财务报表分析(一)（Analysis of financial statements (I)）.docVIP

财务报表分析(一)（Analysis of financial statements (I)） A single choice (four options in each item list, only one option is in line with the requirements of the subject, please put the correct option before the letters in brackets after the title. ) 1, the following can be used to analyze the ratio of short-term debt paying ability is [C]. A. asset liability ratio B. equity ratio C. liquidity ratio 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 B. cash ratio is greater than 1 C. working capital of more than 0 D. short-term solvency absolute security Allowance for bad debts by 5, accounting for an enterprise, in accordance with the prescribed procedures to write off bad debts 10000 yuan, assuming that the current ratio of the original enterprise 2.5, 1.5 sudongbilv, write off bad debts after [C] A liquidity ratio and quick ratio increased B liquidity ratio and quick ratio decreased C liquidity ratio and quick ratio are the same D liquidity ratio, quick ratio increase decrease 6, a companys current assets ratio is 30%, the ratio of fixed assets is 50% and the ratio of current assets and fixed assets for [D]. A.167%B.120%C.80%D.60% 7, a company at the end of this year the total assets of 10 million yuan, if the companys property ratio is 1.5, tangible net debt ratio of 2, is the companys intangible assets and deferred assets and to: [D]. A.250 million B.200 million C.150 million D.100 million yuan 8, if the enterprise quick ratio is very small, the following conclusion is [C]. Current assets A. e