CHAPTER 15
EQUITY
CHAPTER LEARNING OBJECTIVES
1. Discuss the characteristics of the corporate form of organization.
2. Identify the key components of equity.
3. Explain the accounting procedures for issuing shares.
4. Describe the accounting for treasury shares.
5. Explain the accounting for and reporting of preference shares.
6. Describe the policies used in distributing dividends.
7. Identify the various forms of dividend distributions.
8. Explain the accounting for share dividends and share splits.
9. Indicate how to present and analyze equity.
*10. Explain the different types of preference share dividends and their effect on book value per share.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 2
TRUE-FALSE—Conceptual
1. A corporation is incorporated in only one country regardless of the number of countries in
which it operates.
2. The preemptive right allows shareholders the right to vote for directors of the company.
3. Ordinary shares is the residual corporate interest that bears the ultimate risks of loss.
4. Earned capital consists of contributed capital and retained earnings.
5. True no-par shares should be carried in the accounts at issue price without any share
premium reported.
6. Companies allocate the proceeds received from a lump-sum sale of securities based on
the securities‘ par values.
7. Companies should record shares issued for services or noncash property at either the fair
value of the shares issued or the fair value of the consideration received.
8. Treasury shares are a company‘s own shares that have been reacquired and retired.
9. The cost method records all transactions in treasury shares at their cost and reports the
treasury shares as a deduction from ordinary shares.
10. When a corporation sells treasury shares below its cost, it usually debits the difference
between cost and selling price to Share Premium—Treasury.
11. Participating preference shares require that if a company fails to pay a dividend in any
year, it must make it up in a later year before paying any ordinary dividends.
12. Callable preference shares permit the corporation at its option to redeem the outstanding
preference shares at stipulated prices.
13. The laws of some jurisdictions require that corporations restrict their contributed capital
from distribution to shareholders.
14. Many companies pay dividends in amounts equal to their legally available retained
earnings.
15. All dividends, except for liquidating dividends, reduce the total shareholders‘equity of a
corporation.
16. Dividends payable in assets of the corporation other than cash are called property
dividends or dividends in kind.
17. When a share dividend is declared on the ordinary shares outstanding, a company is
required to transfer the par value of the shares issued from retained earnings.
Equity 15 - 3 18. Share splits and share dividends have the same effect on a company‘s retained earnings
and total shareholders‘ equity.
19. The return on ordinary share equity is computed by dividing net income by the average
ordinary equity.
20. The payout ratio is determined by dividing cash dividends paid to ordinary shareholders
by net income available to ordinary shareholders.
MULTIPLE CHOICE—Conceptual
21. The residual interest in a corporation belongs to the
a. management.
b. creditors.
c. ordinary shareholders.
d. preference shareholders.
22. The pre-emptive right of an ordinary shareholder is the right to
a. share proportionately in corporate assets upon liquidation.
b. share proportionately in any new issues of stock of the same class.
c. receive cash dividends before they are distributed to preference shareholders.
d. exclude preference shareholders from voting rights.
23. The pre-emptive right enables a shareholder to
a. share proportionately in any new issues of shares of the same class.
b. receive cash dividends before other classes of stock without the pre-emptive right.
c. sell ordinary shares back to the corporation at the option of the shareholder.
d. receive the same amount of dividends on a percentage basis as the preference
shareholders.
S24. Special characteristics of the corporate form that affect accounting include the
a. influence of corporate law.
b. use of the share system.
c. development of a variety of ownership interests.
d. All of these answer choices are correct.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 4
25. Hiro Corp. issues shares which bear the ultimate risks of loss and receive the benefit of
success. These shares are not guaranteed dividends nor assets upon dissolution. These shares are considered
Ordinary Preference
a. Yes Yes
b. Yes No
c. No Yes
d. No No
26. Categories of equity include all of the following except
a. Non-controlling interest.
b. Accumulated other comprehensive income.
c. Liquidating dividends.
d. Treasury shares.
S27. Shareholders of a business enterprise are said to be the residual owners. The term residual owner means that shareholders
a. are entitled to a dividend every year in which the business earns a profit.
b. have the rights to specific assets of the business.
c. bear the ultimate risks and uncertainties and receive the benefits of enterprise
ownership.
d. can negotiate individual contracts on behalf of the enterpris
e.
28. Total shareholders‘ equity represents
a. a claim to specific assets contributed by the owners.
b. the maximum amount that can be borrowed by the enterprise.
c. a claim against a portion of the total assets of an enterprise.
d. only the amount of earnings that have been retained in the business.
29. A primary source of shareholders‘ equity is
a. income retained by the corporation.
b. appropriated retained earnings.
c. contributions by shareholders.
d. both income retained by the corporation and contributions by holders.
30. Equity is generally classified into two major categories:
a. contributed capital and appropriated capital.
b. appropriated capital and retained earnings.
c. retained earnings and unearned capital.
d. earned capital and contributed capital.
31. The accounting problem in a lump sum issuance is the allocation of proceeds between the
classes of securities. An acceptable method of allocation is the
a. pro forma method.
b. proportional method.
c. incremental metho
d.
d. either the proportional method or the incremental method.
Equity 15 - 5 32. When a corporation issues its ordinary shares in payment for services, the least
appropriate basis for recording the transaction is the
a. fair value of the services received.
b. par value of the shares issued.
c. fair value of the shares issue
d.
d. Any of these provides an appropriate basis for recording the transaction.
33. Direct costs incurred to sell shares such as underwriting costs should be accounted for as
1. a reduction of share premium.
2. an expense of the period in which the shares are issued.
3. an intangible asset.
a. 1
b. 2
c. 3
d. 1 or 3
34. A ―secret reserve‖ will be created if
a. inadequate depreciation is charged to income.
b. a capital expenditure is charged to expense.
c. liabilities are understate
d.
d. shareholders‘ equity is overstated.
P35. Which of the following represents the total number of shares that a corporation may issue under the terms of its charter?
a. authorized shares
b. issued shares
c. unissued shares
d. outstanding shares
S36. Shares that have a fixed per-share amount printed on each share certificate are called
a. stated value shares.
b. fixed value shares.
c. uniform value shares.
d. par value shares.
S37. Which of the following is not a legal restriction related to profit distributions by a corporation?
a. The amount distributed to owners must be in compliance with the laws governing
corporations.
b. The amount distributed in any one year can never exceed the net income reported for
that year.
c. Profit distributions must be formally approved by the board of directors.
d. Dividends must be in full agreement with the capital contracts as to preferences and
participation.
38. Ordinary no-par shares
a. Are considered illegal.
b. May be subject to high taxes.
c. May be sold at a premium.
d. All of these answer choices are correct.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 6
39. Dunn Trading Co. issued 2,500 ordinary shares, The shares have a ?2 par value and sold
for ?12 per share. Dunn incurre d ?3,000 to sell the shares related to underwriting costs and legal fees. Dunn Trading Co. will record the ?3,000 as
a. A debit to Share Premium—Ordinary.
b. A debit to Financing Expense.
c. A credit to Share Premium—Ordinary.
d. A credit to Share Capital—Ordinary.
S40. In January 2015, Finley Corporation, a newly formed company, issued 10,000 shares of its $10 par ordinary shares for $15 per share. On July 1, 2015, Finley Corporation reacquired 1,000 shares of its outstanding shares for $12 per share. The acquisition of these treasury shares
a. decreased total shareholders‘ equity.
b. increased total shareholders‘ equity.
c. did not change total shareholders‘ equity.
d. decreased the number of issued shares.
P41. Treasury shares are
a. shares held as an investment by the treasurer of the corporation.
b. shares held as an investment of the corporation.
c. issued and outstanding shares.
d. issued but not outstanding shares.
42. When treasury shares are purchased for more than the par value of the shares and the
cost method is used to account for treasury shares, what account(s) should be debited?
a. Treasury shares for the par value and share premium for the excess of the purchase
price over the par value.
b. share premium for the purchase price.
c. Treasury shares for the purchase price.
d. Treasury shares for the par value and retained earnings for the excess of the
purchase price over the par value.
43. ―Gains‖ on sales of treasury shares (using the cost method) should be credited to
a. share premium—treasury.
b. share capital.
c. retained earnings.
d. other incom
e.
44. Porter Corp. purchased its own par value shares on January 1, 2015 for $20,000 and
debited the treasury shares account for the purchase price. The shares were subsequently sold for $12,000. The $8,000 difference between the cost and sales price should be recorded as a deduction from
a. share premium—treasury to the extent that previous net ―gains‖from sales of the
same class of stock are included therein; otherwise, from retained earnings.
b. share premium—treasury without regard as to whether or not there have been
previous net ―gains‖ from sales of the same class of shares included therein.
c. retained earnings.
d. net incom
e.
