東財(cái)財(cái)務(wù)分析在線作業(yè)及答案

1、東財(cái)財(cái)務(wù)分析在線作業(yè)及答案東財(cái)財(cái)務(wù)分析在線作業(yè)一一、單選題（共 15 道試題，共 60 分。）V 1.企業(yè)的應(yīng)收賬款周轉(zhuǎn)天數(shù)為 90 天，存貨周轉(zhuǎn)天數(shù)為 180 天，則簡(jiǎn)化計(jì)算營(yíng)業(yè)周期為（）天。A. 90B. 180C. 270D. 360滿分：4 分2. 下列經(jīng)濟(jì)業(yè)務(wù)會(huì)使企業(yè)的速動(dòng)比率提高的是（）A. 銷售產(chǎn)成品B. 收回應(yīng)收賬款C. 購(gòu)買(mǎi)短期債券D. 用固定資產(chǎn)對(duì)外進(jìn)行長(zhǎng)期投資滿分：4 分3. 根據(jù)企業(yè)連續(xù)若干會(huì)訃期間（至少三期）的分析資料，運(yùn)用指數(shù)或動(dòng)態(tài)比率 的計(jì)算，比較與研究不同會(huì)計(jì)期間相關(guān)項(xiàng)訂的變動(dòng)情況和發(fā)展趨勢(shì)的財(cái)務(wù)分析方法 是（）A.水平分析法B. 垂直分析法C. 趨勢(shì)分析法D.

2、 比率分析法滿分：4 分4. 在下列各項(xiàng)中，屬于計(jì)算流動(dòng)資產(chǎn)周轉(zhuǎn)率應(yīng)選擇的流動(dòng)資產(chǎn)周轉(zhuǎn)額是（）。A.營(yíng)業(yè)收入B. 銷售成本費(fèi)用C. 全部收入D. 銷售成本滿分：4 分5. 某企業(yè) 2008 年銷售收入總額為 250 萬(wàn)元，銷售毛利率為 20%,年末流動(dòng)資產(chǎn) 90 萬(wàn)元，年初流動(dòng)資產(chǎn) 110 萬(wàn)元，則該企業(yè)成本流動(dòng)資產(chǎn)周轉(zhuǎn)率為（）A. 2 次B. 2. 22 次C. 2. 5 次D. 2. 78 次滿分：4 分6. 一般而言，對(duì)于一個(gè)健康發(fā)展的企業(yè)而言，企業(yè)現(xiàn)金流量的主要來(lái)源應(yīng)該是（）A.經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量B. 投資活動(dòng)產(chǎn)生的現(xiàn)金流量C. 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量D. 企業(yè)內(nèi)部留存收益滿分：4

3、 分7. 下列指標(biāo)中，反映企業(yè)基本財(cái)務(wù)管理結(jié)構(gòu)是否穩(wěn)定，表明債權(quán)人投入的資金受到所有者權(quán)益保障程度的是（）A. 資產(chǎn)負(fù)債率B. 凈資產(chǎn)收益率Rummage lab laboratory of Inununology and sexually transmitted diseases ofthe skin：1 month for Dermatology (including laser): 12 months of dermatophytosisin room: 1 一 2 months Note: the first year of the specific rotation arrangem

4、entsaccording to the trainees in the Department training base where the case may be.Four, training contents and requirements (a), the first years of relevant clinicalDepartment rotation scheme, and requirements 1. Rotary objective: Urinarytract infections and pyelonephritis renal tubular disease 2 3

5、 dialysis andabsorption or replacement in 3 Department of Endocrinology (ward) thyroid diseasediabetes 10 5 adrenal disease 5 Gastroenterology (ward) gastrointestinal ulcersand bleeding gastric inflammatory bowel disease 5 5 hepatitis and cirrhosis 5Department of Hematology, digestive tract tumor in

6、 5 (ward) 5 Lymphoma leukemia4 hemorrhagic disease anemia 383. checking records on the diagnosis and treatmentof the patients bed or in the Department name, name of the disease or surgery,biopsy And the number of times (such as chest, abdominal, bone marrow,cerebrospinal fluid), ECG and ECG monitors

7、, the number of ventilators andcardiopulmonary resuscitation. By the Department faculty signatures; Departmenttutor on the interns work attitudes and to assess the operational capacity (B), a second-year professional initial training in dermatology 1. Rotaryobjective: Dermatology and venereal diseas

