intermediate acct test bankch16

CHAPTER 16

DILUTIVE SECURITIES AND EARNINGS PER SHARE

IFRS questions are available at the end of this chapter.

TRUE-FALSE—Dilutive Securities—Conceptual

Answer No. Description

T 1. Accounting for convertible bond issue.

F 2. Reporting gain/loss on convertible debt retirement.

T 3. Reporting additional payment to encourage conversion.

F 4. Exercise of convertible preferred stock.

F 5. Convertible preferred stock exercise.

T 6. Allocating proceeds between debt and detachable warrants.

F 7. Allocating proceeds from nondetachable warrants.

T 8. Intrinsic value of a stock option.

F 9. Compensation expense in fair value method.

T 10. Service period in stock option plans.

F 11. Accounting for nonexercise of stock options.

F 12. Accounting for stock option forfeiture.

T 13. Cumulative preferred stock and EPS.

F 14. Restating shares for stock dividends and stock splits.

T 15. Stock dividend and weighted-average shares outstanding.

F 16. Preferred dividends and income before extraordinary items.

T. 17. Reporting EPS in complex capital structure.

F. 18. Dilutive stock options.

T 19. Contingent issue shares.

F 20. Reporting EPS for income from continuing operations.

MULTIPLE CHOICE—Dilutive Securities, Conceptual Answer No. Description

d 21. Natur

e o

f convertible bonds.

d 22. Recording conversion of bonds.

b 23. Classification of early extinguishment of convertible bonds.

c S24. Reasons for issuing convertible debt.

a S25. Reporting gain/loss on conversion of bonds.

d S26. Accounting for conversion of preferred stock.

b 27. Recording conversion of preferred stock.

d 28. Bonds issued with detachabl

e stock warrants.

d 29. Debt equity features of debt issued with stock warrants.

d 30. Classification of stock warrants outstanding.

d P31. Bonds issued with detachabl

e stock warrants.

c P32. Distribution of stock rights.

b S33. Difference between convertible debt and stock warrants.

c S34. Characteristics of noncompensatory stock option plan.

a 35. Measurement of compensation in stock option.

c 36. Recognition of compensation expense in a stock option plan.

a 37. Compensation expense in a stock option plan.

d 38. Characteristics of noncompensatory stock purchas

e plan.

a *39. Compensation expense in an incentive stock option plan.

16 - 2

Test Bank for Intermediate Accounting, Fourteenth Edition

MULTIPLE CHOICE—Dilutive Securities, Conceptual (cont.) Answer No. Description

d *40. Stock appreciation rights plan.

b *41. Incentive stock option plan.

b *42. Share-based liability awards.

MULTIPLE CHOICE—Dilutive Securities, Computational Answer No. Description

a 43. Conversion of convertible bonds.

b 44. Conversion of convertible bonds.

a 45. Exercise of stock purchase rights.

c 46. Conversion of convertible bonds.

b 47. Amortization of bond discount.

b 48. Unamortized bond discount related to converted bonds.

b 49. Conversion of convertible bonds.

d 50. Conversion of convertibl

e preferred stock.

b 51. Bonds issued with detachable stock warrants.

c 52. Bonds issue

d with detachabl

e stock warrants.

c 53. Bonds issue

d with detachabl

e stock warrants.

c 54. Bonds issue

d with detachabl

e stock warrants.

c 55. Recording paid-in capital from stock warrants.

b 56. Bonds issued with detachable stock warrants.

b 57. Exercise of stock purchase rights.

b 58. Bonds issued with detachable stock warrants.

c 59. Bonds issue

d with detachabl

e stock warrants.

b 60. Recording paid-in capital from stock warrants.

b 61. Determine compensation expense in a stock option plan.

c 62. Determine compensation expense in a stock option plan.

c 63. Impact of stock options on net income.

b 64. Determine compensation expense in a stock option plan.

b 65. Determine compensation expense in a stock option plan.

d 66. Determin

e compensation expense in a stock option plan.

d 67. Determin

e paid-in capital amount in a stock option plan.

c 68. Determine compensation expense in a stock option plan.

c 69. Net income effect in a stock option plan.

c 70. Determine compensation expense in a stock option plan.

c 71. Impact of stock options on stockholders’ equity.

b 72. Determine compensation expense in a stock option plan.

a 73. Determine compensation expense in a stock option plan.

c 74. Issuance of treasury stock in a stock option plan.

b *75. Compensation expense recognized in first year in an SAR plan.

b *76. Compensation expense recognized in second year in an SAR plan.

a *77. Compensation expense recognized in third year in an SAR plan.

P These questions also appear in the Problem-Solving Survival Guide.

S These questions also appear in the Study Guide.

*This topic is dealt with in an Appendix to the chapter.