Equity 15 - 7 45. How should a ―gain‖ from the sale of treasury shares be reflected when using the cost
method of recording treasury shares transactions?
a. As other income shown on the income statement.
b. As share premium from treasury share transactions.
c. As an increase in the amount shown for share capital.
d. As an increase in the retained earnings amount.
46. Which of the following best describes a possible result of treasury share transactions by a
corporation?
a. May increase but not decrease retained earnings.
b. May increase net income if the cost method is used.
c. May decrease but not increase retained earnings.
d. May decrease but not increase net incom
e.
47. Which of the following features of preference shares makes the security more like debt
than an equity instrument?
a. Participating
b. Voting
c. Redeemable
d. Noncumulative
48. The cumulative feature of preference shares
a. limits the amount of cumulative dividends to the par value of the preference shares.
b. requires that preference dividends not paid in any year must be made up in a later
year before dividends are distributed to ordinary shareholders.
c. means that the shareholder can accumulate preference shares until it is equal to the
par value of ordinary shares at which time it can be converted into ordinary shares.
d. enables a preference shareholder to accumulate dividends until they equal the par
value of the shares and receive the shares in place of the cash dividends.
P49. According to IFRS, redeemable preference shares should be
a. included with ordinary shares.
b. included as a liability.
c. excluded from the statement of financial position.
d. included as a contra item in shareholders‘ equity.
S50. Cumulative preference dividends in arrears should be shown in a corporation‘s statement of financial position as
a. an increase in current liabilities.
b. an increase in equity.
c. a footnote.
d. an increase in current liabilities for the current portion and non-current liabilities for the
long-term portion.
51. The features most frequently associated with preference shares include all of the following
except
a. Callable at the option of the shareholder.
b. Convertible into ordinary shares.
c. Non-voting.
d. Preference as to assets in the event of liquidation.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 8
52. When preference shares share ratably with the ordinary shareholders in any profit
distributions beyond the prescribed rate this is known as the
a. Cumulative feature.
b. Participating feature.
c. Callable feature.
d. Redeemable featur
e.
53. Liquidating dividends
a. Are prohibited under IFRS.
b. Require a credit to Share Capital—Ordinary.
c. Reduce amounts paid-in by shareholders.
d. All of these answer choices are correct.
54. At the date of the financial statements, ordinary shares issued would exceed ordinary
shares outstanding as a result of the
a. declaration of a share split.
b. declaration of a share dividend.
c. purchase of treasury shares.
d. payment in full of subscribed shares.
55. An entry is not made on the
a. date of declaration.
b. date of record.
c. date of payment.
d. An entry is made on all of these dates.
56. Cash dividends are paid on the basis of the number of shares
a. authorized.
b. issued.
c. outstanding.
d. outstanding less the number of treasury shares.
57. Which of the following statements about property dividends is not true?
a. A property dividend is usually in the form of securities of other companies.
b. A property dividend is also called a dividend in kind.
c. The accounting for a property dividend should be based on the carrying value (book
value) of the nonmonetary assets transferred.
d. All of these statements are tru
e.
58. Houser Corporation owns 4,000,000 shares of Baha Corporation. On December 31, 2015,
Houser distributed these shares as a dividend to its shareholders. This is an example of a
a. property dividend.
b. share dividend.
c. liquidating dividen
d.
d. cash dividend.
59. A dividend which is a return to shareholders of a portion of their original investments is a
a. liquidating dividend.
b. property dividend.
c. liability dividen
d.
d. participating dividend.
Equity 15 - 9 60. A mining company declared a liquidating dividend. The journal entry to record the
declaration must include a debit to
a. Retained Earnings.
b. Share Premium.
c. Accumulated Depletion.
d. Accumulated Depreciation.
61. If management wishes to ―capitalize‖ part of the earnings, it may issue a
a. cash dividend.
b. share dividend.
c. property dividen
d.
d. liquidating dividend.
62. Which dividends do not reduce equity?
a. Cash dividends
b. Share dividends
c. Property dividends
d. Liquidating dividends
63. The declaration and issuance of a share dividend
a. increases ordinary shares outstanding and increases total equity.
b. decreases retained earnings but does not change total equity.
c. may increase share premium but does not change total equity.
d. increases retained earnings and increases total equity.
64. Quirk Corporation issued a 100% share dividend of its ordinary shares which had a par
value of $10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued?
a. There should be no capitalization of retained earnings.
b. Par value
c. Fair value on the declaration date
d. Fair value on the payment date
65. The issuer of an ordinary share dividend to ordinary shareholders should transfer from
retained earnings to contributed capital an amount equal to the
a. fair value of the shares issued.
b. book value of the shares issued.
c. minimum legal requirements.
d. par or stated value of the shares issued.
66. At the date of declaration of an ordinary share dividend, the entry should not include
a. a credit to Share Capital—Ordinary.
b. a credit to Ordinary Share Dividend Distributable.
c. a debit to Retained Earnings.
d. All of these are acceptabl
e.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 10
67. The balance in Ordinary Share Dividend Distributable should be reported as a(n)
a. deduction from share capital—ordinary.
b. addition to share capital—ordinary.
c. current liability.
d. contra current asset.
68. A feature common to both share splits and share dividends is
a. a transfer to earned capital of a corporation.
b. that there is no effect on total equity.
c. an increase in total liabilities of a corporation.
d. a reduction in the contributed capital of a corporation.
69. What effect does the issuance of a 2-for-1 share split have on each of the following?
Par Value per Share Retained Earnings
a. No effect No effect
b. Increase No effect
c. Decrease No effect
d. Decrease Decrease
70. Which one of the following disclosures should be made in the equity section of the
statement of financial position, rather than in the notes to the financial statements?
a. Dividend preferences
b. Liquidation preferences
c. Call prices
d. Conversion or exercise prices
71. The return on ordinary share equity is calculated by dividing
a. net income less preference dividends by average ordinary shareholders‘ equity.
b. net income by average ordinary shareholders‘ equity.
c. net income less preference dividends by ending ordinary shareholders‘ equity.
d. net income by ending ordinary shareholders‘ equity.
72. The payout ratio can be calculated by dividing
a. dividends per share by earnings per share.
b. cash dividends by net income less preference dividends.
c. cash dividends by market price per share.
d. dividends per share by earnings per share and dividing cash dividends by net income
less preference dividends.
73. Younger Company has outstanding both ordinary shares and nonparticipating, non-
cumulative preference shares. The liquidation value of the preference shares is equal to its par value. The book value per share of the ordinary shares is unaffected by
a. the declaration of a share dividend on preference payable in preference shares when
the market price of the preference is equal to its par value.
b. the declaration of a share dividend on ordinary shares payable in ordinary shares
when the market price of the ordinary shares is equal to its par value.
c. the payment of a previously declared cash dividend on the ordinary shares.
d. a 2-for-1 split of the ordinary shares.
Equity 15 - 11 P74. Ordinary shareholders‘equity divided by the number of ordinary shares outstanding is called
a. book value per share.
b. par value per share.
c. stated value per share.
d. market value per shar
e.
75. Which of the following is a required statement under IFRS?
Statement of financial position Statement of changes in equity
a. Yes No
b. Yes Yes
c. No No
d. No Yes
76. Trading on the equity is:
a. The ratio of the company‘s cash dividends to net income.
b. A return on assets that is higher than the cost of financing these assets.
c. The amount each share would receive if the company were liquidate
d.
d. The ―Revaluation Surplus‖ related to increases or decreases in items such as property,
plant, and equipment.
*77. Dividends are not paid on
a. noncumulative preference shares.
b. nonparticipating preference shares.
c. treasury shares.
d. Dividends are paid on all of thes
e.
*78. Noncumulative preferred dividends in arrears
a. are not paid or disclosed.
b. must be paid before any other cash dividends can be distributed.
c. are disclosed as a liability until pai
d.
d. are paid to preference shareholders if sufficient funds remain after payment of the
current preference dividend.
*79. How should cumulative preference dividends in arrears be shown in a corporation‘s statement of financial position?
a. Note disclosure
b. Increase in shareholders‘ equity
c. Increase in current liabilities
d. Increase in current liabilities for the amount expected to be declared within the year or
operating cycle, and increase in non-current liabilities for the balance
15 - 12
Test Bank for Intermediate Accounting, IFRS Edition, 2e
MULTIPLE CHOICE—Computational
Use the following information for questions 80 and 81.
Presented below is information related to Hale Corporation:
Share Capital—Ordinary, $1 par $4,300,000
Share premium—Ordinary 550,000
Share Capital—Preference 8 1/2%, $50 par 2,000,000
Share premium—Preference 400,000
Retained Earnings 1,500,000
Treasury Shares—Ordinary (at cost) 150,000
80. The total equity of Hale Corporation is
a. $8,600,000.
b. $8,750,000.
c. $7,100,000.
d. $7,250,000.