8、e basic diagnostic methods, treatmentsand techniques Primary lesions of the skin and secondary damage identificationand accurate description of the methods used in dermatology and Venereologyprofessional term writing complete Dermatology And hospital outpatient medicalrecord history, using principle

9、s of topical drugs,C. 總資產(chǎn)周轉(zhuǎn)率D. 產(chǎn)權(quán)比率滿分：4 分8. 某企業(yè)流動(dòng)負(fù)債 200 萬(wàn)元，流動(dòng)資產(chǎn) 400 萬(wàn)元，其中:應(yīng)收票據(jù) 50 萬(wàn)元, 存貨 90萬(wàn)元，待攤費(fèi)用 3 萬(wàn)元，預(yù)付賬款 7 萬(wàn)元，應(yīng)收賬款 200 萬(wàn)元，則流動(dòng)比率為（）A.2B. 1. 5C. 1. 25D. 1滿分：4 分9. 運(yùn)用資產(chǎn)負(fù)債表可計(jì)算的比率有（）A. 應(yīng)收賬款周轉(zhuǎn)率B. 總資產(chǎn)報(bào)酬率C. 利息保障倍數(shù)D. 現(xiàn)金比率滿分：4 分10. 流動(dòng)比率指標(biāo)值是（）A.越大越好B. 越小越好C. 保持一個(gè)合適的值D. 以上答案都不對(duì)滿分：4 分11. 從企業(yè)債權(quán)者角度看，財(cái)務(wù)分析的最直接 U

10、 的是看（）A.盈利能力B. 營(yíng)運(yùn)能力C. 償債能力D. 增長(zhǎng)能力滿分：4 分12. 如果流動(dòng)資產(chǎn)大于流動(dòng)負(fù)債，則月末用現(xiàn)金償還一筆應(yīng)付賬款會(huì)使（）A. 營(yíng)運(yùn)資金減少B. 營(yíng)運(yùn)資金增加C. 流動(dòng)比率提高D. 流動(dòng)比率降低滿分：4 分13. 主要適用于多種因素構(gòu)成的綜合性指標(biāo)的分析，如成本、利潤(rùn)、資金周轉(zhuǎn)等的分析方法是（）A. 垂直分析法B. 綜合分析法C. 趨勢(shì)分析法D. 因素分析法滿分：4 分14. 企業(yè)資產(chǎn)經(jīng)營(yíng)的效率主要反映企業(yè)的（）A. 盈利能力B. 償債能力linical Department rotation scheme, and requirements 1. Rotaryobj

11、ective: where the case may be. Four, training contents and requirements（a）, the first years of relevant c 2 months Note: the first year of the specificrotation arrangements according to the trainees in the Department training base-sof dermatophytosis in room: 12 month-: 1Rummage lab laboratory of Im

12、munology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) -he interns work attitudes and to assess the operational capacity (B), a secondrs, the number of ventilators and cardiopulmonary resuscitation. Bythe Department faculty signatures; Department tutor on tmo

13、nitodisease or surgery,biopsy And the number of times (such as chest, abdominal, bone marrow,cerebrospinal fluid), ECG and ECG se anemia 3 8 3 checking records on the diagnosisand treatment of the patients bed or in the Department name, name of the iseao5 hepatitis and cirrhosis 5 Department of Hema

14、tology, digestive tract tumor in5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenal disease 5 Gastroenterology(ward) gastrointestinal ulcers and bleeding gastric inflammatory bowel diseaseof Endocrinology (ward) thyroid disease diabetes 10 5Urinary tract infections andpyelonephritis renal tubular d

15、isease 2 3 dialysis and absorption or replacementin 3 Department 2onal term writing complete Dermatology And hospital outpatientmedical record history, using principles of topical drugs, essithe skin andsecondary damage identification and accurate description of the methods used indermatology and Ve

16、nereology prof 1. Rotary objective: Dermatology and venerealdisease basic diagnostic methods, treatments and techniques Primary lesionsof year professional initial training in dermatologyc.營(yíng)運(yùn)能力D.增長(zhǎng)能力滿分：4 分15.注冊(cè)會(huì)計(jì)師可能對(duì)所審計(jì)的財(cái)務(wù)報(bào)告提出的意見(jiàn)中，屬于有利意見(jiàn)的是（）A. 無(wú)保留意見(jiàn)B. 有保留意見(jiàn)C. 否定意見(jiàn)D. 無(wú)法表示意見(jiàn)滿分：4 分二、多選題（共 10 道試題，共 40 分

