全国2010年1月自学考试财务报表真题（In January 2010 the national self-study examination of the financial statements.）.docVIP

全国2010年1月自学考试财务报表真题（In January 2010 the national self-study examination of the financial statements.） Self-study examination of higher education in China in January 2010 Analysis of financial statements (a) test Course Code: 00161 A single choice (the title of 20 items, each item of 1 points, a total of 20 points) In the four option of each item listed in only one option is in line with the requirements of the subject, please fill in the code in question after the brackets. The wrong choice or not, choose no points. 1. in the analysis of financial statements, creditors pay more attention to information (is) A. solvency B. operation ability C. development ability D. profitability The ideal evaluation standard put forward 2. comprehensive history of enterprise financial data and the real economic situation is () A. experience reference B. industry benchmark The history of the C. benchmark D. target 3. the following liabilities, does not belong to the long-term liabilities (is) A. long term loans B. bonds payable C. long-term payables D. deferred income tax 4. and the attitude to risk management of assets classification of large contact sign is () A. asset liquidity B. the use of assets form C. source of assets The frequency of use of D. assets The following 5. on the conservative capital structure description is correct () A. enterprise financial risk is relatively high, the higher cost of capital B. enterprise financial risk is relatively low, the higher cost of capital C. enterprises equity capital less, corporate debt ratio is high D. enterprises equity capital less, lower cost of capital 6. of the following is not part of the sales of goods or services received cash items (is) Services received cash goods, the sales of A. The service period cash received from sales of goods and provision of pre B. C. early advance payment D. enterprise sales materials and purchasing consignment business cash received 7. enterprises in the rapid growth phase, investment cash flow i