Dilutive Securities and Earnings per Share 16 - 3 MULTIPLE CHOICE—Dilutive Securities, CPA Adapted Answer No. Description

d 78. Cash proceeds from issuanc

e o

f convertible bonds.

a 79. Bond issue with detachable stock warrants.

c 80. Compensation expense in a stock option plan.

c *81. Compensation expense recognize

d in an SAR plan.

MULTIPLE CHOICE—Earnings Per Share, Conceptual

Answer No. Description

c 82. Simple capital structure.

d 83. Computing EPS for a simpl

e capital structure.

d 84. Computation of weighted-averag

e shares outstanding.

c 85. Effect of treasury stock on EPS.

b S86. Reporting EPS by companies.

b P87. Diluted EPS and conversion of bonds.

d 88. Diluted EPS.

b 89. Dilutive convertible securities.

a 90. Cumulative convertible preferred stock income adjustment.

d 91. Treasury stock method.

a 92. Treasury stock method.

b 93. Treasury stock method.

d 94. Antidilutiv

e securities.

d *95. EPS calculation with two dilutiv

e convertible securities.

MULTIPLE CHOICE—Earnings Per Share, Computational Answer No. Description

c 96. Weighte

d averag

e number o

f common shares outstanding.

c 97. Weighte

d averag

e number o

f common shares outstanding.

b 98. Weighted average number of common shares outstanding.

b 99. Weighted average number of shares outstanding.

c 100. Determination of shares use

d in computing EPS.

a 101. Computation of earnings per share.

c 102. Basic EPS with convertible preferre

d stock.

c 103. EPS an

d a stock split.

d 104. Weighted averag

e number o

f common shares outstanding.

b 105. Diluted EPS and the treasury stock method.

b 106. Diluted EPS with convertible bonds.

c 107. Dilute

d EPS and contingent issuances.

d 108. Basic EPS.

c 109. Dilute

d EPS with convertibl

e bonds and preferred stock.

d 110. Number of shares in computing diluted EPS.

c 111. Dilute

d EPS.

c 112. EPS an

d contingent issuances.

b 113. Diluted EPS with convertible bonds.

c 114. Dilute

d EPS with convertibl

e bonds.

b 115. Diluted EPS with convertible bonds.

b 116. Diluted EPS.

d 117. Basic EPS with convertibl

e bonds and convertible preferred stock.

Test Bank for Intermediate Accounting, Fourteenth Edition

16 - 4

MULTIPLE CHOICE—Earnings Per Share, Computational (cont.) Answer No. Description

c 118. Dilute

d EPS.

b 119. Denominator in computing basi

c EPS an

d DEPS with convertibl

e bonds.

b 120. Shares outstanding for basi

c EPS an

d DEPS.

b 121. Basi

c EPS with convertible preferre

d stock.

c 122. Dilute

d EPS with convertibl

e bonds.

a 123. Basic EPS and DEPS with convertible bonds issued during year.

c 124. Basic EPS with convertible preferre

d stock and convertibl

e bonds.

b 125. DEPS with convertible preferred stock and convertible bonds.

c 126. DEPS an

d th

e treasury stock method.

d 127. DEPS using th

e treasury stock method.

MULTIPLE CHOICE—Earnings Per Share, CPA Adapted Answer No. Description

b 128. Determine earnings per common share.

b 129. Determine earnings per common share.

d 130. Determin

e diluted EPS.

b 131. Number of shares to calculate diluted EPS.

b 132. DEPS with convertible securities.

d 133. Effect of dividends on nonconvertibl

e preferred stock.

a 134. "If converted" method.

EXERCISES

Item Description

E16-135 Convertible bonds.

E16-136 Convertible bonds (essay).

E16-137 Convertible debt and debt with warrants (essay).

E16-138 Stock options.

E16-139 Weighted average shares outstanding.

E16-140 Earnings per share (essay).

E16-141 Earnings per share.

E16-142 Diluted earnings per share.

*E16-143 Stock appreciation rights.

PROBLEMS

Item Description

P16-144 Convertible bonds and stock warrants.

P16-145 Earnings per share.

P16-146 Basic and diluted earnings per share.

P16-147 Basic and diluted earnings per share.

P16-148 Basic and diluted earnings per share.

Dilutive Securities and Earnings per Share 16 - 5

CHAPTER LEARNING OBJECTIVES

1. Describe the accounting for the issuance, conversion, and retirement of convertible

securities.

2. Explain the accounting for convertible preferred stock.

3. Contrast the accounting for stock warrants and stock warrants issued with other securities.

4. Describe the accounting for stock compensation plans under generally accepted

accounting principles.

5. Discuss the controversy involving stock compensation plans.

6. Compute earnings per share in a simple capital structure.

7. Compute earnings per share in a complex capital structure.

*8. Explain the accounting for stock-appreciation rights plans.

*9. Compute earnings per share in a complex situation.