17、。）V 1.對(duì)總資產(chǎn)報(bào)酬率指標(biāo)，下列表 述正確的有（）A.該指標(biāo)反映企業(yè)運(yùn)用全部資產(chǎn)的收益率 B.該指標(biāo)反映企業(yè)全部資產(chǎn)運(yùn)用的總成果 C.指標(biāo)越高越好D.該指標(biāo)反映借人資本的運(yùn)用成果 E.表明企業(yè)資產(chǎn)的盈利能力滿分：4 分2. 下列公式正確的是（）A.資產(chǎn)負(fù)債率二（負(fù)債總額/資產(chǎn)總額）X100% B.權(quán)益乘數(shù)=1/（1-資產(chǎn)負(fù)債率）C.利息保障倍數(shù)二（利潤(rùn)總額+利息費(fèi)用）/利潤(rùn)總額 D.所有者權(quán)益比率二 1-資產(chǎn)負(fù)債率 E.所有者權(quán)益比率二 1+資產(chǎn)負(fù)債率滿分：4 分3. 調(diào)整財(cái)務(wù)報(bào)表存在水分的項(xiàng) LI 數(shù)據(jù)，所用的方法包括（）A. 虛擬資產(chǎn)剔除法B. 垂直分析法C. 水平分析法D. 異常利潤(rùn)

18、剔除法E.關(guān)聯(lián)交易分析法滿分：4 分4. 行業(yè)競(jìng)爭(zhēng)程度和盈利能力的影響因素包括（）A. 客戶的議價(jià)能力B. 現(xiàn)有企業(yè)間的競(jìng)爭(zhēng)C. 替代產(chǎn)品的威脅D. 新進(jìn)入企業(yè)的威脅E. 供應(yīng)商的議價(jià)能力滿分：4 分5. 行業(yè)分析主要包括（）A. 行業(yè)競(jìng)爭(zhēng)分析B. 行業(yè)需求分析C. 行業(yè)特征分析D. 行業(yè)生命周期分析E. 行業(yè)獲利能力分析of relevant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and re

19、quirements（a）, the first years 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-2 monthsof dermatophytosis in room: 1-r）:1Rummage lab laboratory of Immunology and sexually transmitted diseases of theskin: 1 month for Dermato

20、logy （including lase year professional initial trainingi-nt tutor on the interns work attitudes and to assess the operational capacity（B）, a secondnd ECG monitors, the number of ventilators and cardiopulmonaryresuscitation. By the Department faculty signatures; DepartmeECG aname of thedisease or sur

21、gery, biopsy And the number of times (such as chest, abdominal, bonemarrow, cerebrospinal fluid), rrhagic disease anemia 3 8 3 checking recordson the diagnosis and treatment of the patients bed or in the Department name,hemo bowel disease 5 5 hepatitis and cirrhosis 5 Department of Hematology,digest

22、ive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 diabetes 10 5 adrenaldisease 5 Gastroenterology (ward) gastrointestinal ulcers and bleeding gastricinflammatoryof Endocrinology (ward) thyroid disease Urinary tract infections andpyelonephritis renal tubular disease 2 3 dialysis and absorption or rep

23、lacementin 3 Department 3al drugs, logy professional term writing complete DermatologyAnd hospital outpatient medical record history, using principles oftopicenereoary lesions of the skin and secondary damage identification andaccurate description of the methods used in dermatology and Vn dermatolog

24、y 1 Rotary objective: Dermatology and venereal disease basic diagnostic methods,treatments and techniques Prim滿分：4 分6.下列關(guān)于資本結(jié)構(gòu)說(shuō)法正確的是()A.債務(wù)籌資可以起到抵稅效應(yīng)B.債務(wù)籌資可以使企業(yè)承擔(dān)相對(duì)較低的融資成本C.權(quán)益資本是承擔(dān)長(zhǎng)期債 務(wù)的基礎(chǔ) D.權(quán)益籌資需要承擔(dān)相對(duì)較高的融資成本 E.權(quán)益籌資資本結(jié)構(gòu)的彈性 大滿分：4 分7. 反映流動(dòng)資產(chǎn)周轉(zhuǎn)速度的指標(biāo)有（）A.流動(dòng)資產(chǎn)周轉(zhuǎn)率B. 應(yīng)收賬款周轉(zhuǎn)率C. 存貨周轉(zhuǎn)率D. 存貨構(gòu)成率E. 應(yīng)付賬款周轉(zhuǎn)率滿分：4 分8

