财务报表分析一Analysis of financial statements I.docx

1、财务报表分析一Analysis of financial statements I财务报表分析(一)（Analysis of financial statements (I)）A single choice (four options in each item list, only one option is in line with the requirements of the subject, please put the correct option before the letters in brackets after the title. )1, the following ca

2、n be used to analyze the ratio of short-term debt paying ability is C.A. asset liability ratio B. equity ratio C. liquidity ratio D. equity multiplier2, accounts receivable turnover rate of accounts receivable should be C.A. do not deduct bad debts B. ending balance of accounts receivable accountAft

3、er all the bad debts C. net credit receivables net D. only in this year the accounts receivableThe ratio of 3, net income is the quality evaluation C.A. pay cash dividend ratio B. cash adequacy ratio C. net profit ratio D. cash ratio cash guarantee4. if the flow rate is greater than 1, then the foll

4、owing conclusion is CA. quick ratio is greater than 1 B. cash ratio is greater than 1 C. working capital of more than 0 D. short-term solvency absolute securityAllowance for bad debts by 5, accounting for an enterprise, in accordance with the prescribed procedures to write off bad debts 10000 yuan,

5、assuming that the current ratio of the original enterprise 2.5, 1.5 sudongbilv, write off bad debts after CA liquidity ratio and quick ratio increased B liquidity ratio and quick ratio decreasedC liquidity ratio and quick ratio are the same D liquidity ratio, quick ratio increase decrease6, a compan

6、ys current assets ratio is 30%, the ratio of fixed assets is 50% and the ratio of current assets and fixed assets for D.A.167%B.120%C.80%D.60%7, a company at the end of this year the total assets of 10 million yuan, if the companys property ratio is 1.5, tangible net debt ratio of 2, is the companys

7、 intangible assets and deferred assets and to: D.A.250 million B.200 million C.150 million D.100 million yuan8, if the enterprise quick ratio is very small, the following conclusion is C.Current assets A. enterprises occupying the short-term solvency B. enterprise is very strongC. corporate short-te

8、rm debt risk D. asset liquidity is very strong9, in the financial analysis, most concerned about corporate capital appreciation and the profitability of the main interests is AThe owner of business decision making B. A. enterprise C. D. enterprise creditors government economic management institution

9、sIn 10, the demand for funds under certain circumstances, improve (B) means that the enterprises to reduce dependence on short-term borrowing of funds, so as to reduce the companys current debt pressure.A. B. asset liability ratio of long-term debt ratio C. working capital and long-term debt ratio D

10、. interest coverage ratio11, the profit and loss statement than common financial statements usually use the following A the amount as 100?Sales revenue A. B. total assets net profit net assets of D. C.12, improve enterprise operating profit can be obtained through: D.A. increase operating income B.

11、reduce operating expenses decreased C. income tax D. increase sales revenue13, the enterprise increased liquidassets, usually B.A. reduce the opportunity cost of B.Increase the opportunity costC. increased the financial risk of enterprise D. to improve the flow rate of return of property14, about th

12、e monetary fund, the following statement is wrong CA. monetary funds including cash, bank deposits and other monetary funds.B. reputable companies do not need to hold a lot of money.C. enterprise should not only maintain a certain amount of money, and the more the better.D. money itself is cash, wit

13、hout realization.15, the following statement is correct CA. liquidity ratio high that enterprises have enough cash to pay.B. flow ratio is equal to or slightly greater than 1 is appropriate.C. quick ratio represents the direct solvency.D. is only money cash ratio and current liabilities ratio.16, fl

14、exible adjustment of financing structure, the stock adjustment judgment or the flow adjustment is based on the AA, the asset size is changed, the size of the balance is changed BC, the size of the interests of the owner of D, whether the change in net asset size is changedProduct sales 17, B company

15、 in 1999 and 2000 are shown in the following table:The year sales volume (Taiwan) sales price (yuan) cost per unit of sales (yuan)199*852000195012590Then B sales price changes affect the amount of profit for CA.30 B.9 C.29 000 yuan 750 yuan 250 yuan 500 yuan D.19The financial ratio of 18, does not a