81. The total contributed capital related to the ordinary shares is
a. $4,300,000.
b. $4,850,000.
c. $5,250,000.
d. $4,700,000.
82. Manning Company issued 10,000 shares of its $5 par value ordinary shares having a fair
value of $25 per share and 15,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $480,000. How much of the proceeds would be allocated to the ordinary shares?
a. $50,000
b. $218,182
c. $250,000
d. $255,000
Equity 15 - 13 83. Norton Company issues 4,000 shares of its $5 par value ordinary shares having a fair
value of $25 per share and 6,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $192,000. What amount of the proceeds should be allocated to the preference shares?
a. $172,000
b. $120,000
c. $104,727
d. $90,000
84. Berry Corporation has 50,000 shares of $10 par ordinary shares authorized. The following
transactions took place during 2015, the first year of the corporation‘s existence: Sold 5,000 ordinary shares for $18 per share.
Issued 5,000 ordinary shares in exchange for a patent valued at $100,000.
At the end of the Berry‘s first year, total contributed capital amounted to
a. $40,000.
b. $90,000.
c. $100,000.
d. $190,000.
85. Glavine Company issues 6,000 shares of its $5 par value ordinary shares having a market
value of $25 per share and 9,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $288,000. The proceeds allocated to the ordinary shares is
a. $30,000
b. $130,909
c. $150,000
d. $157,091
86. Wheeler Company issued 5,000 shares of its $5 par value ordinary shares having a
market value of $25 per share and 7,500 shares of its $15 par value preference shares having a market value of $20 per share for a lump sum of $240,000. The proceeds allocated to the preference shares is
a. $215,000
b. $150,000
c. $130,909
d. $109,091
87. Hiro Corp. issues 1,000 €5 par value ordinary shares and 1,000 €20 par value preference
shares for a lump sum of €60,000. At the issue date, the ordinary shares were selling for €36 and the preference shares were selling for €28. The Share Premium—Ordinary account will be credited for
a. €31,000
b. €36,000
c. €26,250
d. €28,750
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 14
88. Hiro Corp. issues 1,000 €5 par value ordinary shares and 1,000 €20 par value preference
shares for a lump sum of €60,000. At the issue date, the ordinary shares were sell ing for €36 and the preference shares were selling for €28. How much is recorded in Hiro‘s statement of financial position for the preference shares?
a. €31,000
b. €36,000
c. €26,250
d. €28,750
89. On January 1 Hiro Corp. issues 1,000 no-par ordinary sha res for €15 per share. The
shares have a stated value of €5 per share. When Hiro prepares the journal entry to record the issuance of the shares which of the following will be recorded?
a. Debit Share Capital—Ordinary €5,000.
b. Credit Share Capital—Ordina ry €15,000.
c. Debit Share Premium—Ordinary €15,000.
d. Credit Share Premium—Ordinary €10,000
90. Five years ago, Dunn Trading Co. issued 2,500 ordinary shares. The shares have a ?2
par value and sold at that time for ?12 per share. On January 1, 2015, Dunn Trading Co.
Purchased 1,000 of these shares for ?24 per share. On September 30, 2015, Dunn reissued 500 of the shares for ?28 per share. The journal entry to record the reissuance will include
a. A debit to Treasury Shares ?12,000.
b. A credit to Share Premium—Treasury ?2,000.
c. A credit to Treasury Shares ?14,000.
d. A credit to cash ?14,000.
91. Pember Corporation started business in 2009 by issuing 200,000 shares of $20 par
ordinary shares for $36 each. In 2014, 20,000 of these shares were purchased for $52 per share by Pember Corporation and held as treasury shares. On June 15, 2015, these 20,000 shares were exchanged for a piece of property that had an assessed value of $810,000. Pember‘s shares are actively traded and had a fair price of $60 on June 15, 2015. The cost method is used to account for treasury shares. The amount of share premium—treasury resulting from the above events would be
a. $800,000.
b. $480,000.
c. $390,000.
d. $160,000.
92. On September 1, 2015, Valdez Company reacquired 12,000 shares of its $10 par value
ordinary shares for $15 per share. Valdez uses the cost method to account for treasury shares. The journal entry to record the reacquisition of the shares should debit
a. Treasury Shares for $120,000.
b. Share Capital—Ordinary for $120,000.
c. Share Capital—Ordinary for $120,000 and Share Premium—Ordinary for $60,000.
d. Treasury Shares for $180,000.
Equity 15 - 15 93. Gannon Company acquired 6,000 shares of its own ordinary shares at $20 per share on
February 5, 2010, and sold 3,000 of these shares at $27 per share on August 9, 2015.
The fair value of Gannon‘s ordinary shares was $24 per share at December 31, 2014, and $25 per share at December 31, 2015. The cost method is used to record treasury shares transactions. What account(s) should Gannon credit in 2015 to record the sale of 3,000 shares?
a. Treasury Shares for $81,000.
b. Treasury Shares for $60,000 and Share Premium—Treasury for $21,000.
c. Treasury Shares for $60,000 and Retained Earnings for $21,000.
d. Treasury Shares for $72,000 and Retained Earnings for $9,000.
94. Long Co. issued 100,000 shares of $10 par ordinary shares for $1,200,000. Long
acquired 8,000 shares of its own shares at $15 per share. Three months later Long sold 4,000 of these shares at $19 per share. If the cost method is used to record treasury shares transactions, to record the sale of the 4,000 treasury shares, Long should credit
a. Treasury Shares for $76,000.
b. Treasury Shares for $40,000 and Share Premium—Treasury for $36,000.
c. Treasury Shares for $60,000 and Share Premium—Treasury Stock for $16,000.
d. Treasury Shares for $60,000 and Share Premium—Ordinary for $16,000.
95. An analysis of equity of Hahn Corporation as of January 1, 2015, is as follows:
Share capital—ordinary, par value $20; authorized 100,000 shares;
issued and outstanding 90,000 shares $1,800,000 Share premium—ordinary 900,000
Retained earnings 760,000
Total $3,460,000 Hahn uses the cost method of accounting for treasury shares and during 2015 entered into the following transactions:
Acquired 2,500 of its shares for $75,000.
Sold 2,000 treasury shares at $35 per share.
Sold the remaining treasury shares at $20 per share.
Assuming no other equity transactions occurred during 2015, what should Hahn report at December 31, 2015, as total share premium?
a. $895,000
b. $900,000
c. $905,000
d. $915,000
96. Percy Corporation was organized on January 1, 2015, with an authorization of 1,200,000
ordinary shares with a par value of $6 per share. During 2015, the corporation had the following capital transactions:
January 5 issued 675,000 shares @ $10 per share
July 28 purchased 90,000 shares @ $11 per share
December 31 sold the 90,000 shares held in treasury @ $18 per share Percy used the cost method to record the purchase and reissuance of the treasury shares.
What is the total amount of share premium as of December 31, 2015?
a. $-0-.
b. $2,070,000.
c. $2,700,000.
d. $3,330,000.
Test Bank for Intermediate Accounting, IFRS Edition, 2e
15 - 16
97. Sosa Co.‘s equity at January 1, 2016 is as follows:
Share capital—ordinary, $10 par value; authorized 300,000 shares;
outstanding 225,000 shares $2,250,000 Share premium—ordinary 900,000
Retained earnings 2,190,000 Total $5,340,000 During 2016, Sosa had the following share transactions:
Acquired 6,000 shares of its shares for $270,000.
Sold 3,600 treasury shares at $50 a share.
Sold the remaining treasury shares at $41 per share.
No other share transactions occurred during 2016. Assuming Sosa uses the cost method to record treasury share transactions, the total amount of all share premium accounts at December 31, 2016 is
a. $891,600.
b. $870,000.
c. $908,400.
d. $927,600.
98. Presented below is the equity section of Oaks Corporation at December 31, 2015:
Share capital—ordinary, par value $20; authorized 75,000 shares;
issued and outstanding 45,000 shares $ 900,000 Share premium—ordinary 250,000
Retained earnings 500,000
$1,650,000 During 2016, the following transactions occurred relating to equity:
3,000 shares were reacquired at $28 per share.
3,000 shares were reacquired at $35 per share.
1,800 shares of treasury shares were sold at $30 per share.
For the year ended December 31, 2016, Oaks reported net income of $450,000. Assuming Oaks accounts for treasury under the cost method, what should it report as total equity on its December 31, 2016, statement of financial position?
a. $1,965,000.
b. $1,961,400.
c. $1,957,800.
d. $1,515,000.
