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

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

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财务报表分析一AnalysisoffinancialstatementsI

财务报表分析

（一）（Analysisoffinancialstatements（I））

Asinglechoice（fouroptionsineachitemlist,onlyoneoptionisinlinewiththerequirementsofthesubject,pleaseputthecorrectoptionbeforethelettersinbracketsafterthetitle.）

1,thefollowingcanbeusedtoanalyzetheratioofshort-termdebtpayingabilityis[C].

A.assetliabilityratioB.equityratioC.liquidityratioD.equitymultiplier

2,accountsreceivableturnoverrateofaccountsreceivableshouldbe[C].

A.donotdeductbaddebtsB."endingbalanceofaccountsreceivableaccount

AfterallthebaddebtsC.netcreditreceivablesnetD.onlyinthisyeartheaccountsreceivable

Theratioof3,netincomeisthequalityevaluation[C].

A.paycashdividendratioB.cashadequacyratioC.netprofitratioD.cashratiocashguarantee

4.iftheflowrateisgreaterthan1,thenthefollowingconclusionis[C]

A.quickratioisgreaterthan1B.cashratioisgreaterthan1C.workingcapitalofmorethan0D.short-termsolvencyabsolutesecurity

Allowanceforbaddebtsby5,accountingforanenterprise,inaccordancewiththeprescribedprocedurestowriteoffbaddebts10000yuan,assumingthatthecurrentratiooftheoriginalenterprise2.5,1.5sudongbilv,writeoffbaddebtsafter[C]

AliquidityratioandquickratioincreasedBliquidityratioandquickratiodecreased

CliquidityratioandquickratioarethesameDliquidityratio,quickratioincreasedecrease

6,acompany'scurrentassetsratiois30%,theratiooffixedassetsis50%andtheratioofcurrentassetsandfixedassetsfor[D].

A.167%B.120%C.80%D.60%

7,acompanyattheendofthisyearthetotalassetsof10millionyuan,ifthecompany'spropertyratiois1.5,tangiblenetdebtratioof2,isthecompany'sintangibleassetsanddeferredassetsandto:

[D].

A.250millionB.200millionC.150millionD.100millionyuan

8,iftheenterprisequickratioisverysmall,thefollowingconclusionis[C].

CurrentassetsA.enterprisesoccupyingtheshort-termsolvencyB.enterpriseisverystrong

C.corporateshort-termdebtriskD.assetliquidityisverystrong

9,inthefinancialanalysis,mostconcernedaboutcorporatecapitalappreciationandtheprofitabilityofthemaininterestsis[A]

TheownerofbusinessdecisionmakingB.A.enterpriseC.D.enterprisecreditorsgovernmenteconomicmanagementinstitutions

In10,thedemandforfundsundercertaincircumstances,improve（B）meansthattheenterprisestoreducedependenceonshort-termborrowingoffunds,soastoreducethecompany'scurrentdebtpressure.

A.B.assetliabilityratiooflong-termdebtratioC.workingcapitalandlong-termdebtratioD.interestcoverageratio

11,theprofitandlossstatementthancommonfinancialstatementsusuallyusethefollowing[A]theamountas100?

SalesrevenueA.B.totalassetsnetprofitnetassetsofD.C.

12,improveenterpriseoperatingprofitcanbeobtainedthrough:

[D].

A.increaseoperatingincomeB.reduceoperatingexpensesdecreasedC.incometaxD.increasesalesrevenue

13,theenterpriseincreasedliquidassets,usually[B].

A.reducetheopportunitycostofB.

Increasetheopportunitycost

C.increasedthefinancialriskofenterpriseD.toimprovetheflowrateofreturnofproperty

14,aboutthemonetaryfund,thefollowingstatementiswrong[C]

A.monetaryfundsincludingcash,bankdepositsandothermonetaryfunds.

B.reputablecompaniesdonotneedtoholdalotofmoney.

C.enterpriseshouldnotonlymaintainacertainamountofmoney,andthemorethebetter.

D.moneyitselfiscash,withoutrealization.

15,thefollowingstatementiscorrect[C]

A.liquidityratiohighthatenterpriseshaveenoughcashtopay.

B.flowratioisequaltoorslightlygreaterthan1isappropriate.

C.quickratiorepresentsthedirectsolvency.

D.isonlymoneycashratioandcurrentliabilitiesratio.

16,flexibleadjustmentoffinancingstructure,thestockadjustmentjudgmentortheflowadjustmentisbasedonthe[A]

A,theassetsizeischanged,thesizeofthebalanceischangedB

C,thesizeoftheinterestsoftheownerofD,whetherthechangeinnetassetsizeischanged

Productsales17,Bcompanyin1999and2000areshowninthefollowingtable:

Theyearsalesvolume（Taiwan）salesprice（yuan）costperunitofsales（yuan）

199********85

2000195012590

ThenBsalespricechangesaffecttheamountofprofitfor[C]

A.30B.9C.29000yuan750yuan250yuan500yuanD.19

Thefinancialratioof18,doesnotaffecttheeffectofassetmanagementis[D]

A.B.C.businesscycleinventoryturnoverrateofaccountsreceivableturnoverrateofassetsandliabilitiesD.

19,abusinessatthebeginningoftheflowratioof2.2,1sudongbilv,attheendoftheflowratioof2.5,0.5sudongbilv.Thereasonsforsuchachangeis[A].