16、ffect the effect of asset management is DA. B. C. business cycle inventory turnover rate of accounts receivable turnover rate of assets and liabilities D.19, a business at the beginning of the flow ratio of 2.2, 1 sudongbilv, at the end of the flow ratio of 2.5, 0.5 sudongbilv. The reasons for such

17、a change is A.A. was the increase in inventory B. accounts receivable increased C. accounts payable accounts receivable turnover speed increase D.20, the payment of a cash dividend ratio with cash dividend divided by C.Net cash flow for the period A. investment activities net cash flow B. the financ

18、ing activitiesC. the operating activities net cash flow D. in cash and cash equivalentsTwo, multiple-choice questions (in five options of each item listed in two to five options is in line with the requirements of the subject, please put the correct option before the letters in brackets after the ti

19、tle. Multiselect, choose less, no wrong points. )21, can improve the product sales revenue is ABCEThe number of B A, to expand sales and improve varieties of structure of C, increase the unit priceD, reducing production cost, improve the level of E22, the financial indicators reflect the assets turn

20、over rate including ABCDA accounts receivable turnover inventory turnover rate B C turnover rate of current assetsD total assets turnover E equity multiplier23, when we analyze the enterprise asset management effect, the total assets of the enterprise profit rate should be ADA higher B lower C highe

21、r D lower E bad bad relationship24, the following statements is true ABDE.A.To provide loans to individuals or institutions called the loan creditors.B. form to sell goods or services to provide short-term financing institutions or individuals called commercial creditors.C. loan creditors are most c

22、oncerned about the rate of return on investment.D. loan creditors need to understand the enterprises profitability and cash flow.E. commercial creditors need to understand the liquidity situation and liquidity.25, analysis of cash flow structure to ACEA understand the cash mainly from where B unders

23、tand the changes and differences of various cash C know where cash is mainly usedD understand the influencing factors of cash movements and the extent of changes in E net increase in cash and cash equivalents of the amount26, the financial ratio, the higher the ratio, the direct description of enter

24、prise long-term solvency is strong with DE.A. total return on assets B. roe C. asset liability ratioD. interest coverage ratio E. equity ratio27, for the management, analyze the asset structure and asset management effect of meaning is mainly embodied in BCDA. B. capital structure optimization to im

25、prove the financial situation of C. accelerated capital turnoverD. reduced more than E. are not risk assets management28, improve the accounts receivable turnover rate is helpful to ACDA. B. to accelerate the flow of funds to increase production capacity of C. enhanced the short-term solvencyD. redu

26、ce the loss of bad E. increase inventory turnover rate29, the account receivable is a debt of enterprises, according to the transaction date or date of establishment of sales amount shall be accounted for. Should the quality and liquidity of accounts receivable in the analysis, attention should be p

27、aid to ABCD.A. B. C. the scale of the risk of bad debt loss potential risk of loss accounts receivableD. should produce accounts receivable liquidity index E. main business debt ratio amount should not be too large30, because the assets are based on historical value, so the book value of assets and

28、the actual value is a certain gap in the ABCDA. book value of overvalued assets accounted for some B. no realizable valueC. has not yet fully accounted for D. of assets book value underestimated E. none of the aboveThree, terminology31, the comprehensive coefficient method: Wang Xuejun also prompted

29、 to answer the teacher self wale proportion analysis method is selected, the liquidity ratio, equity ratio, the ratio of fixed assets, inventory turnover, accounts receivable turnover, turnover rate of fixed assets (i.e., sovereign owners equity) capital turnover rate of 7 Financial ratios combined

30、with a linear relationship, and were given their score proportion, and then compared with the standard ratio, determine the cumulative scores for each index score and general index, so as to make a comprehensive evaluation on the financial situation of enterprises.32, tangible net debt ratio: Wang X

31、uejun is prompted to answer the teacher from the intangible assets and deferred assets to be deducted from the rights and interests of the owners, to calculate the ratio between the liabilities and tangible equity. This index is actually a more conservative and cautious equity ratio. The calculation

32、 formula is as follows:Tangible net debt ratio = total debt *100%The owners equity - (intangible assets + deferred assets)33, the actual rate of cost reduction: Wang Xuejun is prompted to answer the teacher self can reduce the ratio between the amount and according to the actual production and an actual unit cost calculation of the total cost than the actual cost of products.34, the income structure: self tips Wang