Test Bank for Intermediate Accounting, Fourteenth Edition 16 - 6

Note: TF = True-False

MC = Multiple Choice

E = Exercise

P = Problem

Dilutive Securities and Earnings per Share 16 - 7

TRUE-FALSE—Conceptual

1. The recording of convertible bonds at the date of issue is the same as the recording of

straight debt issues.

2. Companies recognize the gain or loss on retiring convertible debt as an extraordinary item.

3. The FASB states that when an issuer makes an additional payment to encourage

conversion, the payment should be reported as an expense.

4. The market value method is used to account for the exercise of convertible preferred

stock.

5. Companies recognize a gain or loss when stockholders exercise convertible preferred

stock.

6. A company should allocate the proceeds from the sale of debt with detachable stock

warrants between the two securities based on their market values.

7. Nondetachable warrants, as with detachable warrants, require an allocation of the

proceeds between the bonds and the warrants.

8. The intrinsic value of a stock option is the difference between the market price of the stock

and the exercise price of the options at the grant date.

9. Under the fair value method, companies compute total compensation expense based on

the fair value of options on the date of exercise.

10. The service period in stock option plans is the time between the grant date and the

vesting date.

11. If an employee fails to exercise a stock option before its expiration date, the company

should decrease compensation expense.

12. If an employee forfeits a stock option because of failure to satisfy a service requirement,

the company should record paid-in capital from expired options.

13. If preferred stock is cumulative and no dividends are declared, the company subtracts the

current year preferred dividend in computing earnings per share.

14. When stock dividends or stock splits occur, companies must restate the shares outstand-

ing after the stock dividend or split, in order to compute the weighted-average number of shares.

15. If a stock dividend occurs after year-end, but before issuing the financial statements, a

company must restate the weighted-average number of shares outstanding for the year.

16. Preferred dividends are subtracted from net income but not income before extraordinary

items in computing earnings per share.

Test Bank for Intermediate Accounting, Fourteenth Edition

16 - 8

17. When a company has a complex capital structure, it must report both basic and diluted

earnings per share.

18. In computing diluted earnings per share, stock options are considered dilutive when their

option price is greater than the market price.

19. In a contingent issue agreement, the contingent shares are considered outstanding for

computing diluted EPS when the earnings or market price level is met by the end of the year.

20. A company should report per share amounts for income before extraordinary items, but

not for income from continuing operations.

MULTIPLE CHOICE—Dilutive Securities, Conceptual

21. Convertible bonds

a. have priority over other indebtedness.

b. are usually secured by a first or second mortgage.

c. pay interest only in the event earnings are sufficient to cover the interest.

d. may be exchanged for equity securities.

22. The conversion of bonds is most commonly recorded by the

a. incremental method.

b. proportional method.

c. market value metho

d.

d. book value method.

23. When a bond issuer offers some form of addit ional consideration (a ―sweetener‖) to

induce conversion, the sweetener is accounted for as a(n)

a. extraordinary item.

b. expense.

c. loss.

d. none of thes

e.

S24. Corporations issue convertible debt for two main reasons. One is the desire to raise equity capital that, assuming conversion, will arise when the original debt is converted. The other is

a. the ease with which convertible debt is sold even if the company has a poor credit

rating.

b. the fact that equity capital has issue costs that convertible debt does not.

c. that many corporations can obtain financing at lower rates.

d. that convertible bonds will always sell at a premium.

Dilutive Securities and Earnings per Share 16 - 9 S25. When convertible debt is retired by the issuer, any material difference between the cash acquisition price and the carrying amount of the debt should be

a. reflected currently in income, but not as an extraordinary item.

b. reflected currently in income as an extraordinary item.

c. treated as a prior period adjustment.

d. treated as an adjustment of additional paid-in capital.

S26. The conversion of preferred stock into common requires that any excess of the par value of the common shares issued over the carrying amount of the preferred being converted should be

a. reflected currently in income, but not as an extraordinary item.

b. reflected currently in income as an extraordinary item.

c. treated as a prior period adjustment.

d. treated as a direct reduction of retained earnings.

27. The conversion of preferred stock may be recorded by the

a. incremental method.

b. book value method.

c. market value metho

d.

d. par value method.

28. When the cash proceeds from a bond issued with detachable stock warrants exceed the

sum of the par value of the bonds and the fair market value of the warrants, the excess should be credited to

a. additional paid-in capital from stock warrants.

b. retained earnings.

c. a liability account.

d. premium on bonds payabl

e.

29. Proceeds from an issue of debt securities having stock warrants should not be allocated

between debt and equity features when

a. the market value of the warrants is not readily available.

b. exercise of the warrants within the next few fiscal periods seems remote.

c. the allocation would result in a discount on the debt security.

d. the warrants issued with the debt securities are nondetachabl

e.

