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【单选题】
以下业务中,不影响企业营业利润的是___。
A. 处置固定资产净收益
B. 支付广告费
C. 应收账款计提减值准备
D. 报废固定资产净损失
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答案
D
解析
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相关试题
【单选题】
在下列各项税费中应在利润表中的“税金及附加”项目下反映的是___。
A. 印花税
B. 房产税
C. 土地使用税
D. 资源税
【单选题】
利润表是指反映企业___中经营成果的报表。
A. 特定日期
B. 年末
C. 一定会计期间
D. 季末
【单选题】
下列不属于利润表作用的是___。
A. 是评价考核企业经营业绩的依据
B. 反映企业一定会计期间的经营成果
C. 反映企业财务状况
D. 反映企业利润形成过程
【单选题】
利润表中的利润项目中不是完全根据表内项目计算的是___。
A. 营业利润
B. 利润总额
C. 净利润
D. 每股收益
【单选题】
下列不是利润表填列项目的是___。
A. 应交税费
B. 税金及附加
C. 投资收益
D. 所得税费用
【单选题】
在下列各项税费中不在利润表中的“税金及附加”项目下反映的是___。
A. 增值税
B. 城市维护建设税
C. 消费税
D. 资源税
【单选题】
我国利润表采用格式是___。
A. 单步式
B. 多步式
C. 账户式
D. 报告式
【单选题】
下列与计算营业利润无关的项目是___。
A. 营业收入
B. 营业外收入
C. 营业成本
D. 资产减值损失
【单选题】
下列与计算利润总额无关的是___。
A. 投资收益
B. 营业外收入
C. 管理费用
D. 所得税费用
【单选题】
关于利润表的作用,下列说法正确的是___。
A. 反映企业利润形成的过程
B. 反映企业资产构成情况
C. 报表使用者通过利润表,评价企业财务状况
D. 反映企业负债构成情况
【单选题】
下列指标中衡量企业获利能力大小的指标是___。
A. 流动资产周转率
B. 每股收益
C. 权益乘数
D. 产权比率
【单选题】
某股份公司上市流通的普通股每股股价为17元,每股收益为2元,该公司的市盈率为___。
A. 17元
B. 34元
C. 8.5元
D. 2元
【单选题】
企业经营成果结构分析的共同比基数是___。
A. 营业利润
B. 营业成本
C. 营业收入
D. 利润总额
【单选题】
以下___指标是评价上市公司获利能力的基本核心指标。
A. 每股收益
B. 市盈率
C. 每股市价
D. 净利润
【单选题】
在下列各项中,计算结果等于股利支付率的是___。
A. 每股收益除以每股股利
B. 每股股利除以每股收益
C. 每股股利除以每股市价
D. 每股收益除以每股市价
【单选题】
下列不属于反映盈利能力的指标是___。
A. 销售净利率
B. 应收账款周转率
C. 每股收益
D. 总资产报酬率
【单选题】
计算下列各项指标时,不需要采用平均数的有___。
A. 净资产收益率
B. 成本费用利润率
C. 存货周转率
D. 总资产报酬率
【单选题】
以下应在“吸收投资收到的现金”项目下反映的是___。
A. 发行股票
B. 取得股票股利
C. 长期借款
D. 取得现金股利
【单选题】
2018年营业收入为100万元,增值税销项税为17万元,2018年应收账款年初数为15万元,期末数为12万元。假定不考虑其他因素,根据上述资料,该企业2016年“销售商品收到的现金”项目的金额为___万元。
A. 114
B. 117
C. 120
D. 129
【单选题】
以下项目属于投资活动产生的现金流量的是___。
A. 取得投资收益收到的现金
B. 分配股利支付的现金
C. 吸收投资收到的现金
D. 经营租赁支付的现金
【单选题】
编制现金流量表的目的是为会计信息使用者提供企业一定会计期间内___流入和流出的信息。
A. 现金
B. 现金等价物
C. 现金及现金等价物
D. 净利润
【单选题】
以流量表中的营业收入为起点,调节与经营活动有关的项目的增减变动,然后计算出经营活动产生的现金流量的方法是___。
A. 间接法
B. 直接法
C. 计算法
D. 调整法
【单选题】
引起现金流量发生变动的经济业务是___。
A. 将现金存入银行
B. 用现金购买短期国债
C. 用现金偿还短期银行借款
D. 向银行存入现金
【单选题】
以下应在“吸收投资收到的现金”项目下反映的是___。
A. 发行股票
B. 取得股票股利
C. 长期借款
D. 取得现金股利
【单选题】
下列各项中,属于投资活动的有___。
A. 购买原材料
B. 支付生产经营人员工资
C. 缴纳税款
D. 购建固定资产
【单选题】
不引起现金流量净额变动的项目是___。
A. 用银行存款清偿10万元的债务
B. 从银行提取现金
C. 用固定资产抵偿债务
D. 用银行存款支付管理费用
【单选题】
某企业本期企业出售股票,该股票的投资成本2.5万元,出售收入3万元存入银行,则现金流量表中,收回投资收到的现金是___。
A. 3万元
B. 2.5万元
C. 5.5万元
D. 0.5万元
【单选题】
企业出售一项债券投资,本金为30万元,收回全部投资金额35万元,其中,5万元是债券利息,则现金流量表中收回投资收到的现金是___。
A. 65万
B. 5万
C. 30万
D. 35万
【单选题】
现金流量表的编制范围是___。
