会计专业英语-第十二章课件.pptxVIP

第十二章习题展示组员：黄鑫、黄凌风、彭婀媚、周成一、蔡书含、黄雅蓉1第一题Part one1.What type of analysis is indicated by the following ? a a. vertical analysis(垂直分析法)b. Horizontal analysis(水平分析法)c. Profitability analysis(盈利能力分析法)d. Contribution margin analysis(边际贡献分析法)?AmountPercentCurrent assetsProperty，Plant，and equipmenTotal assets$500000100%垂直分析法：用百分比表述报表的每一个组成部分与整体之间的关系。在对报表进行垂直分析时，每个资产项目都表示为占资产总额的一定百分比。贡献边际分析法：单位资源贡献边际分析法是指以有关方案的单位资源贡献边际指标作为决策评价指标的一种方法。单位资源贡献边际=单位贡献边际 /单位产品资源消耗定额2第二题Part two2.Which of the following measures indicates the ability of a firm to pay its current liabilities? d 以下哪一选项揭示了公司的流动负债偿付能力？a. Working capital（营运资本）working capital = current assets – current liabilitiesIt indicates the ability of a firm to pay its current liabilities, and the more the working capital is, the more solvency ability the firm has.b. Current ratio （流动比率）current ratio = (current assets)/(current liabilities)It also indicates the ability of a firm to pay its current liabilities, and the high current ratio on a firm is a guarantee of its ability to pay its current liabilities.c. Acid-test ratio（速动比率）acid-test ratio (also called quick ratio) = (quick assets)/(current liabilities)It still indicates the ability of a firm to pay its current liabilities, and the quick assets are normally including cash, and other current liabilities such as marketable securities, and receivables. With the increase of acid-test ratio, the ability of a firm to pay its current liabilities is improved.d. All of the above（以上所有选项）?3第三题Part three3.The ratio determined by dividing total current assets by total current liabilities is: a 由总流动资产除以总流动负债决定的比率是：acall of the above以上全部working capital ratio营运资金比率bankers’ ratio银行家比率current ratio流动比率db4第四题Part four4.The ratio of the quick assets to current liabilities, which indicates the “instant” debt-paying ability of a firm, is:速动资产与流动负债的比率，即用来表示一个公司现时偿债能力的比率是：C 解析：速动比率也被称为酸性测试比率，是速动资产与流动负债的比值。5第五题Part fourb. acid-test ratio （酸性测试比率）a. working capital ratio （营运资本比率）