30. Stock warrants outstanding should be classified as

a. liabilities.

b. reductions of capital contributed in excess of par value.

c. assets.

d. none of thes

e.

P31. A corporation issues bonds with detachable warrants. The amount to be recorded as paid-in capital is preferably

a. zero.

b. calculated by the excess of the proceeds over the face amount of the bonds.

c. equal to the market value of the warrants.

d. based on the relative market values of the two securities involved.

Test Bank for Intermediate Accounting, Fourteenth Edition

16 - 10

P32. The distribution of stock rights to existing common stockholders will increase paid-in capital at the

Date of Issuance Date of Exercise

of the Rights of the Rights

a. Yes Yes

b. Yes No

c. No Yes

d. No No

S33. The major difference between convertible debt and stock warrants is that upon exercise of the warrants

a. the stock is held by the company for a defined period of time before they are issued to

the warrant holder.

b. the holder has to pay a certain amount of cash to obtain the shares.

c. the stock involved is restricted and can only be sold by the recipient after a set period

of time.

d. no paid-in capital in excess of par can be a part of the transaction.

S34. Which of the following is not a characteristic of a noncompensatory stock option plan?

a. Substantially all full-time employees may participate on an equitable basis.

b. The plan offers no substantive option feature.

c. Unlimited time period permitted for exercise of an option as long as the holder is still

employed by the company.

d. Discount from the market price of the stock no greater than would be reasonable in an

offer of stock to stockholders or others.

35. The date on which to measure the compensation element in a stock option granted to a

corporate employee ordinarily is the date on which the employee

a. is granted the option.

b. has performed all conditions precedent to exercising the option.

c. may first exercise the option.

d. exercises the option.

36. Compensation expense resulting from a compensatory stock option plan is generally

a. recognized in the period of exercise.

b. recognized in the period of the grant.

c. allocated to the periods benefited by the employee's required service.

d. allocated over the periods of the employee's service life to retirement.

37. The date on which total compensation expense is computed in a stock option plan is the date

a. of grant.

b. of exercise.

c. that the market price coincides with the option price.

c. that the market price exceeds the option price.

38. Which of the following is not a characteristic of a noncompensatory stock purchase plan?

a. It is open to almost all full-time employees.

b. The discount from market price is small.

c. The plan offers no substantive option feature.

d. All of these are characteristics.

Dilutive Securities and Earnings per Share 16 - 11 *39. Under the intrinsic value method, compensation expense resulting from an incentive stock option is generally

a. not recognized because no excess of market price over the option price exists at the

date of grant.

b. recognized in the period of the grant.

c. allocated to the periods benefited by the employee's required service.

d. recognized in the period of exercis

e.

*40. For stock appreciation rights, the measurement date for computing compensation is the date

a. the rights mature.

b. the stock’s pri ce reaches a predetermined amount.

c. of grant.

d. of exercis

e.

*41. An executive pays no taxes at time of exercise in a(an)

a. stock appreciation rights plan.

b. incentive stock option plan.

c. nonqualified stock option plan.

d. Taxes would be paid in all of thes

e.

*42. A company estimates the fair value of SARs, using an option-pricing model, for

a. share-based equity awards.

b. share-based liability awards.

c. both equity awards and liability awards.

d. neither equity awards or liability awards.

Solutions to those Multiple Choice questions for which the answer is ―none of these.‖

30. additions to contributed capital.

MULTIPLE CHOICE—Dilutive Securities, Computational

43. Fogel Co. has $5,000,000 of 8% convertible bonds outstanding. Each $1,000 bond is

convertible into 30 shares of $30 par value common stock. The bonds pay interest on January 31 and July 31. On July 31, 2012, the holders of $1,600,000 bonds exercised the conversion privilege. On that date the market price of the bonds was 105 and the market price of the common stock was $36. The total unamortized bond premium at the date of conversion was $350,000. Fogel should record, as a result of this conversion, a

a. credit of $272,000 to Paid-in Capital in Excess of Par.

b. credit of $240,000 to Paid-in Capital in Excess of Par.

c. credit of $112,000 to Premium on Bonds Payable.

d. loss of $16,000.

16 - 12

Test Bank for Intermediate Accounting, Fourteenth Edition

44. On July 1, 2012, an interest payment date, $80,000 of Parks Co. bonds were converted

into 1,600 shares of Parks Co. common stock each having a par value of $45 and a market value of $54. There is $3,200 unamortized discount on the bonds. Using the book value method, Parks would record

a. no change in paid-in capital in excess of par.

b. a $4,800 increase in paid-in capital in excess of par.

c. a $9,600 increase in paid-in capital in excess of par.

d. a $6,400 increase in paid-in capital in excess of par.