A. 涉及现金项目之间增减变动的经济业务
B. 涉及非现金项目之间增减变动的经济业务
C. 涉及现金项目与非现金项目之间增减变动的经济业务
D. 涉及所有的经济业务
【单选题】
甲企业本期发生下列业务:①企业本年实际支付工资及各种奖金、津贴共100万元,其中,在建工程人员工资20万元;②支付离退休人员工资40万元;③支付在岗职工困难补助10万元;④支付职工养老保险40万元。则现金流量表中,支付给职工以及为职工支付的现金为___。
A. 120万元
B. 140万元
C. 130万元
D. 150万元
【单选题】
下列不属于现金流量表编制方法的是___。
A. 工作底稿法
B. T型账户法
C. 现金类日记账法
D. 直接填列法
【单选题】
不会引起现金流量发生变化的事项是___。
A. 纳税
B. 计提折旧
C. 发工资
D. 支付电费
【单选题】
构建固定资产而发生的借款利息资本化部分,在现金流量表中的___项目中反映。
A. 构建固定资产无形资产和其他长期资产支付的现金
B. 取得借款收到的现金
C. 偿还债务支付的现金
D. 分配股利、利润或偿付利息所支付的现金
【单选题】
下列不属于经营活动的现金流量项目的是___。
A. 收到的退税
B. 支付劳务费付出的现金
C. 取得投资收益收到的现金
D. 经营性租赁收到的现金
【单选题】
捐赠现金计入现金流量表中___项目。
A. 支付的与投资活动有关的现金
B. 支付的与经营活动有关的现金
C. 支付的其他与筹资活动有关的现金
D. 偿还债务支付的现金
【单选题】
企业因发行股票、债券等方式筹集资金而由企业直接支付的审计、咨询费用,在现金流量表中___项目反映。
A. 支付的与投资活动有关的现金
B. 支付的与经营活动有关的现金
C. 吸收投资收到的现金
D. 支付的其他与筹资活动有关的现金
【单选题】
分期付款购买固定资产支付的分期款项在现金流量表中___项目反映。
A. 构建固定资产无形资产和其他长期资产支付的现金
B. 支付的与经营活动有关的现金
C. 支付的与筹资活动有关的现金
D. 支付的与投资活动有关的现金
【单选题】
支付在建工程人员工资属于___活动产生的现金流量。
A. 经营活动
B. 投资活动
C. 筹资活动
D. 汇率变动
【单选题】
以下应在“收到其他与筹资活动有关的现金”项目下反映的是___。
A. 接受现金捐赠
B. 取得股票股利
C. 长期借款
D. 取得现金股利
【单选题】
2018年主营业务收入为200万元,增值税销项税为32万元,2018年应收账款年初数为30万元,期末数为20万元。假定不考虑其他因素,根据上述资料,该企业2018年“销售商品提供劳务收到收到的现金”项目的金额为___万元。
A. 234
B. 224
C. 284
D. 242
推荐试题
【多选题】
A vApp template recently added to a Content Library is not displayed. Which two actions could correct this problem? (Choose two.)___
A. Manually synchronize the library
B. Select the Download all library content immediately option
C. Select the Sync subscribed library option
D. Manually download the vApp template
【多选题】
What are three valid disk configurations for the vSphere Data Protection 6.x Appliance? (Choose three.)___
A. 500GB
B. 1TB
C. 1.5TB
D. 2TB
E. 4TB
【多选题】
Which three connection types are available when configuring a vSwitch in the vSphere Web Client? (Choose three.)___
A. VMkernel Network Adapter
B. Physical Network Adapter
C. Virtual Machine Port Group for a Standard Switch
D. vMotion Network Adapter
E. vSAN Network Adapter
【多选题】
Which three features can be enabled for a new host cluster? (Choose three.)___
A. Storage Distributed Resource Scheduling
B. High Availability
C. Fault Tolerance
D. Distributed Resource Scheduling
E. Virtual SAN
【多选题】
An administrator receives a report that no real time statistics are available for a virtual machine in the vCenter Server inventory. Which two statements indicate likely causes of the problem? (Choose two.)___