25、. 企業(yè)對(duì)現(xiàn)金流量表的操縱主要集中在經(jīng)營(yíng)活動(dòng)現(xiàn)金流量各項(xiàng)口上，主要的 手段有（）A. 篡改現(xiàn)金流性質(zhì)B. 權(quán)宜之計(jì)， 即讓母公司或大股東在期末大量?jī)斶€應(yīng)收賬款其至先行支付預(yù) 付貨款，在下期再將資金以多種形式返回給母公司或大股東 C.應(yīng)收票據(jù)貼現(xiàn)D. 利用應(yīng)付項(xiàng)口E. 虛構(gòu)現(xiàn)金流量滿分：4 分9. 下列屬于反映營(yíng)運(yùn)能力的比率有（）A.應(yīng)收賬款周轉(zhuǎn)天數(shù)B. 存貨周轉(zhuǎn)次數(shù)C. 有形資產(chǎn)負(fù)債率D. 凈資產(chǎn)利潤(rùn)率E. 資產(chǎn)負(fù)債率滿分：4 分10. 通過(guò)現(xiàn)金流量分析所揭示的信息，其作用主要是（）A. 了解現(xiàn)金流變動(dòng)情況及其原因B. 評(píng)價(jià)企業(yè)的支付能力C. 評(píng)價(jià)企業(yè)的盈利質(zhì)量D. 預(yù)測(cè)未來(lái)現(xiàn)金流量E. 獲取

26、企業(yè)資產(chǎn)流動(dòng)性水平信息滿分：4 分linical Department rotation scheme, and requirements 1. Rotary objective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department

27、training base-s ofdermatophytosis in room: 12 month-: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) monitodisease or surgery, biopsy And the number of times (such as chest,abdominal, bone marrow, cerebrospinal fluid), ECG

28、 and ECG se anemia 3 8 3 checkingrecords on the diagnosis and treatment of the patients bed or in the Departmentname, name of the iseao 5 hepatitis and cirrhosis 5 Department of Hematology,digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenaldisease 5 Gastroenterology (ward)

29、gastrointestinal ulcers and bleeding gastricinflammatory bowel disease of Endocrinology (ward) thyroid disease diabetes 105Urinary tract infections and pyelonephritis renal tubular disease 2 3 dialysisand absorption or replacement in 3 Department 4onal term writing completeDermatology And hospital o

30、utpatient medical record history, using principles oftopical drugs, essithe skin and secondary damage identification and accuratedescription of the methods used in dermatology and Venereology prof 1. Rotaryobjective： Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques

31、.Primary lesions of year professional initial training in dermatology-he interns work attitudes and to assess the operational capacity. (B), a secondrs, thenumber of ventilators and cardiopulmonary resuscitation.By the Department faculty signatures; Department tutor on t東財(cái)財(cái)務(wù)分析在線作業(yè)二一、單選題(共 15 道試題，共 6

32、0 分。)V 1.某企業(yè)的流動(dòng)資產(chǎn)為 360000元，長(zhǎng)期資產(chǎn)為 4800000 元，流動(dòng)負(fù)債為 205000 元，長(zhǎng)期負(fù)債 780000 元，則資產(chǎn)負(fù)債率為()A. 15(12,09, B. 19(C. 16(25,D. 20(52,滿分：4 分2. ()是通過(guò)計(jì)算財(cái)務(wù)報(bào)表中各項(xiàng)口占總體的比重或結(jié)構(gòu)，反映財(cái)務(wù)報(bào)表中各 項(xiàng) LI的相對(duì)重要性以及財(cái)務(wù)報(bào)表的總體結(jié)構(gòu)關(guān)系 A.水平分析法B. 垂直分析法C. 趨勢(shì)分析法D. 比率分析法滿分：4 分3. 財(cái)務(wù)報(bào)表分析的首要主體是()A.投資者B. 債權(quán)人C. 經(jīng)營(yíng)者D.政府管理機(jī)構(gòu)滿分：4 分4. 某公司財(cái)務(wù)報(bào)告中有如下數(shù)據(jù):2007 年流動(dòng)資產(chǎn) 12