45. Morgan Corporation had two issues of securities outstanding: common stock and an 8%

convertible bond issue in the face amount of $20,000,000. Interest payment dates of the bond issue are June 30th and December 31st. The conversion clause in the bond indenture entitles the bondholders to receive forty shares of $20 par value common stock in exchange for each $1,000 bond. On June 30, 2012, the holders of $3,000,000 face value bonds exercised the conversion privilege. The market price of the bonds on that date was $1,100 per bond and the market price of the common stock was $35. The total unamortized bond discount at the date of conversion was $1,250,000. In applying the book value method, what amount should Morgan credit to the account "paid-in capital in excess of par," as a result of this conversion?

a. $412,500.

b. $200,000.

c. $1,800,000.

d. $900,000.

Use the following information for questions 46 through 48.

Chang Corporation issued $6,000,000 of 9%, ten-year convertible bonds on July 1, 2012 at 96.1 plus accrued interest. The bonds were dated April 1, 2010 with interest payable April 1 and October 1. Bond discount is amortized semiannually on a straight-line basis. On April 1, 2013, $1,200,000 of these bonds were converted into 500 shares of $20 par value common stock. Accrued interest was paid in cash at the time of conversion.

46. If "interest payable" were credited when the bonds were issued, what should be the

amount of the debit to "interest expense" on October 1, 2012?

a. $129,000.

b. $135,200.

c. $141,000.

d. $270,000.

47. What should be the amount of the unamortized bond discount on April 1, 2013 relating to

the bonds converted?

a. $46,800.

b. $43,200.

c. $23,400.

d. $44,400.

48. What was the effective interest rate on the bonds when they were issued?

a. 9%

b. Above 9%

c. Below 9%

d. Cannot determine from the information given.

Dilutive Securities and Earnings per Share 16 - 13 49. Litke Corporation issued at a premium of $5,000 a $100,000 bond issue convertible into

2,000 shares of common stock (par value $25). At the time of the conversion, the unamortized premium is $2,000, the market value of the bonds is $110,000, and the stock is quoted on the market at $60 per share. If the bonds are converted into common, what is the amount of paid-in capital in excess of par to be recorded on the conversion of the bonds?

a. $55,000

b. $52,000

c. $62,000

d. $70,000

50. In 2012, Eklund, Inc., issued for $103 per share, 80,000 shares of $100 par value

convertible preferred stock. One share of preferred stock can be converted into three shares of Eklund's $25 par value common stock at the option of the preferred stockholder.

In August 2013, all of the preferred stock was converted into common stock. The market value of the common stock at the date of the conversion was $30 per share. What total amount should be credited to additional paid-in capital from common stock as a result of the conversion of the preferred stock into common stock?

a. $1,360,000.

b. $1,040,000.

c. $2,000,000.

d. $2,240,000.

51. On December 1, 2012, Lester Company issued at 103, four hundred of its 9%, $1,000

bonds. Attached to each bond was one detachable stock warrant entitling the holder to purchase 10 shares of Lester's common stock. On December 1, 2012, the market value of the bonds, without the stock warrants, was 95, and the market value of each stock purchase warrant was $50. The amount of the proceeds from the issuance that should be accounted for as the initial carrying value of the bonds payable would be

a. $387,280.

b. $391,400.

c. $400,000.

d. $412,000.

52. On March 1, 2012, Ruiz Corporation issued $1,000,000 of 8% nonconvertible bonds at

104, which are due on February 28, 2032. In addition, each $1,000 bond was issued with

25 detachable stock warrants, each of which entitled the bondholder to purchase for $50

one share of Ruiz common stock, par value $25. The bonds without the warrants would normally sell at 95. On March 1, 2012, the fair value of Ruiz’s common stock was $40 per share and the fair value of the warrants was $2.00. What amount should Ruiz record on March 1, 2010 as paid-in capital from stock warrants?

a. $36,800

b. $42,600

c. $52,600

d. $50,000

16 - 14

Test Bank for Intermediate Accounting, Fourteenth Edition

53. During 2012, Gordon Company issued at 104 five hundred, $1,000 bonds due in ten years.

One detachable stock warrant entitling the holder to purchase 15 shares of Gordon’s common stock was attached to each bond. At the date of issuance, the market value of the bonds, without the stock warrants, was quoted at 96. The market value of each detachable warrant was quoted at $40. What amount, if any, of the proceeds from the issuance should be accounted for as part of Gordon’s stockholders' equity?

a. $0

b. $20,000

c. $20,800

d. $19,760

54. On April 7, 2012, Kegin Corporation sold a $3,000,000, twenty-year, 8 percent bond issue

for $3,180,000. Each $1,000 bond has two detachable warrants, each of which permits the purchase of one share of the corporation's common stock for $30. The stock has a par value of $25 per share. Immediately after the sale of the bonds, the corporation's securities had the following market values:

8% bond without warrants $1,008

Warrants 21

Common stock 28

What accounts should Kegin credit to record the sale of the bonds?

a. Bonds Payable $3,000,000

Premium on Bonds Payable 116,400

Paid-in Capital—Stock Warrants 63,600

b. Bonds Payable $3,000,000

Premium on Bonds Payable 24,000

Paid-in Capital—Stock Warrants 126,000

c. Bonds Payable $3,000,000

Premium on Bonds Payable 52,800

Paid-in Capital—Stock Warrants 127,200

d. Bonds Payable $3,000,000

Premiums on Bonds Payable 180,000

Use the following information for questions 55 and 56.