99. On December 1, 2016, Abel Corporation exchanged 20,000 shares of its $10 par value
ordinary shares held in treasury for a used machine. The treasury shares were acquired by Abel at a cost of $40 per share, and are accounted for under the cost method. On the date of the exchange, the ordinary shares had a fair value of $55 per share (the shares were originally issued at $30 per share). As a result of this exchange, Abel‘s total equity will increase by
a. $200,000.
b. $800,000.
c. $1,100,000.
d. $900,000.
Equity 15 - 17 100. Luther Inc., has 2,000 shares of 6%, $50 par value, cumulative preference shares and 100,000 shares of $1 par value ordinary shares outstanding at December 31, 2016, and December 31, 2015. The board of directors declared and paid a $5,000 dividend in 2015.
In 2016, $24,000 of dividends are declared and paid. What are the dividends received by the preference shareholders in 2016?
a. $17,000
b. $12,000
c. $ 7,000
d. $ 6,000
101. Anders, Inc., has 5,000 shares of 5%, $100 par value, cumulative preference shares and 20,000 shares of $1 par value ordinary shares outstanding at December 31, 2016. There were no dividends declared in 2014. The board of directors declares and pays a $45,000 dividend in 2015 and in 2016. What is the amount of dividends received by the ordinary shareholders in 2016?
a. $15,000
b. $25,000
c. $45,000
d. $0
102. Colson Inc. declared a $160,000 cash dividend. It currently has 6,000 shares of 7%, $100 par value cumulative preference shares outstanding. It is one year in arrears on its preference shares. How much cash will Colson distribute to the ordinary shareholders?
a. $76,000.
b. $84,000.
c. $118,000.
d. Non
e.
103. On 1/1/16, Everwood Co. issues 10,000 shares of ￡10 par value convertible preference shares for ￡12 cash per share. Each share is convertible into 4 ordinary shares. On this date the ￡1 par value ordinary shares are selling for ￡3 per share. Approximately 2 years later, Everwood‘s shareholders convert their preference shares into ordinary shares. On the date of conversion the preference shares are selling for ￡16 and the ordinary shares are selling for ￡5 per share. The journal entry on 1/1/16 will include which of the following?
a. Credit Share Capital—Preference ￡20,000.
b. Credit Share Premium—Ordinary ￡20,000.
c. Credit Share Capital—Preference ￡100,000.
d. Debit Share Premium—Ordinary ￡20,000.
104. Everwood Co. issues 10,000 shares of ￡10 par value convertible preference shares for ￡12 cash per share. Each share is convertible into 4 ordinary shares. On this date the ￡1 par value ordinary shares are selling for ￡3 per share. Approximately 2 years later, Everwood‘s shareholders convert their preference shares into ordinary shares. On the date of conversion the preference shares are selling for ￡16 and the ordinary shares are selling for ￡5 per share. The journal entry on the date of conversion will include which of the following?
a. Credit Share Capital—Preference ￡20,000.
b. Credit Share Premium—Ordinary ￡80,000.
c. Credit Share Capital—Ordinary ￡100,000.
d. Credit Share Premium—Ordinary ￡160,000.
15 - 18
Test Bank for Intermediate Accounting, IFRS Edition, 2e
105. Pierson Corporation owned 10,000 shares of Hunter Corporation. These shares were purchased in 2014 for $90,000. On November 15, 2016, Pierson declared a property dividend of one share of Hunter for every ten shares of Pierson held by a shareholder. On that date, when the market price of Hunter was $14 per share, there were 90,000 shares of Pierson outstanding. What gain and net reduction in retained earnings would result from this property dividend?
Net Reduction in
Gain Retained Earnings
a. $0 $126,000
b. $0 $ 81,000
c. $45,000 $ 81,000
d. $45,000 $ 36,000
106. Stinson Corporation owned 30,000 shares of Matile Corporation. These shares were purchased in 2014 for $270,000. On November 15, 2016, Stinson declared a property dividend of one share of Matile for every ten shares of Stinson held by a shareholder. On that date, when the market price of Matile was $14 per share, there were 270,000 shares of Stinson outstanding. What gain and net reduction in retained earnings would result from this property dividend?
Net Reduction in
Gain Retained Earnings
a. $0 $243,000
b. $0 $378,000
c. $135,000 $108,000
d. $135,000 $243,000
107. Winger Corporation owned 900,000 shares of Fegan Corporation. On December 31, 2016, when Winger‘s account ―Investment in Fegan Corporation‖ had a carrying value of $5 per share, Winger distributed these shares to its shareholders as a dividend. Winger originally paid $8 for each share. Fegan has 3,000,000 shares issued and outstanding, which are traded on a national stock exchange. The quoted market price for a Fegan share was $7 on the declaration date and $9 on the distribution date.
What would be the reduction in Winger‘s equity as a result of the above transactions?
a. $3,600,000.
b. $4,500,000.
c. $7,200,000.
d. $8,100,000.
108. Gibbs Corporation owned 20,000 shares of Oliver Corporation‘s $5 par value ordinary shares. These shares were purchased in 2014 for $180,000. On September 15, 2016, Gibbs declared a property dividend of one share of Oliver for every ten shares of Gibbs held by a shareholder. On that date, when the market price of Oliver was $14 per share, there were 180,000 shares of Gibbs outstanding. What NET reduction in retained earnings would result from this property dividend?
a. $90,000
b. $252,000
c. $72,000
d. $162,000
Equity 15 - 19 109. Melvern‘s Corporation has an investment in 5,000 shares of Wallace Company ordinary shares with a cost of $218,000. These shares are used in a property dividend to shareholders of Melvern‘s. The property dividend is declared on May 25 and scheduled to be distributed on July 31 to shareholders of record on June 15. The market value per Wallace share is $63 on May 25, $66 on June 15, and $68 on July 31. The net effect of this property dividend on retained earnings is a reduction of
a. $340,000.
b. $330,000.
c. $315,000.
d. $218,000.
110. Hernandez Company has 350,000 shares of $10 par value ordinary shares outstanding.
During the year, Hernandez declared a 10% share dividend when the market price of the stock was $30 per share. Four months later Hernandez declared a $.50 per share cash dividend. As a result of the dividends declared during the year, retained earnings decreased by
a. $542,500.
b. $525,000.
c. $192,500.
d. $175,000.
111. On June 30, 2016, when Ermler Co.‘s stock was selling at $65 per share, its equity accounts were as follows:
Share capital—ordinary (par value $50; 60,000 shares issued) $3,000,000
Share premium—ordinary 600,000
Retained earnings 4,200,000 If a 100% share dividend were declared and distributed, share capital—ordinary would be
a. $3,000,000.
b. $3,600,000.
c. $6,000,000.
d. $7,800,000.
112. The equity section of Gunkel Corporation as of December 31, 2015, was as follows: Share capital—ordinary, par value $2; authorized 20,000 shares;
issued and outstanding 10,000 shares $ 20,000 Share premium—ordinary 30,000
Retained earnings 75,000
$125,000 On March 1, 2016, the board of directors declared a 15% share dividend, and accordingly 1,500 additional shares were issued. On March 1, 2016, the fair value of the share was $6 per share. For the two months ended February 28, 2016, Gunkel sustained a net loss of $10,000.
What amount should Gunkel report as retained earnings as of March 1, 2016?
a. $62,000.
b. $65,000.
c. $69,000.
d. $72,000.
15 - 20
Test Bank for Intermediate Accounting, IFRS Edition, 2e
113. The equity of Howell Company at July 31, 2016 is presented below:
Share capital—ordinary, par value $20, authorized 400,000 shares;
issued and outstanding 160,000 shares $3,200,000 Share premium—ordinary 160,000
Retained earnings 650,000
$4,010,000 On August 1, 2016, the board of directors of Howell declared a 15% share dividend on ordinary shares, to be distributed on September 15th. The market price of Howell‘s ordinary shares was $35 on August 1, 2016, and $38 on September 15, 2016. What is the amount of the debit to retained earnings as a result of the declaration and distribution of this share dividend?
a. $480,000.
b. $840,000.
c. $912,000.
d. $600,000.
114. On January 1, 2016, Dodd, Inc., declared a 10% ordinary share dividend when the fair value of the ordinary shares was $20 per share. Equity before the share dividend was declared consisted of:
Share capital—ordinary, $10 par value, authorized 200,000 shares;
issued and outstanding 120,000 shares $1,200,000 Share premium—ordinary 150,000
Retained earnings 700,000
Total equity $2,050,000 What was the effect on Dodd‘s retained earnings as a result of the above transaction?
a. $120,000 decrease
b. $240,000 decrease
c. $400,000 decrease
d. $200,000 decrease
115. On January 1, 2016, Culver Corporation had 110,000 shares of its $5 par value ordinary shares outstanding. On June 1, the corporation acquired 10,000 shares to be held in the treasury. On December 1, when the market price of the shares was $8, the corporation declared a 10% share dividend to be issued to shareholders of record on December 16, 2016. What was the impact of the 10% share dividend on the balance of the retained earnings account?
a. $50,000 decrease
b. $80,000 decrease
c. $88,000 decrease
d. No effect
116. At the beginning of 2016, Flaherty Company had retained earnings of $200,000. During the year Flaherty reported net income of $100,000, sold treasury shares at a ―gain‖of $36,000, declared a cash dividend of $60,000, and declared and issued a share dividend of 3,000 shares ($10 par value) when the fair value of the shares was $20 per share. The amount of retained earnings available for dividends at the end of 2016 was
a. $180,000.
b. $210,000.
c. $216,000.
d. $246,000.
