公司信贷答案（Corporate credit answer）.doc

公司信贷答案（Corporate credit answer） Reference answer and analysis First, individual choice questions 1.C The basic credit principle is that short-term capital needs are realized through short-term financing, and long-term capital needs are realized through long-term financing. 2.B 3.C 4.C] for banks and firms, the key to determining asset value is the current market price. Historical costs can not determine the value of assets, nor can they reflect the changes in asset value in a timely and accurate manner. 5.D by analyzing the relationship between current assets and current liabilities, the indicators of the borrowers ability to repay maturing debt are mainly three: liquidity ratio, quick ratio, and cash ratio. Liquidity ratio = liquid assets / current liabilities * 100%; quick ratio = quick assets / current liabilities * 100% in cash assets; cash ratio = cash assets / current liabilities in current assets * 100%. They are collectively referred to as liquidity ratio indicators. The A term is the profitability index; the BC two is the efficiency ratio indicator. 6.B 7.A 8.A 9. A Quick assets include currency, funds, short-term investments, notes receivable, accounts receivable, other receivables, etc., but inventories, prepayments and prepaid expenses should not be included. 10. B [analysis] asset liability ratio reflects the creditors to provide capital to total capital ratio from the creditor standpoint, they are most concerned about is the safety degree to the enterprise loan payments, is whether the timely recovery of principal and interest; from a shareholder perspective, due to play the same role, enterprises through debt and capital the raising of funds provided by the shareholders in the business so shareholders are concerned about all the profit rate of capital is more than to borrow money interest rates, borrowing costs. 11.B 12.C 13. D The company credit refers to the fund lending or credit supporting activities which take the bank as the main body and accept