【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
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相关试题
【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
【多选题】
资产负债表的作用有___。
A. 资产负债表可以提供企业所拥有资源的种类和结构
B. 资产负债表可以提供企业负债的总额及构成
C. 资产负债表可以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情况
推荐试题
【单选题】
The main problem people may encounter today arises from the fact that . ___
A. they have to learn new things consciously
B. they lack the confidence of securing reliable and trustworthy information
C. they have difficulty obtaining the needed information readily
D. they can hardly carry out casual communications with an extended family
【单选题】
From the passage we can infer that _______. ___
A. electronic mail will soon play a dominant role in transmitting messages
B. it will become more difficult for people to keep secrets in an information era
C. people will spend less time holding meetings or conferences
D. events will be reported on the spot mainly through satellites
【单选题】
Technology facilitates _______. ___
A. sharing information
B. storing and sending information
C. providing people with easy access to more information
D. all of the above
【单选题】
We can learn from the last paragraph that _______. ___
A. it is necessary to obtain as much
B. people should make the best use of the information
C. we should realize the importance of accumulating information
D. it is of vital importance to acquire needed information efficiently
【单选题】
The author thinks that people are _________. ___
A. satisfied with their appearance
B. concerned about appearance in old age
C. far from neglecting what is in fashion
D. reluctant to follow the trends in fashion
【单选题】
Fashion magazines and TV advertisements seem to link fashion to _________. ___
A. confidence in life
B. personal dress
C. individual hair style
D. personal future
【单选题】
Causes of fashions are _________. ___
A. uniform
B. varied
C. unknown
D. inexplicable
【单选题】
Present-day society is much freer and easier because it emphasizes _________. ___
A. uniformity
B. formality
C. informality
D. individuality
【单选题】
Which is the main idea of the last paragraph? ______________ ___
A. Care about appearance in formal situations.
B. Fashion in formal and informal situations.
C. Ignoring appearance in informal situations.
D. Ignoring appearance in all situations.
【单选题】
Permissive parents would ________. ___
A. let their children read any books they like to
B. not let their children see any films they like to
C. not let their children read any books without first checking their contents
D. let their children see the films with their first checking
【单选题】
The fact that parents check the contents of the book or the film for their children to read or see shows __________. ___
A. the necessity of censorship
B. that many books and films are bad
C. that children need their parents to help them understand more
D. that the parents are permissive
【单选题】
Which of the following statements is NOT true?____________ ___
A. Some adults can’t tell right from wrong.
B. Censorship is compared to the law because both of them perform good service to society as a whole.
C. Censors pay attention only to genuine works of art.
D. Censorship is necessary because many books, plays and films are far from being “works of art”.
【单选题】
What does the word “corrupt” in Para.4 mean?__________ ___
A. Make morally bad.
B. Hurt.
C. Injure.
D. Damage.
【单选题】
What would be the best title of this passage?_____________ ___
A. Permissive Parents and Responsible Parents.
B. Censorship and the Law.
C. Censors Value Artistic Merits .
D. Censorship Performs Good Service to Society.
【单选题】
Lie detectors are widely used in the United States because _____________. ___
A. they can help detect people’s emotional stress
B. they can help detect people's physiological changes
C. they can help find out whether a person is telling the truth or not
D. they can measure the subject’s electrical resistance
【单选题】
According to the passage, we know that Britain______________. ___
A. will adopt lie detectors widely
B. will adopt lie detectors on a smaller scale
C. adopt lie detectors
D. has not decided whether to adopt lie detectors or not
【单选题】
The tests themselves are by no means free from error..." (Line 1-2.Para.3) means ____________. ___