资产负债表: 货币资金年初数=ACCT("1001:1012","","NC","",0,1,1) 货币资金期末数=ACCT("1001:1012","","Y","",0,0,0) 交易性金融资产年初数=ACCT("1101","","NC","",0,1,1) 交易性金融资产期末数=ACCT("1101","","Y","",0,0,0) 应收账款年初数 =ACCT("1122","","JC","",0,1,1)-ACCT("1231","","NC","",0,1,1)+ACCT("220 3","","JC","",0,1,1) 应收账款期末数 =ACCT("1122","","JY","",0,0,0)-ACCT("1231","","Y","",0,0,0)+ACCT("2203 ","","JY","",0,0,0) 预付款项年初数 =ACCT("1123","","JC","",0,1,1)+ACCT("2202","","JC","",0,1,1) 预付款项期末数 =ACCT("1123","","JY","",0,0,0)+ACCT("2202","","JY","",0,0,0) 持有至到期投资年初数 =ACCT("1501","","NC","",0,1,1)-ACCT("1502","","NC","",0,1,1) 持有至到期投资期末数 =ACCT("1501","","Y","",0,0,0)-ACCT("1502","","Y","",0,0,0) 长期应收款年初数 =ACCT("1531","","NC","",0,1,1)-ACCT("1532","","NC","",0,1,1) 长期应收款期末数
金蝶报表函数 金蝶利润表如何取上年同期累计数公式 在自定义报表里，标准版按公式向导，会计年度选“去年”。专业版以上的，fx函数向导里，年度上年为“-1”.例：营业收入上年累计取数ACCT("5101","SL","RMB",-1,0,0,"") 如何实现金蝶K3报表之间的取数？ =REF_F("销售利润表","E42","","") 你用fx的取数向导试一下，然后检查一下原来的那张“销售利润表”是不是有数。 如果你用fx的取数向导，在报名名的地方按f7 就可以看到“销售利润表”就对了。现在就是不确定你的报名名是不是正确。其他就按上面的是没有错的。 取数公式类型说明 数据项说明必填项（是/否）ACCT总账科目取数公式。是 ACCTGROUP集团账套科目取数公式。是 A V G求平均数取数公式。是 COMPUTERTIME返回计算机当前日期。是 COUNT统计数量取数公式，计算所有非空格单元格的个 是 数。 CS_REF_F返回指定制作日期的合并报表，指定表页、指定 是 单元的值。 CURRENCYRATE集团汇率取数公式。是 DATE返回计算机当前日期。是 DATEDIFF求指定日期参数2与参数1之间的天数差。是 ITEMINFO返回指定核算项目的属性值。是
数据项说明必填项（是/否）KEYWORD取表页的关键字的取数公式。是 MAX求最大值取数公式。是 MIN求最小值取数公式。是 PAGENAME取表页名称取数公式。是 PAGENO返回当前表页的值。是 REF返回指定表页、指定单元格的值。是 REF_F 返回指定账套、指定报表、指定表页、指定单元 是 格的值。 RPRDATA 返回指定格式的当前报表日期。是 RPTQUARTER季度取数公式。是 RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期， 是 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 SYSINFO返回指定关键字的系统信息。是 常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目 类别|项目代码1:项目代码2” 下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码， 项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 到不同范围的科目和核算项目。组合情况如下： A a：：a a1：a2 A|b a：|b：a|b a1：a2|b A|b|c a：|b|c：a|b|c a1：a2|b|c a|b|c：a：|b|：c：a|b|c：a1：a2|b.c： a|b|c1：c2a：|b|c1：c2：a|b|c1：c2a1：a2|b|c1：c2其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目
资产负债表： 货币资金年初数=ACCT("1001:1012","","NC","",0,1,1) 货币资金期末数=ACCT("1001:1012","","Y","",0,0,0) 交易性金融资产年初数=ACCT("1101","","NC","",0,1,1) 交易性金融资产期末数=ACCT("1101","","Y","",0,0,0) 应收账款年初数 =ACCT("1122","","JC","",0,1,1)-ACCT("1231","","NC","",0,1,1)+AC CT("2203","","JC","",0,1,1) 应收账款期末数 =ACCT("1122","","JY","",0,0,0)-ACCT("1231","","Y","",0,0,0)+ACCT ("2203","","JY","",0,0,0) 预付款项年初数 =ACCT("1123","","JC","",0,1,1)+ACCT("2202","","JC","",0,1,1) 预付款项期末数 =ACCT("1123","","JY","",0,0,0)+ACCT("2202","","JY","",0,0,0) 持有至到期投资年初数 =ACCT("1501","","NC","",0,1,1)-ACCT("1502","","NC","",0,1,1) 持有至到期投资期末数 =ACCT("1501","","Y","",0,0,0)-ACCT("1502","","Y","",0,0,0) 长期应收款年初数 =ACCT("1531","","NC","",0,1,1)-ACCT("1532","","NC","",0,1,1) 长期应收款期末数
取数公式定义了预算科目与实际业务系统的数据对应关系，取数包括：总账取数（包括科目取数、凭证取数）、预算科目取数、工资系统取数、固定资产系统取数、物流取数（包括：采购、销售、仓存） 、成本系统取数、存货核算系统取数及其他取数；其中预算科目取数、物流取数为预算管理系统专用取数公式，并可供报表系统调用，总账取数、工资取数、其他取数等是调用各业务系统提供的相关函数。 取数公式定义的基本操作： 从金蝶K/3系统的主控台选择进入〖系统设置〗〖基础资料〗〖预算管理〗〖取数公式〗，双击预算科目后的字段框，进入“取数公式向导”界面，即可进行取数公式的新增、修改、等操作，退出前单击【保存】，保存上述操作结果。 需要说明的一点：公式的删除也是进入取数公式向导界面“清除公式”，然后退出，单击工具栏上的【保存】即可，参考下图： 取数公式定义中，不同的标签页的说明见下表： 标签页 说明 总账取数 公式名称 总账科目取数公式（ACCT）和总账凭证取数公式（ACCTEXT），均调用报表系统同名函数，具体内容参见报表系统用户手册。 账套名称 跨账套取数时，可选择在“多账套管理”中设置的账套名，默认为当前账套。 科目代码 指定取数源会计科目代码。 核算项目 指定取数源科目对应的核算项目，可以为空。 取数类型
选择系统预设取数类型。 对方科目 ACCTEXT专用。 过滤条件 ACCTEXT专用，在此选择“凭证号”等辅助取数信息，可以为空。 会计年度 选定取数的取数源对应的会计期间。如不定义则为缺省，缺省时，系统可以根据在编预算方案、在执行预算方案的期间设置，自动动态匹配会计年度（见表后“举例”）；若定义，则以当前年度为基准，以“本年”、“明年”的形式选择其他年度，这是一种动态年度的选择，例如定义了“前年”，则在2001年取2000年的数据、2002年取2001年的数据，以此类推。 币别 指定取何种币别数据，取自取数源基础资料中定义的“币别”。 开始/结束期间 选定取数数据对应的会计期间开始/结束期间，如不选择，则为缺省，同“会计年度”。 预算取数 公式名称 预算科目取数公式，即MGACCT取数。 账套名称 跨账套取数时，可选择在“多账套管理”中设置的账套名，默认为当前账套。 科目代码 指定取数源预算科目。 核算项目 指定取数源科目对应的核算项目。
金蝶K报表取数公式详 解 Coca-cola standardization office【ZZ5AB-ZZSYT-ZZ2C-ZZ682T-ZZT18】
金蝶K3报表取数公式详解 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下：科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20 A a：：a a1：a2 A|b a：|b ：a|b a1：a2|b A|b|c a：|b|c ：a|b|c a1：a2|b|c a|b|c：a：|b|：c ：a|b|c：a1：a2|： a|b|c1：c2 a：|b|c1：c2 ：a|b|c1：c2 a1：a2|b|c1：c2 “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a 的所有科目 “：a”表示代码小于或等于a 的所有科目 “a1：a2”表示代码大于或等于a1 并且小于或等于a2 的所有科目 “C：”表示代码大于或等于C 的所有核算项目 “：C”表示代码小于或等于C 的所有核算项目 “C1：C2”表示代码大于或等于C1 并且小于或等于C2 的核算项目 当核算项目类别 b 和代码C，C1，C2 都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别 b 不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。 例：取数公式表达式：ACCT(“：123|客户|003：”，“C”)
