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1、14春企业财务报表分析作业4（14 spring enterprise financial statement analysis homework 4）Budget performance-Homework Name: 14 spring enterprise financial statement analysis homework 4Objective question budget results: 100 pointsNote: the objective question refers to a single topic, multiple-choice, non title can
2、 automatically judge the problem!Detailed information:Question number: 1 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following are not included in current liabilitiesA, short term borrowingB, accounts payableC and prepay
3、mentsD, accounts receivableStudent answer: CCorrectness: correctQuestion number: 2 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The items that cause net change in cash flow areA, cash in bankB, buying bonds maturing in cash f
4、or 1 monthsC, payment of materials purchased in cashD, with a device to pay off 600 thousand yuan of debtStudent answer: CCorrectness: correctQuestion number: 3 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following are t
5、he basic features of matters not belonging to or related toA or contingencies are a form of past transactions or eventsB, or something, has uncertaintyThe results of C or contingencies can only be determined by future eventsD or Contingencies refers to the current obligations arising from transactio
6、ns or events in the past, and the performance of the obligations is expected to lead to economic benefits flowing out of the enterpriseStudent answer: DCorrectness: correctQuestion number: 4 question type: single question (please choose the only correct answer in the following options) subject score
7、: 5Content:The denominator is _ equity ratioA and total liabilitiesB and total assetsC, total owners equityD and the sum of assets and liabilitiesStudent answer: CCorrectness: correctQuestion number: 5 question type: single question (please choose the only correct answer in the following options) su
8、bject score: 5Content:The following companies should be incorporated into the scope of the mergerA, a subsidiary of Guantingbingzhuan readyB, a subsidiary that has been declared bankruptC, the parent company owns more than half of its equity capital subsidiaryD, subsidiaries limited by foreign excha
9、nge control and other controls and capital dispatchStudent answer: CCorrectness: correctQuestion number: 6 question type: single question (please choose the only correct answer in the following options) subject score: 5Contents:The following are the gains and losses of the business activitiesA, inve
10、stment incomeB and subsidy incomeC, main business profitD, net profitStudent answer: CCorrectness: correctQuestion number: 7 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:In the following matters, what is not or belongs toA, q
11、uality assurance for sales of goodsB, debt guarantee provided to other unitsC and pending proceedingsD and possible changes in exchange rates in the futureStudent answer: DCorrectness: correctQuestion number: 8 question type: single question (please choose the only correct answer in the following op
12、tions) subject score: 5Content:Pre tax accounting profits are generally referred to as accounting profitsA total profit in the balance sheetTotal profit in the B and profit statementTotal operating profit in C and profit statementTotal profit of main business in D and profit statementStudent answer:
13、 BCorrectness: correctQuestion number: 9 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:In the following events after the balance sheet date, which belongs to the adjustment isA, loss of assets caused by natural disastersB and
14、foreign exchange rates have changed greatlyC, a huge investment in an enterpriseD has been determined to receive or pay compensationStudent answer: DCorrectness: correctQuestion number: 10 question type: single question (please choose the only correct answer in the following options) subject score:
15、5Content:The purpose of business managers is to invest their cash holdings in the cash equivalent projectA, control other enterprisesB makes use of temporary idle funds to earn more than cash holdingsC seeks higher risk return than interest inflowsD, enterprise long term planningStudent answer: BCor
16、rectness: correctQuestion number: 11 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The calculation of accounts receivable turnover should be based on the income indexA, main business incomeB net creditC and sales revenueD, ope
17、rating profitStudent answer: BCorrectness: rightQuestion number: 12 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following financial ratios that do not belong to the asset margin analysis areA and total assets profit marg
18、inB, fixed assets profit marginC, net selling rateD, current asset profitabilityStudent answer: CCorrectness: correctQuestion number: 13 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following statement about circulating f
19、unds is correctA, receivable debt + inventory payable debtB, accounts receivableC, inventoryD, current assets - current liabilitiesStudent answer: ACorrectness: correctQuestion number: 14 question type: single question (please choose the only correct answer in the following options) subject score: 5
20、Content:The following cash expenditures shall not be reflected in the items in the cash flow statement cash paid to workers and employeesA, wages paid by construction enterprises under constructionB, the old age insurance paid by enterprises for workersC, housing subsidies to employees paid by enter
21、prisesD, the housing provident fund paid by enterprises for workers and staff membersStudent answer: ACorrectness: rightQuestion number: 15 question type: single question (please choose the only correct answer in the following options) subject score: 5Contents:The increase in inventories will lead t
22、o an increase in inventoriesA, increased net cash flow from operating activitiesB, decrease in net cash flow from operating activitiesC, increase in net cash flow from investment activitiesD, decrease in net cash flow from investment activitiesStudent answer: BCorrectness: correctQuestion number: 16
23、 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following items do not belong to or have something to do withA, provide debt guarantee for other unitsB and pending litigationC, provision for bad debtThe possible recourse of
24、 D and discounted commercial acceptance billStudent answer: CCorrectness: correctQuestion number: 17 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:It is known that the turnover date of a stock is 50 days, and the annual turnov
25、er rate of stock isA, 7.2 timesB, 7.3 timesC, 72%D, 73%Student answer: ACorrectness: correctQuestion number: 18, question type: Yes, no problem. The score is 5Content:The higher the corporate debt ratio, the greater the financial leverage coefficient, the smaller the financial risk.1, wrong2, yesStu
26、dent answer: 1Correctness: correctQuestion number: 19, question type: Yes, no problem. The score is 5Contents:The balance sheet is mainly the statement of the assets and liabilities at the end of the accounting period.1, wrong2, yesStudent answer: 2Correctness: correctQuestion number: 20, question type: Yes, no problem. The score is 5Content:One of the objects of the external report of the enterprise accounting statement is the investor.1, wrong2, yesStudent answer: 2Correctness: correct