On May 1, 2012, Payne Co. issued $500,000 of 7% bonds at 103, which are due on April 30, 2022. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Payne’s common stock, $15 par value, were attached to each $1,000 bond. The bonds without the warrants would sell at 96. On May 1, 2012, the fair value of Payne’s common stock was $35 per share and of the warrants was $2.

55. On May 1, 2012, Payne should credit Paid-in Capital from Stock Warrants for

a. $19,200.

b. $20,000.

c. $20,600.

d. $35,000.

56. On May 1, 2012, Payne should record the bonds with a

a. discount of $20,000.

b. discount of $5,600.

c. discount of $5,000.

d. premium of $15,000.

Dilutive Securities and Earnings per Share 16 - 15 57. On July 4, 2012, Chen Company issued for $6,300,000 a total of 60,000 shares of $100

par value, 7% noncumulative preferred stock along with one detachable warrant for each share issued. Each warrant contains a right to purchase one share of Chen $10 par value common stock for $15 per share. The stock without the warrants would normally sell for $6,150,000. The market price of the rights on July 1, 2012, was $2.50 per right. On October 31, 2012, when the market price of the common stock was $19 per share and the market value of the rights was $3.00 per right, 24,000 rights were exercised. As a result of the exercise of the 24,000 rights and the issuance of the related common stock, what journal entry would Chen make?

a. Cash ................................................................................... 360,000

Common Stock ....................................................... 240,000

Paid-in Capital in Excess of Par ............................. 120,000

b. Cash ................................................................................... 360,000

Paid-in Capital—Stock Warrants ........................................ 60,000

Common Stock ....................................................... 240,000

Paid-in Capital in Excess of Par ............................. 180,000

c. Cash ................................................................................... 360,000

Paid-in Capital—Stock Warrants ........................................ 150,000

Common Stock ....................................................... 240,000

Paid-in Capital in Excess of Par ............................. 270,000

d. Cash ................................................................................... 360,000

Paid-in Capital—Stock Warrants ........................................ 90,000

Common Stock ....................................................... 240,000

Paid-in Capital in Excess of Par ............................. 210,000 58. Vernon Corporation offered detachable 5-year warrants to buy one share of common

stock (par value $5) at $20 (at a time when the stock was selling for $32). The price paid for 4,000, $1,000 bonds with the warrants attached was $410,000. The market price of the Vernon bonds without the warrants was $360,000, and the market price of the warrants without the bonds was $40,000. What amount should be allocated to the warrants?

a. $40,000

b. $41,000

c. $48,000

d. $50,000

Use the following information for questions 59 and 60.

On May 1, 2012, Marly Co. issued $1,000,000 of 7% bonds at 103, which are due on April 30, 2022. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Marly’s common stock, $15 par v alue, were attached to each $1,000 bond. The bonds without the warrants would sell at 96. On May 1, 2012, the fair value of Marly’s common stock was $35 per share and of the warrants was $2.

59. On May 1, 2012, Marly should record the bonds with a

a. discount of $40,000.

b. discount of $10,000.

c. discount of $11,200.

d. premium of $30,000.

16 - 16

Test Bank for Intermediate Accounting, Fourteenth Edition

60. On May 1, 2012, Marly should credit Paid-in Capital from Stock Warrants for

a. $70,000

b. $41,200

c. $40,000

d. $38,400

61. On July 1, 2012, Ellison Company granted Sam Wine, an employee, an option to buy 600

shares of Ellison Co. stock for $30 per share, the option exercisable for 5 years from date of grant. Using a fair value option pricing model, total compensation expense is

determined to be $2,700. Wine exercised his option on October 1, 2012 and sold his 600 shares on December 1, 2012. Quoted market prices of Ellison Co. stock in 2012 were: July 1 $30 per share

October 1 $36 per share

December 1 $40 per share

The service period is for three years beginning January 1, 2012. As a result of the option granted to Wine, using the fair value method, Ellison should recognize compensation

expense on its books in the amount of

a. $2,700.

b. $900.

c. $675.

d. $0.