33、00 萬(wàn)，總資產(chǎn) 3000萬(wàn);2008 年流動(dòng)資產(chǎn) 1500 萬(wàn)，總資產(chǎn) 3500 萬(wàn)。則通過(guò)垂直分析法分析流動(dòng)資產(chǎn)后得出的結(jié) 論正確的是（）A. 流動(dòng)資產(chǎn)比重增加，重要性增強(qiáng) B.流動(dòng)資產(chǎn)比重增加，重要性減弱 C. 流動(dòng)資產(chǎn)比重減少，重要性增強(qiáng) D.流動(dòng)資產(chǎn)比重減少，重要性減弱滿分：4 分5. 財(cái)務(wù)報(bào)表分析的基礎(chǔ)是（）A.戰(zhàn)略分析B. 會(huì)計(jì)分析C. 財(cái)務(wù)分析D. 前景分析滿分：4 分6. 進(jìn)行會(huì)計(jì)分析的第一步是（）A.分析會(huì)計(jì)政策變化B. 分析會(huì)計(jì)估計(jì)變化C. 閱讀會(huì)計(jì)報(bào)告D. 修正會(huì)計(jì)報(bào)表信息滿分：4 分7. 邁克爾?波特提出的“五大力量理論”適用于（）A.行業(yè)生命周期分析of relev

34、ant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and requirements（a）, the first years 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-2 monthsof der

35、matophytosis in room： 1-r): 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (including laseary lesions of the skin and secondary damage identification and accuratedescription of the methods used in dermatology and Vn dermatology 1. Rotaryob

36、jective: Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques Primyear professional initial training i-nt tutor on the interns,work attitudes and to assess the operational capacity (B), a secondnd ECG monitors,the number of ventilators and cardiopulmonary resuscitation

37、. By the Departmentfaculty signatures; DepartmeECG aname of the disease or surgery, biopsy And thenumber of times (such as chest, abdominal, bone marrow, cerebrospinal fluid),rrhagic disease anemia 3 8 3. checking records on the diagnosis and treatment ofthe patients bed or in the Department name, h

38、emo bowel disease 5 5 hepatitis andcirrhosis 5 Department of Hematology, digestive tract tumor in 5 (ward) 5 Lymphomaleukemia 4 diabetes 10 5 adrenal disease 5 Gastroenterology (ward)gastrointestinal ulcers and bleeding gastric inflammatoryof Endocrinology (ward)thyroid disease Urinary tract infecti

39、ons and pyelonephritis renal tubular disease2 3 dialysis and absorption or replacement in 3 Department oal drugs, logyprofessional term writing complete Dermatology And hospital outpatient medicalrecord history, using principles of topicenereoB 行業(yè)特征分析C. 行業(yè)盈利能力分析D. 行業(yè)營(yíng)運(yùn)能力分析滿分：4 分8. 某企業(yè)期末現(xiàn)金為 160 萬(wàn)元，期末

40、流動(dòng)負(fù)債為 240 萬(wàn)元，期末流動(dòng)資產(chǎn)為 320 萬(wàn)元，則該企業(yè)現(xiàn)金比率為（）A. 50%B. 66. 67%C. 133. 33%D. 200%滿分：4 分9. 某企業(yè)資產(chǎn)總額為 600 萬(wàn)元，負(fù)債總額為 400 萬(wàn)元，則權(quán)益乘數(shù)為（）A. 1. 5B. 3C. 2D. 1滿分：4 分10. 星河公司 2008 年?duì)I業(yè)收入為 150000 萬(wàn)元，期初存貨余額為 5000 萬(wàn)元， 期末存貨余額為 9000 萬(wàn)元，則該公司存貨周轉(zhuǎn)率為（）A. 30B. 16. 67C. 21.43D. 2.5滿分：4 分11. 資產(chǎn)負(fù)債表中的所有者權(quán)益項(xiàng) U 排列是（）A. 依據(jù)權(quán)益的流動(dòng)性B. 永久程度高的在

41、前，低的在后C. 依據(jù)投資順序D. 永久程度高的在后，低的在前滿分：4 分12. 在計(jì)算速動(dòng)比率時(shí)，要從流動(dòng)資產(chǎn)中扣除存貨部分，再除以流動(dòng)負(fù)債，這樣做的原因在于（）A. 存貨不易保管B. 存貨的質(zhì)量難以保證C. 存貨的變現(xiàn)能力較低D. 存貨的數(shù)量不宜確定滿分：4 分13. 以下四個(gè)選項(xiàng)中，差異化戰(zhàn)略不適用的情況有（）A. 產(chǎn)品難以差異化B. 顧客需求多樣化C. 產(chǎn)品能夠?qū)崿F(xiàn)差異化D. 企業(yè)創(chuàng)造能力較強(qiáng)滿分：4 分14. 通常資產(chǎn)負(fù)債率反映企業(yè)利用借入資金進(jìn)行經(jīng)營(yíng)活動(dòng)的能力，要使企業(yè)風(fēng) 險(xiǎn)與收益平linical Department rotation scheme, and requiremen

