相关试题
【单选题】
在杜邦分析体系中，假设其他情况相同，下列说法中正确的是___。
A. 权益乘数大，则财务风险大
B. 资产净利率是杜邦分析体系的核心指标
C. 权益乘数等于资产负债率的倒数
D. 权益乘数大，则销售净利率大
【单选题】
属于财务综合评价方法的是___。
A. 比较分析法
B. 比率分析法
C. 杜邦分析法
D. 因素分析法
【单选题】
杜邦指标体系的核心指标是___。
A. 净资产收益率
B. 资产利润率
C. 销售利润率
D. 资产周转率
【单选题】
营业净利率为5.73%，资产周转率为2.17,则资产净利率为___。
A. 5.73%
B. 2.17%
C. 12.43%
D. 7.9%
【单选题】
净利率为5.73%，资产周转率为2.17,权益乘数1.25,则净资产收益率为___。
A. 7.16%
B. 15.54%
C. 12.43%
D. 10.62%
【单选题】
7公司资产净利率为10%，若产权比率为1.5，则权益净利率为___。
A. 15%
B. 6.67%
C. 10%
D. 25%
【单选题】
我国资产负债表的格式是___。
A. 单步式
B. 多步式
C. 账户式
D. 报告式
【单选题】
下列不属于资产负债表的作用___。
A. 提供企业所拥有资源的种类和结构
B. 提供企业负债的总额及构成
C. 提供企业所有者权益的构成情况
D. 资产负债表可以提供企业利润形成和现金流量变动情况。
【单选题】
下列资产负债表项目，不应根据总账科目和明细账科目余额分析计算填列的有___。
A. 长期借款
B. 应收票据
C. 应付债券
D. 持有至到期投资
【单选题】
下列资产负债表项目，不应根据有关科目余额减去备抵科目余额后的净额填列的是___。
A. 固定资产
B. 无形资产
C. 应收账款
D. 货币资金
【单选题】
下列资产负债表项目，应根据多个总账科目余额填列的是___。
A. 实收资本
B. 存货
C. 资本公积
D. 应付职工薪酬
【单选题】
下列项目中，应在资产负债表“应收票据”项目中反映的内容是___。
A. 银行汇票
B. 银行承兑汇票
C. 银行本票
D. 现金支票
【单选题】
下列各项中，会导致企业速动比率变化的经济业务是___。
A. 以库存商品进行长期股权投资
B. 应收账款计提坏账准备
C. 无形资产摊销
D. 固定资产计提折旧
【单选题】
某企业本年销售收入为20000元，应收账款周转率为5，期初应收账款余额3500元，则期末应收账款余额为___元。
A. 4500
B. 4000
C. 6500
D. 5000
【单选题】
下列可用于短期偿债能力比率分析的是___。
A. 资产负债比率
B. 所有者权益比率
C. 流动比率
D. 权益乘数
【单选题】
企业的利息费用为120万元，税前利润为1800万元，则利息保障倍数为___。
【单选题】
下列各项中，不会影响流动比率的业务是___。
A. 用现金购买短期债券
B. 用现金购买固定资产
C. 用存货进行对外长期投资
D. 从银行取得长期借款
【单选题】
当公司流动比率大于1时，用银行存款归还短期借款时，会使当期流动比率 ___。
A. 不变
B. 下降
C. 上升
D. 无法确定
【单选题】
___不是反映短期偿债能力的指标。
A. 流动比率
B. 资产负债率
C. 速动比率
D. 现金比率
【单选题】
一般认为，制造业标准的流动比率是___。
【单选题】
关于流动比率，下列说法不正确的有___。
A. 流动比率过低，说明企业可能有清偿到期债务的困难
B. 流动比率过高，说明企业有较多不能盈利的闲置流动资产
C. 是衡量短期偿债能力的唯一指标
D. 流动比率以2∶1比较合适
【单选题】
计算速动比率时，速动资产通常采用___。
A. 流动资产减流动负债
B. 流动资产减预付账款
C. 流动资产减应收账款
D. 流动资产减存货预和预付账款
【单选题】
下列各项经济业务会影响到企业资产负债率的是___。
A. 以固定资产的账面价值对外进行长期投资
B. 收回应收账款
C. 接受所有者以固定资产进行的投资
D. 用现金购买股票
【单选题】
权益乘数表示企业负债程度，权益乘数越大，企业的负债程度___。
【单选题】
利息保障倍数指标计算公式中，分子是指___。
A. 净利额＋利息费用
B. 利润总额＋利息费用
C. 销售毛利额＋利息费用
D. 营业利润＋利息费用
【单选题】
某企业税后净利为75万元，所得税率为25% ，利息费用为50万元，则该企业利息保障倍数为___。
A. 1.3
B. 1.73
C. 2.78
D. 3
【单选题】
某企业2018年营业务收入为36000万元，流动资产平均余额为4000万元，固定资产平均余额为8000万元，假定没有其他资产，则该企业2018年的总资产周转率为___。
A. 3.2次
B. 3次
C. 4.5次
D. 2.9次
【单选题】
某企业期初存货200万元，期末存货300万元，产品营业收入为1500万元，营业成本为1000万元，则该存货周转率为 ___ 。
A. 3.3次
B. 4次
C. 5次
D. 6次
【单选题】
当企业的流动比率小于1时，赊购原材料将会___。
A. 增大流动比率
B. 降低流动比率
C. 降低营运资金
D. 增大营运资金
【单选题】
___不是评价企业长期偿债能力的指标。
A. 资产负债率
B. 股东权益比率
C. 权益乘数
D. 现金比率
【单选题】
下列各项中，会导致企业流动比率变化的经济业务是___。
A. 无形资产摊销
B. 无形资产计提减值准备
C. 以库存商品进行长期股权投资
D. 固定资产计提减值准备
【单选题】
在进行财务报表分析时，债权人更关注的信息是___。
A. 营运能力
B. 偿债能力
C. 发展能力
D. 盈利能力
【单选题】
甲企业期末“原材料”科目的借方余额400万元，“生产成本”科目的借方余额300万元，“库存商品”科目的借方余额500万元， “存货跌价准备”科目的贷方余额100万元，该企业期末资产负债表中“存货”项目应填列的金额为___万元。
A. 1000
B. 900
C. 1100
D. 1300
【多选题】
财务报表编制和披露程序包括___。
A. 会计确认
B. 会计计量
C. 会计记录
D. 编制报表
【多选题】
财务报表分析流程包括___
A. 明确分析目的和范围
B. 制订分析计划
C. 收集、整理、核实分析资料
D. 选择适当的分析方法，得出分析结论
【多选题】
设某一分析指标R是由相互联系的A、B、C三个因素相乘得到，进行因素分析时按照A、B、C的顺序进行分析，基期数据为A0、B0、C0，报告期数据为A1、B1、C1，以下对C对R的影响表述错误的为___。