A.wastheincreaseininventoryB.accountsreceivableincreasedC.accountspayableaccountsreceivableturnoverspeedincreaseD.

20,thepaymentofacashdividendratiowithcashdividenddividedby[C].

NetcashflowfortheperiodA.investmentactivitiesnetcashflowB.thefinancingactivities

C.theoperatingactivitiesnetcashflowD.incashandcashequivalents

Two,multiple-choicequestions（infiveoptionsofeachitemlistedintwotofiveoptionsisinlinewiththerequirementsofthesubject,pleaseputthecorrectoptionbeforethelettersinbracketsafterthetitle.Multiselect,chooseless,nowrongpoints.）

21,canimprovetheproductsalesrevenueis[ABCE]

ThenumberofBA,toexpandsalesandimprovevarietiesofstructureofC,increasetheunitprice

D,reducingproductioncost,improvethelevelofE

22,thefinancialindicatorsreflecttheassetsturnoverrateincluding[ABCD]

AaccountsreceivableturnoverinventoryturnoverrateBCturnoverrateofcurrentassets

DtotalassetsturnoverEequitymultiplier

23,whenweanalyzetheenterpriseassetmanagementeffect,thetotalassetsoftheenterpriseprofitrateshouldbe[AD]

AhigherBlowerChigherDlowerEbadbadrelationship

24,thefollowingstatementsistrue[ABDE].

A.

Toprovideloanstoindividualsorinstitutionscalledtheloancreditors.

B.formtosellgoodsorservicestoprovideshort-termfinancinginstitutionsorindividualscalledcommercialcreditors.

C.loancreditorsaremostconcernedabouttherateofreturnoninvestment.

D.loancreditorsneedtounderstandtheenterprise'sprofitabilityandcashflow.

E.commercialcreditorsneedtounderstandtheliquiditysituationandliquidity.

25,analysisofcashflowstructureto[ACE]

AunderstandthecashmainlyfromwhereBunderstandthechangesanddifferencesofvariouscashCknowwherecashismainlyused

DunderstandtheinfluencingfactorsofcashmovementsandtheextentofchangesinEnetincreaseincashandcashequivalentsoftheamount

26,thefinancialratio,thehighertheratio,thedirectdescriptionofenterpriselong-termsolvencyisstrongwith[DE].

A.totalreturnonassetsB.roeC.assetliabilityratio

D.interestcoverageratioE.equityratio

27,forthemanagement,analyzetheassetstructureandassetmanagementeffectofmeaningismainlyembodiedin[BCD]

A.B.capitalstructureoptimizationtoimprovethefinancialsituationofC.acceleratedcapitalturnover

D.reducedmorethanE.arenotriskassetsmanagement

28,improvetheaccountsreceivableturnoverrateishelpfulto[ACD]

A.B.toacceleratetheflowoffundstoincreaseproductioncapacityofC.enhancedtheshort-termsolvency

D.reducethelossofbadE.increaseinventoryturnoverrate

29,theaccountreceivableisadebtofenterprises,accordingtothetransactiondateordateofestablishmentofsalesamountshallbeaccountedfor.Shouldthequalityandliquidityofaccountsreceivableintheanalysis,attentionshouldbepaidto[ABCD].

A.B.C.thescaleoftheriskofbaddebtlosspotentialriskoflossaccountsreceivable

D.shouldproduceaccountsreceivableliquidityindexE.mainbusinessdebtratioamountshouldnotbetoolarge

30,becausetheassetsarebasedonhistoricalvalue,sothebookvalueofassetsandtheactualvalueisacertaingapinthe[ABCD]

A.bookvalueofovervaluedassetsaccountedforsomeB.norealizablevalue

C.hasnotyetfullyaccountedforD.ofassetsbookvalueunderestimatedE.noneoftheabove

Three,terminology

31,thecomprehensivecoefficientmethod:

[WangXuejun]alsopromptedtoanswertheteacherselfwaleproportionanalysismethodisselected,theliquidityratio,equityratio,theratiooffixedassets,inventoryturnover,accountsreceivableturnover,turnoverrateoffixedassets（i.e.,sovereignowners'equity）capitalturnoverrateof7Financialratioscombinedwithalinearrelationship,andweregiventheirscoreproportion,andthencomparedwiththestandardratio,determinethecumulativescoresforeachindexscoreandgeneralindex,soastomakeacomprehensiveevaluationonthefinancialsituationofenterprises.

32,tangiblenetdebtratio:

[WangXuejun]ispromptedtoanswertheteacherfromtheintangibleassetsanddeferredassetstobedeductedfromtherightsandinterestsoftheowners,tocalculatetheratiobetweentheliabilitiesandtangibleequity.Thisindexisactuallyamoreconservativeandcautiousequityratio.Thecalculationformulaisasfollows:

Tangiblenetdebtratio=totaldebt*100%

Theowner'sequity-（intangibleassets+deferredassets）

33,theactualrateofcostreduction:

[WangXuejun]ispromptedtoanswertheteacherselfcanreducetheratiobetweentheamountandaccordingtotheactualproductionandanactualunitcostcalculationofthetotalcostthantheactualcostofproducts.

34,theincomestructure:

self[tips]Wang