表 → 留存收益 → 资产负债表的勾稽。Question 12 — Notes to FS（财务报表附注）
What are three functions of notes to the financial statements? 财务报表附注的三大功能是什么？
📖 答案
(1) Describe accounting policies, (2) Provide extra details, (3) Disclose off-balance information （1）解释会计政策 （2）提供额外细节 （3）披露表外信息📝 解析
Notes enhance transparency and understanding. 附注增强透明度与理解。Question 13 — Management Uses（管理层用途）
How might managers use financial statements? 管理层如何使用财务报表？
📖 答案
Credit analysis, supplier evaluation, wage negotiations 授信分析、供应商评估、薪酬谈判📝 解析
FS are valuable for both external and internal decision-making. 报表既服务外部，也服务内部决策。Question 14 — Market Value vs Book Equity（市值与账面权益差异）
Why might market value differ from book equity? 为什么市场价值可能与账面权益不同？
📖 答案
Because of growth expectations, risks, or unrecognized intangibles. 由于增长预期、风险或未确认的无形资产。📝 解析
Book equity is historical; market value is forward-looking. 账面权益是历史数据；市场价值是前瞻性判断。Question 15 — P/E Ratio（市盈率）
How is the Price/Earnings ratio calculated? 市盈率如何计算？
📖 答案
P/E = Market Capitalization ÷ Net Income 市盈率 = 公司市值 ÷ 净利润📝 解析
Useful for relative valuation but must compare peers. 用于相对估值，但必须与同行比较。Question 16 — GAAP Authority（GAAP权威）
Who formulates GAAP in the U.S.? 谁制定美国的GAAP？
📖 答案
FASB (Financial Accounting Standards Board) 美国财务会计准则委员会📝 解析
SEC oversees, but FASB sets detailed standards. SEC监管，但FASB制定细则。Question 17 — IFRS Authority（国际准则权威）
Which body develops IFRS? 谁制定国际会计准则（IFRS）？
📖 答案
IASB (International Accounting Standards Board) 国际会计准则理事会📝 解析
IFRS promotes global comparability in reporting. IFRS提升全球财务报告可比性。Question 18 — Economic Consequences of GAAP（GAAP的经济后果）
What are some economic consequences of GAAP rules? GAAP规则有哪些经济后果？
📖 答案
(1) Affect stock prices, (2) Affect management bonuses, (3) Disclose competitive information （1）影响股价 （2）影响管理层奖金 （3）泄露竞争信息📝 解析
Standards affect both reporting and company strategy. 准则既影响报表，也影响公司战略。Question 19 — Independent Auditors（独立审计师职责）
What is the role of independent auditors? 独立审计师的职责是什么？
📖 答案
To examine FS and express opinion on fairness and GAAP compliance. 检查财务报表并对公允性和GAAP合规性发表意见。📝 解析
They provide assurance to investors and the public. 为投资者与公众提供保证。Question 20 — Ethics & CPA Reputation（职业道德与注册会计师声誉）
Why is ethics important for CPAs? 为什么职业道德对注册会计师很重要？
📖 答案
Because honesty and competence are their most valuable professional assets. 因为诚信与能力是他们最宝贵的职业资产。📝 解析
Ethical lapses harm credibility and may lead to legal liability. 道德失范会损害公信力并可能引发法律责任。✅ 这 20 道题覆盖了：
- 资产负债表、利润表、现金流量表、留存收益表
- 收入/费用确认、净亏损、费用分类
- 报表之间关系、附注、管理用途
- 市场价值、市盈率
- GAAP/IFRS 规则及经济后果
- 审计与职业道德