A. The virtual machine is powered off.
B. The host containing the virtual machine is disconnected from vCenter Server.
C. There is insufficient real time data to display the information.
D. The vCenter Server service is not running.
【多选题】
Your manager has given you a bash script that retrieves data for ESXi 6.x host configurations. This data needs to be collected right after the installation of a host and must be run directly on the host. Which two actions can be used to run this script on an ESXi host? (Choose two.)___
A. Connect to the host with Ruby vSphere Console and run the script from there.
B. Enable SSH access from the Direct Console User Interface.
C. Enable the ESXi Shell from the
D. irect Console User Interface.
【多选题】
Which two are true about the Risk badge in vRealize Operations? (Choose two.)___
A. The Risk badge indicates potential future problems that may degrade the performance of the system.
B. Risks may require attention in the near future.
C. The Risk badge indicates problems that are degrading performance of the system.
D. Risks require attention now to correct system performance problems.
【多选题】
vSphere Update Manager allows which two virtual machine attributes to be upgraded? (Choose two.)___
A. Virtual machine firewall policies for NSX.
B. Software Packages in the virtual machine.
C. Virtual machine Hardware Version.
D. VMware Tools Upgrade.
【多选题】
What are two benefits of using NFS 4.1 with vSphere 6.x as compared to NFS 3? (Choose two.)___
A. NFS 4.1 supports Kerberos Authentication
B. NFS 4.1 supports multipathing
C. NFS 4.1 supports IPv6
D. NFS 4.1 supports hardware acceleration
【多选题】
Which three statements are true regarding Fault Tolerance? (Choose three.)___
A. Applications need to be continuously available to users.
B. Applications without native clustering capabilities can be protected.
C. Custom clustering solutions are complicated to configure and maintain.
D. Applications that have 16 vCPUs are supported.
E. Prevents application crashes by analyzing the workload and correcting problems.
【多选题】
Which two statements are true regarding VMware vSphere Flash Read Cache (vFRC)? (Choose two.)___
A. Cache fills and cache evictions happen in the granularity of a cache block size.
B. vFRC caches data from both read and write I/Os, but write I/Os are always serviced by the underlying storage.
C. vFRC caches data from both read and write I/Os, but write I/Os are always serviced by the underlying cache data.
D. Cache fills and cache evictions happen in the granularity of the disk block size.
【多选题】
What are two possible causes of Storage Distributed Resource Scheduler (SDRS) being disabled on one or more virtual machine disks in a datastore cluster? (Choose two.)___
A. The virtual machine has vSphere Fault Tolerance disabled.
B. The virtual machine is a template.
C. The virtual machine swap file is on a shared datastore.
D. The disk is a CD-ROM/ISO file.
【多选题】
An administrator attempts to install vCenter Single Sign-On Server. The installer returns an error message indicating that the installation failed. Prior to the installation, all setup prerequisites were met. The administrator has generated a vCenter Server Single Sign-On support bundle. Which two files should the administrator analyze to determine the cause of the failure? (Choose two.)___
A. Server\utils\logs\imsTrace.log
B. Server\utils\logs\install.txt
C. %TEMP%\utils\logs\vminst.log
D. %TEMP%\vminst.log
【多选题】
An administrator is unable to remove an ESXi 6.x host from a vSphere Distributed Switch. What are two likely reasons for this issue? (Choose two.)___
A. Vmkernel interfaces on the switch are still in use.
B. VM Network port group adapters are connected to different switch.
C. Physical NICs are migrated to different switch.
D. VM Network adapters are connected to this switch.
【多选题】
Which two Identity Sources are available to add for vCenter Single Sign-On authentication? (Choose two.)___