42、ts 1 Rotaryobjective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-s ofdermatophytosis in room: 12 month-: 1Rummage lab la

43、boratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) monitodisease or surgery, biopsy And the number of times (such as chest,abdominal, bone marrow, cerebrospinal fluid), ECG and ECG se anemia 3 8 3 checkingrecords on the diagnosis and treatme

44、nt of the patients bed or in the Departmentname, name of the iseao 5 hepatitis and cirrhosis 5 Department of Hematology,digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenaldisease 5 Gastroenterology (ward) gastrointestinal ulcers and bleeding gastricinflammatory bowel diseas

45、e of Endocrinology (ward) thyroid disease diabetes 105Urinary tract infections and pyelonephritis renal tubular disease 2 3 dialysisand absorption or replacement in 3 Department 6onal term writing completeDermatology And hospital outpatient medical record history, using principles oftopical drugs, e

46、ssithe skin and secondary damage identification and accuratedescription of the methods used in dermatology and Venereology prof 1. Rotaryobjective: Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques Primary lesions of year professional initial training indermatology-

47、he interns,work attitudes and to assess the operational capacity(B), a secondrs, the number of ventilators and cardiopulmonary resuscitation.By the Department faculty signatures; Department tutor on t衡，較為合適的指標(biāo)值為（）A. 50%B. 0C. 100%D. 200%滿分：4 分15.星河公司 2008 年存貨周轉(zhuǎn)期為 30 天，應(yīng)收賬款期為 45 天，應(yīng)付賬款周轉(zhuǎn)期為 25 天,則該公司現(xiàn)

48、金轉(zhuǎn)化周期為（）A. 10 天B. 50 天C. 40 天D. 100 天滿分：4 分二、多選題（共 10 道試題，共 40 分。）V1. 財(cái)務(wù)風(fēng)險(xiǎn)和長(zhǎng)期償債能力的影響因素有（）A. 資本結(jié)構(gòu)B. 長(zhǎng)期盈利水平C. 企業(yè)經(jīng)營(yíng)現(xiàn)金流量D. 營(yíng)業(yè)周期長(zhǎng)短E. 償債能力的聲譽(yù)滿分：4 分2. 存貨周轉(zhuǎn)率提高，意味著企業(yè)（）A. 流動(dòng)比率提高B. 短期償債能力增強(qiáng)C. 現(xiàn)金比率提高D.企業(yè)存貨管理水平提高 E.速動(dòng)比率提高滿分：4 分3. 以上市公司為例，財(cái)務(wù)報(bào)告體系一般包括（）A. 財(cái)務(wù)報(bào)表B. 審計(jì)報(bào)告C. 財(cái)務(wù)狀況說(shuō)明書(shū)D. 財(cái)務(wù)比率E. 財(cái)務(wù)報(bào)表附注滿分：4 分4. 屬于債務(wù)風(fēng)險(xiǎn)狀況評(píng)價(jià)的基本

49、指標(biāo)包括（）A. 凈資產(chǎn)收益率B. 資產(chǎn)負(fù)債率C. 已獲利息倍數(shù)D. 銷售（營(yíng)業(yè)）增長(zhǎng)率E. 資本保值增值率滿分：4 分5. 以下選項(xiàng)中影響長(zhǎng)期償債能力的因素有（）A.長(zhǎng)期租賃of relevant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and requirements（a）, the first years 2 months Note: the first year of the specif

50、ic rotationarrangements according to the trainees in the Department training base-2 monthsof dermatophytosis in room: 1 一 r）: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (including lasent tutor on the interns work attitudes and to asses

51、s the operational capacity(B), a secondnd ECG monitors, the number of ventilators and cardiopulmonaryresuscitation. By the Department faculty signatures; DepartmeECG aname of thedisease or surgery, biopsy And the number of times (such as chest, abdominal, bonemarrow, cerebrospinal fluid), rrhagic di

