财务报表分析(一)（Analysis of financial statements (I)）
move like a jaggerA single choice (four options in each item list, only one option is in line with the requirements of the subject, plea put the correct option before the letters in brackets after the title. )
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1, the following can be ud to analyze the ratio of short-term debt paying ability is [C].
A. ast liability ratio
B. equity ratio
C. liquidity ratio
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D. equity multiplier
2, accounts receivable turnover rate of accounts receivable should be [C].
A. do not deduct bad debts
B. "ending balance of accounts receivable account
After all the bad debts C. net credit receivables net D. only in this year the accounts receivable
The ratio of 3, net income is the quality evaluation [C].
A. pay cash dividend ratio
B. cash adequacy ratio
C. net profit ratio
D. cash ratio cash guarantee
4. if the flow rate is greater than 1, then the following conclusion is [C]
A. quick ratio is greater than 1
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B. cash ratio is greater than
1 C. working capital of more than 0 D. short-term solvency absolute curity
Allowance for bad debts by 5, accounting for an enterpri, in accordance with the prescribed procedures to write off bad debts 10000 yuan, assuming that the current ratio of the original enterpri 2.5, 1.5 sudongbilv, write off bad debts after [C]
A liquidity ratio and quick ratio incread
B liquidity ratio and quick ratio decread
C liquidity ratio and quick ratio are the same
D liquidity ratio, quick ratio increa decrea
6, a company's current asts ratio is 30%, the ratio of fixed asts is 50% and the ratio of current asts and fixed asts for [D].
A.167%
B.120%
C.80%
D.60%
7, a company at the end of this year the total asts of 10 million yuan, if the company's property ratio is 1.5, tangible net debt ratio of 2, is the company's intangible asts and deferred asts and t
o: [D].
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B.200 million
C.150 million
D.100 million yuan
8, if the enterpri quick ratio is very small, the following conclusion is [C].
Current asts A. enterpris occupying the short-term solvency B. enterpri is very strong
C. corporate short-term debt risk
D. ast liquidity is very strong
9, in the financial analysis, most concerned about corporate capital appreciation and the profitability of the main interests is [A]
The owner of business decision making B. A. enterpri C. D. enterpri creditors government economic management institutions
In 10, the demand for funds under certain circumstances, improve (B) means that the enterpris to reduce dependence on short-term borrowing of funds, so as to reduce the company's current debt pressure.
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A. B. ast liability ratio of long-term debt ratio C. working capital and long-term debt ratio D. interest coverage ratio
11, the profit and loss statement than common financial statements usually u the following [A] the amount as 100?
Sales revenue A. B. total asts net profit net asts of D.
C.
12, improve enterpri operating profit can be obtained through: [D].
A. increa operating income长春会计培训学校
B. reduce operating expens decread
C. income tax
D. increa sales revenue
13, the enterpri incread liquidasts, usually [B].
A. reduce the opportunity cost of
B.
Increa the opportunity cost
C. incread the financial risk of enterpri
D. to improve the flow rate of return of property
14, about the monetary fund, the following statement is wrong [C]
A. monetary funds including cash, bank deposits and other monetary funds.
上海彩妆B. reputable companies do not need to hold a lot of money.
C. enterpri should not only maintain a certain amount of money, and the more the better.
D. money itlf is cash, without realization.
15, the following statement is correct [C]
A. liquidity ratio high that enterpris have enough cash to pay.
B. flow ratio is equal to or slightly greater than 1 is appropriate.
C. quick ratio reprents the direct solvency.
D. is only money cash ratio and current liabilities ratio.
16, flexible adjustment of financing structure, the stock adjustment judgment or the flow adjustment is bad on the [A]
A, the ast size is changed, the size of the balance is changed B
C, the size of the interests of the owner of D, whether the change in net ast size is changed
Product sales 17, B company in 1999 and 2000 are shown in the following table:
The year sales volume (Taiwan) sales price (yuan) cost per unit of sales (yuan)
1999200011085
2000195012590
Then B sales price changes affect the amount of profit for [C] A.30 B.9 C.29 000 yuan 750 yuan 250 yuan 500 yuan D.19
gre词汇下载lift是什么意思The financial ratio of 18, does not affect the effect of ast management is [D]
A. B. C. business cycle inventory turnover rate of accounts