A. LocalOS
B. OpenLDAP
C. NIS as an LDAP Server
D. VCMSDS
【多选题】
What are three goals of resource management within a cluster? (Choose three.)___
A. To prevent virtual machines from monopolizing resources and to guarantee predictable service rates.
B. To exploit undercommitted resources and overcommit with graceful degradation.
C. To provide solutions to potential problems that you might encounter when using vCenter Server.
D. To control the relative importance of virtual machines and provide flexible dynamic partitioning.
E. To provide additional network administration capabilities.
【多选题】
Which three actions can be taken as a result of executing the vSphere Update Manager 6.x scan and remediation wizards? (Choose three.)___
A. Install and upgrade software in virtual machines.
B. Upgrade the firmware on ESXi host devices.
C. Upgrade and Patch ESXi hosts.
D. Install and update third-party software on hosts.
E. Upgrade virtual machine hardware.
【多选题】
Which two statements are true about deploying and using vSphere Replication? (Choose two.)___
A. ESXi hosts managed by a single vCenter Server instance require a connection between the two vSphere Replication appliances.
B. Sites managed by different vCenter Server instances require a connection between the two vSphere Replication appliances.
C. Sites managed by different vCenter Server instances require the use of Site Recovery Manager and a connection between the two vSphere Replication appliances.
D. ESXi hosts managed by a single vCenter Server instance require a single vSphere Replication appliance.
【多选题】
An administrator is attempting to power on a virtual machine, but the task is hanging at 95%. What three scenarios best explain why this problem is happening? (Choose three.)___
A. A virtual machine question is currently being posed to the administrator.
B. Another task for the virtual machine or other component is already in progress.
C. The VMware High Availability cluster has insufficient resources to guarantee failover.
D. The host has lost access to the storage device containing the virtual machine files.
E. The host is under resource contention and unable to power on the virtual machine.
【多选题】
Which three features are not supported when using Fault Tolerance in vSphere 6.x? (Choose three.)___
A. Virtual Volumes (VVOLS)
B. Storage vMotion
C. Virtual Machine Component Protection
D. vMotion
E. vSphere Distributed Switches
【多选题】
Which two storage controller configurations can be used with Virtual SAN? (Choose two.)___
A. SAS controllers in Passthrough mode
B. SAS controllers in RAID0 mode
C. SAS controllers in RAID1 mode
D. SAS controllers in RAID10 mode
【多选题】
Which three are requirements when using vMotion to move a virtual machine across vCenter Server systems? (Choose three.)___
A. Both vCenter Servers must be using Enhanced Linked Mode.
B. Both vCenter Servers must be in the same Single Sign-On Domain.
C. Time must be synchronized.
D. Duplicate VM MAC addresses must be configured.
E. Both vCenter Servers must have High Availability enabled on source and destination clusters.
【多选题】
Which two components can be used when configuring Enhanced Linked Mode? (Choose two.)___
A. vCenter Server Appliance
B. vRealize Operations Manager
C. vSphere Management Appliance
D. vCenter Server for Windows
【多选题】
An organization has a number of virtual machines that would benefit from Fault Tolerance. These include: <A single vCPU Apache Server> < A dual vCPU vCenter Server> < A quad vCPU SQL Server> <An eight vCPU Hadoop Server>. Which two virtual machines can be configured to use VMware Fault Tolerance? (Choose two.)___
A. Apache Server
B. vCenter Server
C. SQL Server
D. Hadoop Server
【多选题】
Which two badges are major badges in vRealize Operations? (Choose two.)___
A. Risk
B. Efficency
C. Workload
D. Faults
【多选题】
An administrator is deploying multiple Windows 2003 Virtual Machines from the same template. What two steps should be taken to avoid network conflicts? (Choose two.)___
A. Customize the guest operating system.
B. Install VMware Tools into the new virtual machines.
C. Copy the Microsoft Sysprep tools onto the vCenter Server system.
D. Ensure the e1000 vmnic is selected for each new virtual machine.
【多选题】
Which three conditions would prevent Storage I/O Control from being enabled on a group of datastores? (Choose three.)___
A. The datastores planned for the solution are used by different vSphere clusters.
B. A datastore planned for the solution is configured as a Raw Device Mapping file.
C. A datastore planned for the solution has three extents.
D. A datastore planned for the solution is configured as NFS.
E. The organization has an Enterprise license.
【多选题】
Which two actions are prerequisites to adding ESXi 6.x hosts to a vSphere Distributed Switch? (Choose two.)___