52、sease anemia 3 83. checking records on the diagnosis and treatment of the patients bed or in theDepartment name, hemo bowel disease 5 5 hepatitis and cirrhosis 5 Department ofHematology, digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 diabetes 105 adrenal disease 5 Gastroenterology (ward) ga

53、strointestinal ulcers and bleedinggastric inflammatoryof Endocrinology (ward) thyroid disease Urinary tractinfections and pyelonephritis renal tubular disease 2 3 dialysis and absorptionor replacement in 3 Department 7al drugs, logy professional term writing completeDermatology And hospital outpatie

54、nt medical record history, using principles oftopicenereoary lesions of the skin and secondary damage identification andaccurate description of the methods used in dermatology and Vn dermatology 1.Rotary objective: Dermatology and venereal disease basic diagnostic methods,treatments and techniques P

55、rimyear professional initial training i 一B. 或有事項(xiàng)C. 資本結(jié)構(gòu)D. 企業(yè)經(jīng)營(yíng)現(xiàn)金流量E. 盈利能力滿分：4 分6. 成熟期階段的財(cái)務(wù)特征是（）A. 經(jīng)營(yíng)現(xiàn)金流量穩(wěn)定，凈流量很大，現(xiàn)金充足 B.企業(yè)處于“負(fù)投資”的狀 態(tài)C.企業(yè)傾向于向股東支付巨額股利，其至回購(gòu)股票 D.可能會(huì)加速償還銀行 借款E.籌資活動(dòng)產(chǎn)生的現(xiàn)金流量常常體現(xiàn)為巨額流出滿分：4 分7. 影響凈資產(chǎn)收益率的因素主要有（）A.總資產(chǎn)報(bào)酬率B. 負(fù)債利息率C. 企業(yè)資本結(jié)構(gòu)D. 總資產(chǎn)周轉(zhuǎn)率E. 所得稅率滿分：4 分8. 通過(guò)現(xiàn)金流量分析所揭示的信息，其作用主要是（）A. 了解現(xiàn)金流變

56、動(dòng)情況及其原因B. 評(píng)價(jià)企業(yè)的支付能力C. 評(píng)價(jià)企業(yè)的盈利質(zhì)量D. 預(yù)測(cè)未來(lái)現(xiàn)金流量E. 獲取企業(yè)資產(chǎn)流動(dòng)性水平信息滿分：4 分9. 以下選項(xiàng)中影響短期償債能力的因素有（）A.流動(dòng)資產(chǎn)規(guī)模與結(jié)構(gòu)B. 流動(dòng)負(fù)債規(guī)模與結(jié)構(gòu)C. 資本結(jié)構(gòu)D. 企業(yè)經(jīng)營(yíng)現(xiàn)金流量E. 或有事項(xiàng)的影響滿分：4 分10.財(cái)務(wù)情況說(shuō)明書(shū)()A.是企業(yè)管理當(dāng)局對(duì)企業(yè)業(yè)績(jī)的自我評(píng)價(jià)B.有助于報(bào)表使用者對(duì)企業(yè)作出 良好的判斷 C.能衡量出企業(yè)管理當(dāng)局對(duì)存在問(wèn)題的認(rèn)識(shí)和分析的深刻程度D.有助于報(bào)表使用者有更全面、更深刻的理解 E.有助于報(bào)表使用者客觀地 評(píng)價(jià)企業(yè)經(jīng)營(yíng)者的業(yè)績(jī)滿分：4 分linical Department rotat

57、ion scheme, and requirements 1 Rotary objective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-s ofdermatophytosis in room:

58、 12 month-: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) rs, the number of ventilators and cardiopulmonary resuscitation. By theDepartment faculty signatures; Department tutor on tmonitodisease or surgery,biopsy Andtimes

59、 (such as chest, abdominal, bone marrow, fluid), ECG and ECGse anemia 3 8 3 checking records on and treatment of the patientsbed or in the Department the isea5 5 hepatitis and cirrhosis 5Department ofHematology, digestive tract tumor in 5 (ward) 5 Lymphoma leukemia4 hemorrhagic d adrenal disease 5 G

60、astroenterology (ward)the number ofcerebrospinalthe diagnosisname, name ofgastrointestinal ulcers and bleeding gastric inflammatory bowel disease ofEndocrinology （ward） thyroid disease diabetes 10 5Urinary tract infections andpyelonephritis renal tubular disease 2 3 dialysis and absorption or replac