南开13秋学期《财务报表分析》在线作业（Nankai 13 autumn semester financial statement analysis online homework）.docVIP

南开13秋学期《财务报表分析》在线作业（Nankai 13 autumn semester financial statement analysis online homework） 13 autumn semester financial statement analysis online homework I. radio questions 1., the net profit after tax of an enterprise is 670 thousand yuan, the income tax rate is 33%, and the interest cost is 500 thousand yuan, and the enterprise interest guarantee multiple is () A. 1.3 B. 1.73 C. 2.78 D. 3 The correct answer: D 2., an enterprise inventory cash 50 thousand yuan, bank deposits 780 thousand yuan, short-term bond investment 950 thousand yuan, to be amortized costs 100 thousand yuan, accounts receivable 400 thousand yuan, 1 million 100 thousand yuan inventory, current liabilities 4 million yuan. Accordingly, the cash ratio of the enterprise is calculated as (A). A. 0.445 B. 0.845 C. 0.545 D. 0.57 The correct answer: A 3., the companys 2004 net profit was 1 million 400 thousand yuan, the income tax was 600 thousand yuan, the interest expense was 200 thousand yuan, the average balance of assets was 20 million yuan, and the total assets profit margin was () A. 7% B. 8% C. 10% D. 11% The correct answer: B 4., the net sales income of a company is 315000 yuan, the receivable accounts for 18000 yuan at the end of the year, 16000 yuan at the beginning of the year, and the turnover times of the receivable accounts for (times). A. 10 B. 18 C. 15 D. 20 The correct answer: B 5. usually, the cash equivalents of the following items are () A. short term stock investment B. notes receivable C. maturity of bond investment within 3 months D. bond investments due within 1 years The correct answer: C 6. the financial ratios that do not affect the effect of asset management are A. business cycle B. inventory turnover C. accounts receivable turnover D. asset liability ratio The correct answer: D 7., in the quality analysis of financial statements, the balance sheet should focus on the analysis of assets (), in order to squeeze out its moisture.. A. scale B. efficiency C. fluidity D. stabil