A. Verify that there is at least one Distributed Port Group on the Distributed Switch.
B. Verify that the Distributed Port Group have active uplinks configured in its teaming and failover policy.
C. Verify that the
D. istributed Switch has been configured with a Network Profile.
【多选题】
An organization has configured Distributed Power Management (DPM) on a vSphere 6 cluster. The organization wants to be alerted when an ESXi host has been powered down by DPM. Which two options represent the type and name of the alarm that would accomplish this? (Choose two.)___
A. DrsEnteringStandbyModeEvent
B. DrsEnteredStandbyModeEvent
C. Event-based
D. Condition-based
【多选题】
Which two allow for the disabling of Network Rollback operations? (Choose two.)___
A. Modifying the vpxd advanded configuration options and adding the config.vpxd.network.rollback key
B. Modifying the C:\ProgramData\VMware\CIS\cfg\vmware-vpx\vpxd.cfg file and adjusting the<rollback> xml tag
C. Modifying the C:\ProgramData\VMware\CIS\cfg\vmware-vpx\vpxd.cfg file and adjusting the <networkrollback> xml tag
D. Modifying the C:\ProgramData\VMware\CIS\cfg\vmware-vpx\firstboot\vpxd-service- spec.prop file and adjusting the <rollback> xml tag
【多选题】
An administrator is tasked with performing a vMotion migration of a virtual machine. The virtual machine is configured as follows: <vSphere Flash Read Cache (vFRC) enabled> <Is part of a Distributed Resource Cluster (DRS) Cluster> Which two statements are true? (Choose two.)___
A. Each ESXi host in the cluster supports multiple virtual flash resources.
B. Each ESXi host in the cluster supports one virtual flash resource.
C. DRS treats powered-on virtual machines with Flash Read Cache as having a preferred affinity to their current host and moves them only for mandatory reasons.
D. DRS treats powered-on virtual machines with Flash Read Cache as having a required affinity to their current host and does not move them.
【多选题】
An administrator is using the Host Failures to Tolerate Admission Control Policy for a vSphere High Availability ___ cluster. When configuring this setting on the cluster, the administrator sees this error message: <Insufficient resources to satisfy HA failover level on cluster > What are two likely causes for the error? (Choose two.)(AB)
A. The hosts in the cluster are disconnected.
B. A host in the cluster is displaying an HA error.
C.
D. istributed Resource Scheduler has not been configured on the cluster.
【多选题】
What are two ways to identify TCP/IP stack information? (Choose two.)___
A. Using the vSphere Web Client
B. Using esxcli network ip netstack
C. Using esxcfg-netstack
D. Using the vSphere Client
【多选题】
Which two actions are required when enabling vFlash Read Cache for a virtual machine's virtual disk? (Choose two.)___
A. A value in the Virtual Flash Read Cache text box must be entered.
B. A Flash Resource Pool for Cache size reservation must be entered.
C. The Device backing and the block size must be configured.
D. The
E. nable virtual flash host swap cache check box must be selected.
【多选题】
What two IT infrastructure components are virtualized by vSphere Essentials? (Choose two.)___
A. Networks
B. Applications
C. Storage
D. Management
【多选题】
When attempting to access a virtual machine, an administrator is unable to login using the vSphere credentials. What two options are probable causes of the authentication failure? (Choose two.)___
A. The vSphere credentials have not been granted permissions.
B. The vSphere credentials are granted read-only permissions.
C. The vSphere credentials are granted no-access permissions.
D. The vSphere credentials are not a member of the local administrator group.
【多选题】
An administrator is performing a scripted installation of ESXi 6.x. In which three locations does the script need to be? (Choose three.)___
A. PXE Server
B. HTTPS
C. FTP
D. NFS
E. VVOLs Datastore
【多选题】
In order for a company to meet regulatory requirements, all ESXi 6.x Hosts must be configured to direct logs to a syslog server. What are two ways ESXi hosts can configured for this action? (Choose two)___
A. Use the esxcli system syslog command.
B. Edit them in the ESXi host Advanced System Settings.
C. From the Syslog collector user interface of the Web Client.
D. Syslog logging is not available for
E. SXi Hosts.
【多选题】
Which three actions can be executed when an alarm is triggered? (Choose three.)___
A. Send an email.
B. Send an SNMP trap.
C. Run a script or command.
D. Run an Orchestrator workflow.
E. Send a trigger to syslog.
【多选题】
An administrator is attempting to power on a virtual machine, but is unable to do so. Which two reasons are probable causes of the failure? (Choose two.)___
A. Storage access to the virtual machine swap file has been lost.
B. One of the virtual machine VMDK files is locked.
C. Virtual machine is running CentOS 7.0 64-bit.
D. Virtual machine has Hyper-Threading enabled.
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