62. On January 1, 2012, Trent Company granted Dick Williams, an employee, an option to

buy 300 shares of Trent Co. stock for $30 per share, the option exercisable for 5 years

from date of grant. Using a fair value option pricing model, total compensation expense is determined to be $2,700. Williams exercised his option on September 1, 2012, and sold his 300 shares on December 1, 2012. Quoted market prices of Trent Co. stock during

2012 were:

January 1 $30 per share

September 1 $36 per share

December 1 $40 per share

The service period is for two years beginning January 1,2012. As a result of the option

granted to Williams, using the fair value method, Trent should recognize compensation

expense for 2012 on its books in the amount of

a. $3,000.

b. $2,700.

c. $1,350.

d. $0.

63. On December 31, 2012, Gonzalez Company granted some of its executives options to

purchase 120,000 shares of the company’s $10 par common stock at an option price of $50 per share. The Black-Scholes option pricing model determines total compensation

expense to be $900,000. The options become exercisable on January 1, 2013, and

represent compensation for executives’ services over a three-year period beginning

January 1, 2013. At December 31, 2013 none of the executives had exercised their

options. What is the impact on Gonzal ez’s net income for the year ended December 31,

2013 as a result of this transaction under the fair value method?

a. $300,000 increase.

b. $900,000 decrease.

c. $300,000 decrease.

d. $0.

Dilutive Securities and Earnings per Share 16 - 17 64. On January 1, 2013 Reese Company granted Jack Buchanan, an employee, an option to

buy 200 shares of Reese Co. stock for $40 per share, the option exercisable for 5 years from date of grant. Using a fair value option pricing model, total compensation expense is determined to be $2,400. Buchanan exercised his option on September 1, 2013, and sold his 100 shares on December 1, 2013. Quoted market prices of Reese Co. stock during

2013 were:

January 1 $40 per share

September 1 $48 per share

December 1 $54 per share

The service period is for two years beginning January 1, 2013. As a result of the option

granted to Buchanan, using the fair value method, Reese should recognize compensation expense for 2013 on its books in the amount of

a. $0.

b. $1,200.

c. $2,400

d. $2,800

65. On June 30, 2012, Yang Corporation granted compensatory stock options for 30,000

shares of its $24 par value common stock to certain of its key employees. The market

price of the common stock on that date was $31 per share and the option price was $28.

Using a fair value option pricing model, total compensation expense is determined to be $96,000. The options are exercisable beginning January 1, 2014, providing those key

employees are still in the employ of the company at the time the options are exercised.

The options expire on June 30, 2015.

On January 4, 2014, when the market price of the stock was $36 per share, all options for the 30,000 shares were exercised. The service period is for two years beginning January 1, 2012. Using the fair value method, what should be the amount of compensation

expense recorded by Yang Corporation for these options on December 31, 2012?

a. $96,000

b. $48,000

c. $22,500

d. $0

66. In order to retain certain key executives, Smiley Corporation granted them incentive stock

options on December 31, 2011. 100,000 options were granted at an option price of $35 per share. Market prices of the stock were as follows:

December 31, 2012 $46 per share

December 31, 2013 51 per share

The options were granted as compensation for executives’ services to be rendered over a two-year period beginning January 1, 2012. The Black-Scholes option pricing model

determines total compensation expense to be $1,000,000. What amount of compensation expense should Smiley recognize as a result of this plan for the year ended December 31, 2012 under the fair value method?

a. $1,750,000.

b. $1,100,000.

c. $1,000,000.

d. $500,000.

Test Bank for Intermediate Accounting, Fourteenth Edition

16 - 18

67. On January 1, 2013, Ritter Company granted stock options to officers and key employees

for the purchase of 20,000 shares of the company's $1 par common stock at $20 per share as additional compensation for services to be rendered over the next three years.

The options are exercisable during a five-year period beginning January 1, 2016 by grantees still employed by Ritter. The Black-Scholes option pricing model determines total compensation expense to be $180,000. The market price of common stock was $26 per share at the date of grant. The journal entry to record the compensation expense related to these options for 2013 would include a credit to the Paid-in Capital—Stock Options account for

a. $0.

b. $36,000.

c. $40,000.

d. $60,000.

68. On January 1, 2013, Evans Company granted Tim Telfer, an employee, an option to buy

2,000 shares of Evans Co. stock for $25 per share, the option exercisable for 5 years from date of grant. Using a fair value option pricing model, total compensation expense is determined to be $15,000. Telfer exercised his option on September 1, 2013, and sold his 1,000 shares on December 1, 2013. Quoted market prices of Evans Co. stock during 2013 were

January 1 $25 per share

September 1 $30 per share

December 1 $34 per share

The service period is for three years beginning January 1, 2013. As a result of the option granted to Telfer, using the fair value method, Evans should recognize compensation expense for 2013 on its books in the amount of

a. $18,000.

b. $15,000.

c. $5,000.

d. $3,000.

69. On December 31, 2012, Kessler Company granted some of its executives options to

purchase 75,000 shares of the company's $10 par common stock at an option price of $50 per share. The options become exercisable on January 1, 2013, and represent compensation for executives' services over a three-year period beginning January 1, 2013.