A. A0×B0×（C1－C0）
B. A1×B0×（C1－C0）
C. A1×B1×（C1－C0）
D. A0×B1×（C1－C0）
【多选题】
下列各项方法中，属于财务报表分析方法的有___。
A. 销售百分比法
B. 比较分析法
C. 因素分析法
D. 习性预测法
【多选题】
财务报表按照反映的内容不同，可以分为___。
A. 个别财务报表
B. 静态财务报表
C. 合并财务报表
D. 动态财务报表
【多选题】
资产负债表的格式主要有___。
A. 单步式
B. 多步式
C. 账户式
D. 报告式
推荐试题
【单选题】
党的十八大以来，全面从严治党卓有成效，反腐败斗争压倒性态势____。
A. 已经形成并巩固发展
B. 逐步形成
C. 不断深化
D. 日益稳固
【单选题】
全党要不断增强党的_____，确保我们党永葆旺盛生命力和强大战斗力。
A. 群众领导力、思想组织力、社会凝聚力、政治向心力
B. 政治领导力、思想引领力、群众组织力、社会号召力
C. 政治领导力、思想引领力、群众发展力、社会号召力
D. 政治领导力、思想引领力、群众组织力、社会向心力
【单选题】
1___
A. She is going to have a lot of vanilla icecream.
B. She won the pelling competition at her school.
C. She is going to the state capital for a competition.
D. She spelled“exellence" correctly, but others didn't.
【单选题】
2___
A. His family moved to Sacramento to settle down.
B. His family bought him a new suit and a new tie.
C. He went to Sacramento for a spelling competition.
D. He won the first prize in the state spelling competition.
【单选题】
3___
A. Tomake him feel better after he lost the first prize.
B. To apologize for not buying him some ice cream.
C. To wish him good luck in the next competition.
D. To congratulate him on winning the frst prize.
【单选题】
4___
A. Red.
B. Blue.
C. Green.
D. Yellow.
【单选题】
1___
A. Superstitions and science.
B. Tips on how to have good luck.
C. Superstitions in the United States.
D. Rational and superstitious societies.
【单选题】
2___
A. Walking under a ladder.
B. Dreaming of a black cat.
C. Hanging a mirror in the house.
D. Stepping on one's own shadow.
【单选题】
3___
A. Because black cats look like witches.
B. Because black cats were thought to be witches.
C. Because black cats bring seven years of bad luck.
D. Because black cats are hard to notice in darkness.
【单选题】
4___
A. Breaking a mirror on purpose.
B. Catching a falling leaf on one's birthday.
C. Finding a penny on the ground and picking it up.
D. Dreaming of blowing out the candles in one blow.
【单选题】
1___
A. Read J. K. Rowling's first book.
B. Go to buy a new Harry Potter book.
C. Watch BBC news about J. K. Rowling.
D. Take her cousin to see a new Harry Potter movie.
【单选题】
2___
A. At a café.
B. Ona train.
C. At a cinema.
D. In a bookstore.
【单选题】
3___
A. She won't write any more books.
B. She will write more magic stories.
C. She hasn't said anything about her future plans.
D. She said she would work on more serious subjects.
【单选题】
4___
A. J. K. Rowling's secret.
B. J. K. Rowling's writing plan.
C. A new book by J. K. Rowling.
D. An interview with J. K. Rowling.
【单选题】
1___
A. He broke the milk bottle.
B. He fell down on the floor.
C. He made a mess inside the refrigerator.
D. He spilled the milk over the kichcn floor.
【单选题】
2___
A. Ѕhе gаvе hіm а lоng leсture.
B. She shouted at him in anger.
C. She enjoyed the wonderful mess.
D. She cleaned up the mess with him.
【单选题】
3___
A. How to do an experiment.
B. How to carry amilk bottle.
C. How to clean up spilled milk.
D. How to avoid making mistakes.
【单选题】
4___
A. Mistakes can become learning opportunities.
B. Mistakes are just like scientific experiments.
C. One should sometimes make mistakes.
D. One should try to avoid making mistakes.
【单选题】
1___
A. Because he likes the sunny weather,
B. Because he wants to challenge himself.
C. Because it can help solve his sleeping problem.
D. Because it can help him forget all his troubles.
【单选题】
2___