4.2.1 金蝶报表函数中的取数公式 4.2.1.1 取数公式类型说明 4.2.1.2 常用取数公式定义举例 (1) ACCT取数公式定义
选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面，如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”
下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得到不同范围的科目和核算项目。组合情况如下： 其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b中所有核算项目。
金蝶报表函数取数公式 取数公式类型说明 数据项说明必填项（是/否）ACCT总账科目取数公式。是 ACCTGROUP集团账套科目取数公式。是 A V G求平均数取数公式。是 COMPUTERTIME返回计算机当前日期。是 是COUNT统计数量取数公式，计算所有非空格单元格的个 数。 是CS_REF_F返回指定制作日期的合并报表，指定表页、指定 单元的值。 CURRENCYRATE集团汇率取数公式。是 DATE返回计算机当前日期。是 DATEDIFF求指定日期参数2与参数1之间的天数差。是 ITEMINFO返回指定核算项目的属性值。是 KEYWORD取表页的关键字的取数公式。是 MAX求最大值取数公式。是 MIN求最小值取数公式。是 PAGENAME取表页名称取数公式。是 PAGENO返回当前表页的值。是 REF返回指定表页、指定单元格的值。是 是REF_F 返回指定账套、指定报表、指定表页、指定单元 格的值。 RPRDATA 返回指定格式的当前报表日期。是 RPTQUARTER季度取数公式。是 是RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期， 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 SYSINFO返回指定关键字的系统信息。是常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目：
首次使用可采用向导自动生成科目与核算项目参数，在科目录入框单击F7显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2” 下面针对公式中“”的容进行说明： “”中的容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。 举例： 取数公式表达式：ACCT(“：123|客户|003：”，“C”) 表示科目代码小于或等于123，下设科目核算项目：客户，客户代码大于或等于003的本位币的期初余额。 取数公式表达式：ACCT（“214|职员|0001：0012”，“Y”） 表示科目代码为214，下设科目核算项目：职员，职员代码在0001到0012之间的本位币期末余额。 为方便用户操作，提供“*”为科目参数的通配符，每一个通配符只匹配一个字符，可对科目（核算项目也适用）进行模糊取数。
金蝶K3报表取数公式详解 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7显示如下: 生成的公式描述如下：科目公式=“科目代码1 :科目代码2|项目类别|项目代码1 :项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容 用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在 字符“ 和“：”的分隔下可以进行20种组合，得到不同范围的科目和核算项目。组合情 其中： “ a”，“ a1”，“ a2”表示科目代码 “ b”表示核算项目类别名称 “ C'，“C1”，“C2'表示核算项目代码 “ a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “ C: ”表示代码大于或等于C的所有核算项目 “：C'表示代码小于或等于C的所有核算项目 “ C1: C2'表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C, C1，C2都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b中所有核算项 目。 例：取数公式表达式：ACCT（“：123|客户|003 :”，“ C） 表示科目代码小于或等于123,下设科目核算项目：客户，客户代码大于或等于003的本位 币的期初余额。取数公式表达式：ACCT（“ 214|职员|0001 : 0012”，“ Y”）表示科目代码为214，下设科目核算项目：职员，职员代码在0001到0012之间的本位币期末余额。
金蝶专业版KIS会计报表公式设置取数方法 项目一、报表管理概述 金蝶KIS专业版报表与分析系统，主要功能是对目前企业对外报送的的三大主表：资产负债表、利润表和现金流量表进行管理。还可以管理用户自定义的各种多语言版本的上述报表及企业内部使用的用户自定义的各类管理报表。 图3-11-1 报表与分析系统与其他各个系统使用方式不同，在主界面上没有模块的划分，也没有明确的使用流程。报表主界面中由六个主菜单和菜单下的各个功能项组成。
打开已存在的报表或是新建一张空表，显示为一个类似于EXCEL表格风格的界面，这就是我们日常操作的窗口。在第二章中，我们将以各个菜单项为主线来介绍报表与分析系统的各个功能。 目前，报表系统能与账务处理系统、工资系统、固定资产系统及购销存之间实现数据联用。在与账务处理系统联用时，可以通过ACCT、ACCTEXT等函数来实现从总账系统中取数;与工资系统联用时，可以通过工资取数函数FOG-PA 实现从工资系统中取数;与固定资产系统联用时，可以通过固定资产取数函数FOG-PA实现从固定资产系统中取数;与购销存联用时，可以通过购销存取数函数实现从购销存中取数。在下面的章节将会详细介绍这些函数的使用。其他的一些公用函数，将省略，请参考SQL数据库管理的相关书籍，如SUM函数，可以进行求和的计算等。 本系统的特点： ?本系统预设资产负债表、利润表、利润分配表、应交增值税明细表； ?用户可自定义多语言版本的资产负债表、利润表及内部管理报表； ?通过报表函数可以实现从其他系统的相关模块取数，实现数据共享； ?报表数据引入引出，可进行便捷的数据交换； ?函数设置多样，可进行方便灵活的报表设置； ?报表函数公式向导，令操作更简捷、灵活、方便； 项目二报表函数 函数在报表系统中有着重要的作用，在报表系统中提供了各种的取数函数，每种取数函数都有不同的功能，本单将对一些主要的函数操作方法和作用进行介绍。
金蝶利润表如何取上年同期累计数公式 在自定义报表里，标准版按公式向导，会计年度选“去年”。专业版以上的，fx函数向导里，年度上年为“-1”.例：营业收入上年累计取数ACCT("5101","SL","RMB",-1,0,0,"") acct金蝶报表取数公式，2171.02代表是科目代码，DF代码贷方发生额，三个零分别代表年度为本年、开始期间为本期、结束期间为本期，整个公式即代表取科目代码为2171.02的科目的本期贷方发生额。 账套取数公式：ACCT("科目代码","JF"或者"DF"或者"Y","",0,0,0,"") 。ACCT 是账套取数函数。“科目代码”要从一级科目填到最末级。比如“4105.10.01”。“JF"表示借方发生额，"DF"表示贷方发生额,"Y"表示期末余额。“,0,0,0”表示本年本月。如果要显示上一期，则为“-1”，上上一期为“-2”，以此类推。
报表取数准确，完整的数据1月到本期数据
同、收回房屋： 1.承租人擅自将房屋转租、转让或转借的; 租赁期共__年 房屋租赁合同 出租方（甲方）：XXX，男/女，XXXX年XX月XX日出生，身份证号码XXXXXXXX
承租方（乙方）：XXX，男/女，XXXX年XX月XX日出生，身份证号码XXXXXXXX 甲、乙双方就房屋租赁事宜，达成如下协议： 一、甲方将位于XX市XX街道XX小区X号楼XXXX号的房屋出租给乙方居住使用，租赁期限自XX年XX月XX日至XX年XX月XX日，计X个月。 二、本房屋月租金为人民币XX元，按月/季度/年结算。每月月初/每季季初/每年年初X日内，乙方向甲方支付全月/季/年租金。 三、乙方租赁期间，水费、电费、取暖费、燃气费、电话费、物业费以及其它由乙方居住而产生的费用由乙方负担。租赁结束时，乙方须交清欠费。 四、乙方不得随意损坏房屋设施，如需装修或改造，需先征得甲方同意，并承担装修改造费用。租赁结束时，乙方须将房屋设施恢复原状。 七、发生争议，甲、乙双方友好协商解决。协商不成时，提请由当地人民法院仲裁。 八、本合同连一式X份，甲、乙双方各执X份，自双方签字之日起生效。 甲方： 乙方：
金蝶kis迷你版自定义报表操作