A. the tests definitely have no error
B. the tests sometimes make mistakes
C. the polygraphers do not make mistakes
D. the polygraphers can avoid error by using some techniques
【单选题】
Which of the following is true? ________________ ___
A. The tests are conducted by qualified polygraphers.
B. Innocent people may blush or stammer when questioned.
C. Guilty people can definitely be found out by answer questions
D. Guilty people may escape by refusing to answer questions.
【单选题】
What troubles lie detector researchers most is that _______________. ___
A. innocent people are convicted crimes
B. innocent people will learn to tell lies
C. lie detectors may cause industrial unrests
D. lie detectors are sometimes not dependable
【单选题】
In the passage the author's attitude towards "mixed-ability teaching" is _______. ___
A. critical
B. questioning
C. approving
D. objective
【单选题】
By "held back" (Line 1) the author means _____. ___
A. made to remain in the same classes
B. forced to study in the lower classes
C. drawn to their studies
D. prevented from advancing
【单选题】
The author argues that a teacher's chief concern should be the development of the student's _________. ___
A. personal qualities and social skills
B. total personality
C. learning ability and communicative skills
D. intellectual ability
【单选题】
Which of the following is NOT MENTIONED in the third paragraph? __________ ___
A. Group work gives pupils the opportunity to learn to work together with others.
B. Pupils also learn to develop their reasoning abilities.
C. Group work provides pupils with the opportunity to learn to be capable organizers.
D. Pupils also learn how to participate in teaching activities.
【单选题】
The author's purpose in writing this passage is to ______. ___
A. argue for teaching bright and not-so-bright pupils in the same class
B. recommend pair work and group work for classroom activities
C. offer advice on the proper use of the library
D. emphasize the importance of appropriate formal classroom teaching
【单选题】
According to the author, the deaths among youth are mainly caused by _____. ___
A. traffic accidents
B. smoking-related diseases
C. murder
D. all of these
【单选题】
Every day there are over_____high school students who will become regular smoker. ___
A. 75
B. 23
C. 30
D. 3000
【单选题】
By "dropout" the author means______. ___
A. students who failed the examination
B. students who left school
C. students who lost their way
D. students who were driven out of school
【单选题】
The reason for declining adolescent smoking is that ________. ___
A. NCI has taken effective measures
B. smoking is prevented among high school seniors
C. there are many smokers who have died of cancer
D. not stated
【单选题】
What is implied but not stated by the author is that ________. ___
A. smoking rates among youth have declined very little
B. there are now more female than male smokers among high school seniors
C. high smoking rates are due to the increase in wealth
D. smokers at high school are from low socio-economic backgrounds
【单选题】
According to the passage, which of the following is NOT a disadvantage of part time education? _______________ ___
A. It requires some break in one's career.
B. It tends to last too long for many people to complete a degree program.
C. It affects one's career.
D. It gives the student less time to share with the family.
【单选题】
Which of the following is NOT an advantage of distance learning? _________ ___
A. The student may choose his or her own pace.
B. The student may study at any time to his or her convenience.
C. They can pursue their chosen career while studying.
D. Their tutorial assistance comes through regular airmail, telephone, etc.
【单选题】
What benefit will distance learning program bring to a business? __________ ___
A. Recruitment of more talented people.
B. Good image of the business.
C. Better cooperation with universities.
D. Further training of employees and business growth.
【单选题】
Good distance learning program have the following characteristic EXCEPT______. ___
A. distance learning course is the same as students taking courses in campus
B. the degree should be same as on campus study
C. professor-student relationship is strictly one to one all through the course
D. includes subject evaluation tool
【单选题】
What benefit will distance learning bring to an employee of a business? ___________ ___
A. Professional growth.
B. Good relationship with the employer.
C. Good impression on the employer.
D. Higher salary.
【单选题】
In the first paragraph, what does "plastic money" (Line 6, Para.1) refer to? ______ ___
A. Dollars.
B. Online payment.
C. Credit cards.
D. Coins.
【单选题】
Which of the following is NOT true about credit cards? ____________ ___
A. Shopkeepers, among others, object to the use of credit cards because they add on the cost of the merchandise.
B. Credit card holders actually pay for their goods after the purchase has been completed.
C. The national company enjoys extensive growth because of the use of credit cards.
D. It has had the effect of increasing consumption.
【单选题】
What is the disadvantage of credit cards? _____________ ___
A. It may lead to the overgrowth of the national economy.
B. The delay in the payment of shopping goods may bring damage to shopkeepers' profits.
C. Some people may intentionally purchase goods that they cannot possibly afford.
D. Those who pay by cash at the purchase will have to pay for the cost added to the product as the interest charge of credit cards.
【单选题】
What is the main topic of the text? ________________ ___
A. Advantages and Disadvantages of Credit Cards.
B. Economic Growth Backed up by the Use of Credit Cards.
C. It can encourage great sums of consumption.
D. Credit Cards Make Life
E. asier.
【单选题】
The author's attitude towards credit card is.______________. ___
A. agreeable
B. neutral
C. humorous
D. oppositional
【单选题】
不含有割地内容的不平等条约是___。
A. 《南京条约》
B. 《北京条约》
C. 《马关条约》
D. 《辛丑条约》