A. To go sailing.
B. To go surfing.
C. To go to the beach.
D. To go to her nephew's.
【单选题】
3___
A. Going to visit relatives.
B. Enjoying the warm sun on the beach.
C. Building sand castles with her niece and nephew.
D. Playing in the sand and jumping in the waves.
【单选题】
4___
A. Surfing in the sea.
B. Collecting seashells.
C. Building sand castles.
D. Jumping in thewaves.
【单选题】
1___
A. 89 percent.
B. 84 percent.
【单选题】
2___
A. People aged 16to 24.
B. People aged 25 to 34.
C. People aged 16 and over.
D. People aged 55 and over.
【单选题】
3___
A. People aged16 to 24 preferred listening to music most.
B. more popularB It was geting more andamong the Bish people.
C. Trwas the third most popular ativity among people aged 55 and over.
D. People aged 25 to 34 listened to musicmore often than those aged 16 to 24.
【单选题】
4___
A. Older people go out to pubs more often.
B. Younger people go to the cinema less frequently.
C. Older people spend more time reading and gardening.
D. Younger people spend less time visiting friends and family.
【单选题】
1___
A. 4 hours.
B. 2 hours.
C. 1.5 hours.
D. 45 minutes.
【单选题】
2___
A. At 8.
B. At 7.
C. At 6.
D. At 5.
【单选题】
3___
A. She can either read or rest a little on the train.
B. She can read and respond to emails on the train.
C. She can travel to many different parts of the city.
D. She can go shopping on her way home from work.
【单选题】
4___
A. He can take the train to the old part of the city.
B. He can save a lot of money when he takes the train.
C. He can save 20 minutes to go to work with the train.
D. Hecan take the train to the airpor insted of driving.
【单选题】
1___
A. About an hour.
B. More than an hour.
C. About half an hour.
D. More than one and a half hours.
【单选题】
2___
A. More and more Americans spend over an hour getting to work.
B. Over 10 percent of Americans spend less than an hour getting to work.
C. Only New York people spend more than 90 minutes getting to work.
D. Over 10 percent of Americans spend more than 90 minutes getting to work.
【单选题】
3___
A. Because gas prices are not high.
B. Because the commute is not tiring.
C. Because he can attend a better school.
D. Because he can have his favorite lifestyle.
【单选题】
4___
A. Traffic jams.
B. Expensive housing.
C. Poorer life quality.
D. A tiring and boring trip.
【单选题】
1___
A. She liked playing an interesting game.
B. She enjoyed seeing many of her old friends.
C. She enjoyed wearing her Halloween costume.
D. She liked the decorations in Jason's front yard.
【单选题】
2___
A. None of her friends likes Jason.
B. None of Jason's guests is young.
C. She wants to go to Linda's party.
D. She went to Jason's party last year.
【单选题】
3___
A. The party will last four hours.
B. Six people will attend the party.
C. They will have huge bags of candy.
D. They will play a new game called Guess Who"
【单选题】
4___
A. Go to Jason's party.
B. Go to Linda's party.
C. Attend both Jason's and Linda's parties.
D. Celebrate Halloween with her parents.
【单选题】
1___
A. Some stores offered bigger holiday discounts.
B. Some stores provided more choices of nightlife.
C. Some stores made efforts to attract young people.
D. Some stores opened much earlier than they used to.
【单选题】
2___
A. To attract young customers.
B. To beat other stores for sales.
C. To let people sleep late the next day.
D. To keep people stay up for the night.