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金蝶自定义报表操作 在〖工具〗菜单下的各个功能选项，都是对自定义报表的一些相关的操作，共有9个功能项，下面分别对这此功能项的作用进行说明。 ¨ 公式取数参数(P)… Ctrl+P ¨ 转换旧版本公司(F)… ¨ 批量填充… ¨ 表页汇总(U) ¨ 报表自动检查 ¨ 舍位平衡 ¨ 报表权限控制… ¨ 报表审批 ¨ 联查… 总分类账、明细分类账、数量金额账、数量金额明细账 1.1.1 设置公式取数参数 选择【工具】—>【公式取数参数】，是对整张表页的公共参数进行设置。主要包括取数期间、取数的范围、币别、报表计算的方式及其取数小数的舍取位数等。 1.1.2 缺省年度 缺省年度与缺省期间是用于设置基于会计期间的公式(如账上取数acct)的缺省年度和缺省期间值，在这些公式设置时，如果未设置会计年度和会计期间值，则取数时系统自动采用此处设置的年度和期间进行取数。 1.1.3 开始日期和结束日期 报表<开始日期>和<结束日期>是设置基于按日期取数的函数ACCTEXT而言的，对其他的函数无效。如果设置ACCTEXT函数时，未设置开始日期和结束日期，则以此处设置为准进行取数。
在输入框中输入您当前的期间号，单击【确定】后，报表期间就设置成功了。这时，报表系统的状态栏的期间处会显示出您的期间号。(未设置报表期间时，状态栏中显示中文<当前期间>) 注意事项一般情况取数公式的取数账套，年度，期间参数均采用默认值，这样才能根据需要改变来取数。如果在公式中设置了参数，则系统始终按设置值取数，即如公式中设置了会计期间为1，则该单元格的数据一直按第一期显示，不论报表期间设置的值是多少。此种情况仅用于需定基分析等情况用。原则是：公式设置了参数，则按公式设置的参数取值;公式未设置，则按“报表期间设置”取值。 1.1.4 ACCT函数包括未过账凭证 在“公式取数参数“界面中，提供了选项，如果选中了这个选项，则在ACCT函数在进行取数计算时，会包括账套当前期间的未过账凭证(不包括当前账套期间以后期间中的未过账凭证)，否则，系统的ACCT函数只是对已过账的凭证进行取数。 1.1.5 报表打开时自动重算 在“公式取数参数”中，提供了选项<报表打开时自动重算>，如果选中了这个选项，在每次打开报表时都会自动对报表进行计算。如果不选择该选项，则打开报表时将显示最后一次的计算后的结果。 注意事项建议用户一般不要选择这个选项，否则每次打开报表时都会执行一遍报表计算，影响报表的打开时间。当然如果报表的数据是在动态的变化，每次都需要看到最新的计算结果，此时应选择该选项。 1.1.6 数值转换 在数值转换功能中，可以对报表的数据进行乘或是除的转换。用户可用于对特殊报表的转换.例如：把表内数据转换成以万元为单位的万元表。 选中<数值转换>选项，进行数值转换的设置，设置的内容如下：数据项说明必填项（是 /否） 是运算符可以选择乘或是除以一个系数。如果是乘，则是将 报表数据乘以设置的转换系数；如果是除，则是用报 表数据除以指定的转换系数。 转换系数具体录入一个数值，报表中数据将乘以或是除以 是 这个数值。
金蝶K报表取数公式详 解 HUA system office room 【HUA16H-TTMS2A-HUAS8Q8-HUAH1688】
金蝶K3报表取数公式详解 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下：科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20 种组合，得到不同范围的科目和核算项目。组合情况如下： A a：：a a1：a2 A|b a：|b：a|b a1：a2|b A|b|c a：|b|c：a|b|c a1：a2|b|c a|b|c：a：|b|：c：a|b|c：a1：a2|b.c： a|b|c1：c2a：|b|c1：c2：a|b|c1：c2a1：a2|b|c1：c2 其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码
“a：”表示代码大于或等于科目a 的所有科目 “：a”表示代码小于或等于a 的所有科目 “a1：a2”表示代码大于或等于a1 并且小于或等于a2 的所有科目 “C：”表示代码大于或等于C 的所有核算项目 “：C”表示代码小于或等于C 的所有核算项目 “C1：C2”表示代码大于或等于C1 并且小于或等于C2 的核算项目 当核算项目类别 b 和代码C，C1，C2 都缺省时，表示指定科目下设所有的核算项目类别。 当核算项目类别 b 不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。 例：取数公式表达式：ACCT(“：123|客户|003：”，“C”) 表示科目代码小于或等于123，下设科目核算项目：客户，客户代码大于或等于003 的本位币的期初余额。取数公式表达式：ACCT（“214|职员|0001：0012”，“Y”）表示科目代码为 214，下设科目核算项目：职员，职员代码在0001 到0012之间的本位币期末余额。 为方便用户操作，提供“*”为科目参数的通配符，每一个通配符只匹配一个字符，可对科目（核算项目也适用）进行模糊取数。 例：10**表示取一级科目代码为四位，并且起始两个代码为10 的所有科目。1131|客户|**表示包括科目代码1131 下的所有客户。因为通配符本身就具有范围的概念，因此带有通配符的科目或核算项目不能有起止范围，以免引起取数错误。同时通配符只支持匹配如：55**.**/产品/01.**.**.****，也就是说通
k3金蝶报表函数中的取数公式 金蝶报表函数中的取数公式 , / 总账科目取数公式。是 ACCT 集团账套科目取数公式。是 ACCTGROUP 求平均数取数公式。是 A V G 返回计算机当前日期。是 COMPUTERTIME 统计数量取数公式，计算所有非空格单元格的个是 COUNT 数。 返回指定制作日期的合并报表，指定表页、指定是 CS_REF_F 单元的值。 集团汇率取数公式。是 CURRENCYRATE 返回计算机当前日期。是 DATE 求指定日期参数2与参数1之间的天数差。是 DATEDIFF 返回指定核算项目的属性值。是 ITEMINFO 取表页的关键字的取数公式。是 KEYWORD 求最大值取数公式。是 MAX 求最小值取数公式。是 MIN 取表页名称取数公式。是 PAGENAME 返回当前表页的值。是 PAGENO 返回指定表页、指定单元格的值。是 REF 返回指定账套、指定报表、指定表页、指定单元是 REF_F
格的值。 返回指定格式的当前报表日期。是 RPRDATA 季度取数公式。是 RPTQUARTER 获取当前报表指定表页的开始日期或结束日期，是 RPTSHEETDATE 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 返回指定关键字的系统信息。是 SYSINFO , (1) ACCT 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2” 下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，
金蝶自定义报表操作在〖工具〗菜单下的各个功能选项，都是对自定义报表的一些相关的操作，共有9个功能项，下面分别对这此功能项的作用进行说明。 ¨公式取数参数(P)…Ctrl+P ¨转换旧版本公司(F)… ¨批量填充… ¨表页汇总(U) ¨报表自动检查 ¨舍位平衡 ¨报表权限控制… ¨报表审批 ¨联查…总分类账、明细分类账、数量金额账、数量金额明细账 1.1.1 设置公式取数参数 选择【工具】—>【公式取数参数】，是对整张表页的公共参数进行设置。主要包括取数期间、取数的范围、币别、报表计算的方式及其取数小数的舍取位数等。 1.1.2 缺省年度 缺省年度与缺省期间是用于设置基于会计期间的公式(如账上取数acct)的缺省年度和缺省期间值，在这些公式设置时，如果未设置会计年度和会计期间值，则取数时系统自动采用此处设置的年度和期间进行取数。 开始日期和结束日期1.1.3
数值转换的作用在于可以将报表的数据进行一个转换，如报表的数据计算出来为元，需要转换为以万元为单位的报表，则可以通过数值转换的功能中通过除的转换运算来实现。另外一种运用就是可以设置报表币别的转换，如将美元的报表转换为人民币的报表，这时可以将转换系数设置为汇率进行相乘的运算。 1.1.7 转换旧版本公式 如果账套的版本不同，则公式的科目的表现方式不同，这时只需将报表的显示状态置为公式状态，选择〖工具〗—>〖转换旧版本公式〗，系统将自动完成公式的新旧版本的转换过程，将以前的“<102>.C@2”之类的公式转换为标准的“ACCT()”函数。 下面请看一个操作案例：KIS7.5用户自定义报表如何升级。 文件：*.kds中将自定义报表引出为7.5首先在
1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下：科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明：“”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码，项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20 种组合，得到不同范围的科目和核算项目。组合情 其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a 的所有科目 “：a”表示代码小于或等于a 的所有科目 “a1：a2”表示代码大于或等于a1 并且小于或等于a2 的所有科目 “C：”表示代码大于或等于C 的所有核算项目 “：C”表示代码小于或等于C 的所有核算项目 “C1：C2”表示代码大于或等于C1 并且小于或等于C2 的核算项目 当核算项目类别 b 和代码C，C1，C2 都缺省时，表示指定科目下设所有的核算项目类别。当核算项目类别 b 不省略，而核算项目代码缺省时，表示指定核算项目类别b中所有核算项目。 例：取数公式表达式：ACCT(“：123|客户|003：”，“C”) 表示科目代码小于或等于123，下设科目核算项目：客户，客户代码大于或等于003 的本位币的期初余额。取数公式表达式：ACCT（“214|职员|0001：0012”，“Y”）表示科目代码为 214，下设科目核算项目：职员，职员代码在0001 到0012之间的本位币期末余额。