The Black-Scholes option pricing model determines total compensation expense to be $450,000. At December 31, 2013, none of the executives had exercised their options.

What is the impact on Kessler's net income for the year ended December 31, 2013 as a result of this transaction under the fair value method?

a. $150,000 increase

b. $0

c. $150,000 decrease

d. $450,000 decrease

Dilutive Securities and Earnings per Share 16 - 19 70. Weiser Corp. on January 1, 2009, granted stock options for 40,000 shares of its $10 par

value common stock to its key employees. The market price of the common stock on that date was $23 per share and the option price was $20. The Black-Scholes option pricing model determines total compensation expense to be $360,000. The options are exercisable beginning January 1, 2012, provided those key employees are still in Weiser’s employ at the time the options are exercised. The options expire on January 1, 2013.

On January 1, 2012, when the market price of the stock was $29 per share, all 40,000 options were exercised. The amount of compensation expense Weiser should record for 2009 under the fair value method is

a. $0.

b. $60,000.

c. $120,000.

d. $180,000.

71. On December 31, 2012, Houser Company granted some of its executives options to

purchase 75,000 shares of the company's $50 par common stock at an option price of $60 per share. The Black-Scholes option pricing model determines total compensation expense to be $1,500,000. The options become exercisable on January 1, 2013, and represent compensation for executives' past and future services over a three-year period beginning January 1, 2013. What is the impact on Houser's total stockholders' equity for the year ended December 31, 2012, as a result of this transaction under the fair value method?

a. $1,500,000 decrease

b. $500,000 decrease

c. $0

d. $500,000 increase

72. On June 30, 2012, Norman Corporation granted compensatory stock options for 40,000

shares of its $20 par value common stock to certain of its key employees. The market price of the common stock on that date was $36 per share and the option price was $30.

The Black-Scholes option pricing model determines total compensation expense to be $480,000. The options are exercisable beginning January 1, 2013, provided those key employees are still in Norman’s employ at the time the options are exercised. The options expire on June 30, 2014.

On January 4, 2013, when the market price of the stock was $42 per share, all 40,000 options were exercised. What should be the amount of compensation expense recorded by Norman Corporation for the calendar year 2012 using the fair value method?

a. $0.

b. $192,000.

c. $240,000.

d. $480,000.

Test Bank for Intermediate Accounting, Fourteenth Edition

16 - 20

73. In order to retain certain key executives, Jensen Corporation granted them incentive stock

options on December 31, 2011. 70,000 options were granted at an option price of $35 per share. Market prices of the stock were as follows:

December 31, 2012 $46 per share

December 31, 2013 51 per share

The options were granted as compensation for executives' services to be rendered over a two-year period beginning January 1, 2012. The Black-Scholes option pricing model determines total compensation expense to be $700,000. What amount of compensation expense should Jensen recognize as a result of this plan for the year ended December 31, 2012 under the fair value method?

a. $350,000.

b. $700,000.

c. $550,000.

d. $1,750,000.

74. Grant, Inc. had 50,000 shares of treasury stock ($10 par value) at December 31, 2012,

which it acquired at $11 per share. On June 4, 2013, Grant issued 25,000 treasury shares to employees who exercised options under Grant's employee stock option plan. The market value per share was $13 at December 31, 2012, $15 at June 4, 2013, and $18 at December 31, 2013. The stock options had been granted for $12 per share. The cost method is used. What is the balance of the treasury stock on Grant's balance sheet at December 31, 2013?

a. $175,000.

b. $225,000.

c. $275,000.

d. $300,000.

Use the following information for questions 75 through 77.

On January 1, 2012, Korsak, Inc. established a stock appreciation rights plan for its executives. It entitled them to receive cash at any time during the next four years for the difference between the market price of its common stock and a pre-established price of $20 on 80,000 SARs. Current market prices of the stock are as follows:

January 1, 2012 $35 per share

December 31, 2012 38 per share

December 31, 2013 30 per share

December 31, 2014 33 per share

Compensation expense relating to the plan is to be recorded over a four-year period beginning January 1, 2012.

*75. What amount of compensation expense should Korsak recognize for the year ended December 31, 2012?

a. $240,000

b. $360,000

c. $300,000

d. $1,440,000

金蝶软件报表公式定义

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

金蝶报表函数取数上年同期累计数

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

金蝶软件报表公式定义

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

金蝶K3总账报表跨账套取数

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

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”)

金蝶报表函数中的取数公式

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

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K报表取数公式详解

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

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。

2013金蝶利润表函数取数公式

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迷你自定义报表操作

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报表取数公式详解定稿版

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

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kis迷你版自定义报表操作

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

金蝶K3各公式 整理后

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。

金蝶资产负债表利润表取数详细说明

（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

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。

金蝶报表函数

.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

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。