（一）科目取数公式 =<科目代码1：科目代码2>[＄币别][.SS][@n] 或=<科目代码1：科目代码2>[＄币别][.SS][@(y，p)] 参数说明： 科目代码1：科目代码2：会计科目代码范围。“：科目代码2”可以省略。 币别：币别代码，如RMB。省略为综合本位币。 SS：取数标志，省略为本期期末余额。 C 期初余额 JC 借方期初余额 DC 贷方期初余额 AC 期初绝对余额 Y 期末余额 JY 借方期末余额 DY 贷方期末余额 AY 期末绝对余额 JF 借方发生额 DF 贷方发生额 JL 借方本年累计发生额 DL 贷方本年累计发生额 SY 损益表本期实际发生额 SL 损益表本年实际发生额 B 取科目预算数据 TC 折合本位币期初余额 TJC 折合本位币借方期初余额 TDC 折合本位币贷方期初余额 TAC 折合本位币期初绝对余额 TY 折合本位币期末余额 TJY 折合本位币借方期末余额 TDY 折合本位币贷方期末余额 TAY 折合本位币期初绝对余额 TJF 折合本位币借方发生额 TDF 折合本位币贷方发生额 TJL 折合本位币借方本年累计发生额 TDL 折合本位币贷方本年累计发生额 TSY 折合本位币损益表本期实际发生额 TSL 折合本位币损益表本年实际发生额 n：会计期间。(若0：本期，-1：上一期，-2：上两期，...)，省略为本期。 y：会计年份。(若0：本年，-1：前一年，-2：前两年，...) p：指定年份的会计期间。 （二）核算项目取数 核算项目取数，与科目取数公式兼容。公式描述如下： =<科目代码1：科目代码2|项目类别|项目代码1：项目代码2>＄币别.ss@n 或 =<科目代码1：科目代码2|项目类别|项目代码1：项目代码2>＄币别.ss@(y，p) 取数公式中除“<>”内有所区别，其余与科目取数中的描述完全相同。下面只针对“<>”中的内容进行补充说明：
金蝶账务软件报表函数取数公式 取数公式类型说明 数据项说明必填项（是/否）ACCT总账科目取数公式。是 ACCTGROUP集团账套科目取数公式。是 A V G求平均数取数公式。是 COMPUTERTIME返回计算机当前日期。是 COUNT统计数量取数公式，计算所有非空格单元格的个 是 数。 CS_REF_F返回指定制作日期的合并报表，指定表页、指定 是 单元的值。 CURRENCYRATE集团汇率取数公式。是 DATE返回计算机当前日期。是 DATEDIFF求指定日期参数2与参数1之间的天数差。是 ITEMINFO返回指定核算项目的属性值。是 KEYWORD取表页的关键字的取数公式。是 MAX求最大值取数公式。是 MIN求最小值取数公式。是 PAGENAME取表页名称取数公式。是 PAGENO返回当前表页的值。是 REF返回指定表页、指定单元格的值。是 REF_F 返回指定账套、指定报表、指定表页、指定单元 是 格的值。 RPRDATA 返回指定格式的当前报表日期。是 RPTQUARTER季度取数公式。是 RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期， 是 并以指定日期格式返回。 ＳＵＭ求和取数公式。是 SYSINFO返回指定关键字的系统信息。是
常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目 类别|项目代码1:项目代码2” 下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码， 项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 到不同范围的科目和核算项目。组合情况如下： A a：：a a1：a2 A|b a：|b：a|b a1：a2|b A|b|c a：|b|c：a|b|c a1：a2|b|c a|b|c：a：|b|：c：a|b|c：a1：a2|b.c： a|b|c1：c2a：|b|c1：c2：a|b|c1：c2a1：a2|b|c1：c2其中： “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核 算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。
.1.1.1 在编缉栏中进行函数设置 在视图中的编缉栏中，可以进行报表公式设置，如下图所示： 双击需要编辑公式的单元格，例如A1，单击【=】，再选择函数(如上面介绍的三种方法中任意一种)，则系统将会弹出所有报表函数的列表，如下图所示： 在“报表函数”中列示出了所有的函数，可以根据需要选择不同的函数进行公式的设置。公式设置完成后，单击【确定】，所设置的公式保存到报表中。 函数分类别介绍 ¨ 全部函数 ¨ 数学与三角函数 ¨ 财务计算函数 ¨ 常用报表函数 ¨ 逻辑函数 ¨ 总账函数
¨ 现金流量表函数 ¨ 工资取数函数 ¨ 固定资产取数函数 ¨ 业务报表函数 ¨ 业务核算函数 注：所有的函数的含义在函数报表的左下角提示。例如，单击ABS,在报表函数的左下角提示ABS：计算给定值的绝对值。见下图所示： 1.1.1.2 全部函数 金蝶报表系统中所有的函数类型。详见下列分类函数介绍。 1.1.1.3 数学与三角函数
1.1.1.4 SUM函数公式定义 选择SUM函数，系统将弹出求和函数的公式定义，具体参数设置如下： l 参数1 您所需定义的参数，该参数可以是一个单元格，也可以是一个单元块以及数值公式。l 参数2
同参数1。 注意事项对单元格A8设置公式：SUM(A1+A2)，表示单元格A8的结果=A1单元的数据+A2单元的数据。若为连续的单元格相加，可用：分隔。例如对单元格A8设置从A1加到A7的数据公式为：SUM(A1：A7) 如果您还有别的参数需要进行定义，在定义完参数之后单击回车键(ENTER键)系统将直接进入下一个参数的定义。 1.1.1.5 VAL函数公式定义 Val函数用于实现不同类型数据转换。以将文本型数字、RPTDATE函数带的日期型数据转换为数值型，参与公式的计算。数字字符可以是手工录入的字符，如“20”，如果录入的是文本型的字符串，VAL返还结果就是0。也可以是其他取数公式返回的数字字符。如RPTDATE("MM")函数。如为非数字字符(如2003-9-1)，返回结果为0，即不支持单独的日期的转换。 VAL函数对RPTDATE()函数只支持单字符串的转换。例如：RPTDATE(YY)、RPTDATE(YYYY)、RPTDATE(MM)、RPTDATE(DD)。 VAL函数是一个转换函数，所以在录入的取数参数外都自动加上了双引号。如果取数参数是取数公式时，系统也会自动在取数公式外加上双引号，如VAL(“RPTDATE(YYYY))，请手工将公式里的双引号去掉，否则无法取数;如果取数参数为数值或字符，则不用去掉双引号。 在“数学与三角函数”类别下是日常数学计算中常用的函数，此处不再一一列举公式定义了。 1.1.1.6 财务计算函数中的函数
金蝶账务软件报表函数取数公式 取数公式类型说明
常用取数公式定义举例 (1) ACCT取数公式定义 选择〖插入〗—>〖函数〗，系统将所有的报表取数公式列出，选择“金蝶报 表函数”中的ＡＣＣＴ取数公式，双击鼠标左键，系统将弹出定义公式的界面， 如下图所示： 在进行ACCT取数公式中需要设置以下的一些参数： 1、科目： 首次使用可采用向导自动生成科目与核算项目参数，在科目录入框内单击F7 显示如下： 生成的公式描述如下： 科目公式=“科目代码1：科目代码2|项目类别|项目代码1：项目代码2|项目 类别|项目代码1:项目代码2” 下面针对公式中“”内的内容进行说明： “”中的内容用于存放用户所选择的科目和核算项目代码。公式中的科目代码， 项目类别和项目代码，在字符“|”和“：”的分隔下可以进行20种组合，得 “a”，“a1”，“a2”表示科目代码 “b”表示核算项目类别名称 “C”，“C1”，“C2”表示核算项目代码 “a：”表示代码大于或等于科目a的所有科目 “：a”表示代码小于或等于a的所有科目 “a1：a2”表示代码大于或等于a1并且小于或等于a2的所有科目 “C：”表示代码大于或等于C的所有核算项目 “：C”表示代码小于或等于C的所有核算项目 “C1：C2”表示代码大于或等于C1并且小于或等于C2的核算项目 当核算项目类别b和代码C，C1，C2都缺省时，表示指定科目下设所有的核 算项目类别。 当核算项目类别b不省略，而核算项目代码缺省时，表示指定核算项目类别b 中所有核算项目。
举例： 取数公式表达式：ACCT(“：123|客户|003：”，“C”) 表示科目代码小于或等于123，下设科目核算项目：客户，客户代码大于或等于003的本位币的期初余额。 取数公式表达式：ACCT（“214|职员|0001：0012”，“Y”） 表示科目代码为214，下设科目核算项目：职员，职员代码在0001到0012之间的本位币期末余额。 为方便用户操作，提供“*”为科目参数的通配符，每一个通配符只匹配一个字符，可对科目（核算项目也适用）进行模糊取数。