东财财务分析在线作业及答案

1、东财财务分析在线作业及答案东财财务分析在线作业一一、单选题（共 15 道试题，共 60 分。）V 1.企业的应收账款周转天数为 90 天，存货周转天数为 180 天，则简化计算营业周期为（）天。A. 90B. 180C. 270D. 360满分：4 分2. 下列经济业务会使企业的速动比率提高的是（）A. 销售产成品B. 收回应收账款C. 购买短期债券D. 用固定资产对外进行长期投资满分：4 分3. 根据企业连续若干会讣期间（至少三期）的分析资料，运用指数或动态比率 的计算，比较与研究不同会计期间相关项訂的变动情况和发展趋势的财务分析方法 是（）A.水平分析法B. 垂直分析法C. 趋势分析法D.

2、 比率分析法满分：4 分4. 在下列各项中，属于计算流动资产周转率应选择的流动资产周转额是（）。A.营业收入B. 销售成本费用C. 全部收入D. 销售成本满分：4 分5. 某企业 2008 年销售收入总额为 250 万元，销售毛利率为 20%,年末流动资产 90 万元，年初流动资产 110 万元，则该企业成本流动资产周转率为（）A. 2 次B. 2. 22 次C. 2. 5 次D. 2. 78 次满分：4 分6. 一般而言，对于一个健康发展的企业而言，企业现金流量的主要来源应该是（）A.经营活动产生的现金流量B. 投资活动产生的现金流量C. 筹资活动产生的现金流量D. 企业内部留存收益满分：4

3、 分7. 下列指标中，反映企业基本财务管理结构是否稳定，表明债权人投入的资金受到所有者权益保障程度的是（）A. 资产负债率B. 净资产收益率Rummage lab laboratory of Inununology and sexually transmitted diseases ofthe skin：1 month for Dermatology (including laser): 12 months of dermatophytosisin room: 1 一 2 months Note: the first year of the specific rotation arrangem

4、entsaccording to the trainees in the Department training base where the case may be.Four, training contents and requirements (a), the first years of relevant clinicalDepartment rotation scheme, and requirements 1. Rotary objective: Urinarytract infections and pyelonephritis renal tubular disease 2 3

5、 dialysis andabsorption or replacement in 3 Department of Endocrinology (ward) thyroid diseasediabetes 10 5 adrenal disease 5 Gastroenterology (ward) gastrointestinal ulcersand bleeding gastric inflammatory bowel disease 5 5 hepatitis and cirrhosis 5Department of Hematology, digestive tract tumor in

6、 5 (ward) 5 Lymphoma leukemia4 hemorrhagic disease anemia 383. checking records on the diagnosis and treatmentof the patients bed or in the Department name, name of the disease or surgery,biopsy And the number of times (such as chest, abdominal, bone marrow,cerebrospinal fluid), ECG and ECG monitors

7、, the number of ventilators andcardiopulmonary resuscitation. By the Department faculty signatures; Departmenttutor on the interns work attitudes and to assess the operational capacity (B), a second-year professional initial training in dermatology 1. Rotaryobjective: Dermatology and venereal diseas

8、e basic diagnostic methods, treatmentsand techniques Primary lesions of the skin and secondary damage identificationand accurate description of the methods used in dermatology and Venereologyprofessional term writing complete Dermatology And hospital outpatient medicalrecord history, using principle

9、s of topical drugs,C. 总资产周转率D. 产权比率满分：4 分8. 某企业流动负债 200 万元，流动资产 400 万元，其中:应收票据 50 万元, 存货 90万元，待摊费用 3 万元，预付账款 7 万元，应收账款 200 万元，则流动比率为（）A.2B. 1. 5C. 1. 25D. 1满分：4 分9. 运用资产负债表可计算的比率有（）A. 应收账款周转率B. 总资产报酬率C. 利息保障倍数D. 现金比率满分：4 分10. 流动比率指标值是（）A.越大越好B. 越小越好C. 保持一个合适的值D. 以上答案都不对满分：4 分11. 从企业债权者角度看，财务分析的最直接 U

10、 的是看（）A.盈利能力B. 营运能力C. 偿债能力D. 增长能力满分：4 分12. 如果流动资产大于流动负债，则月末用现金偿还一笔应付账款会使（）A. 营运资金减少B. 营运资金增加C. 流动比率提高D. 流动比率降低满分：4 分13. 主要适用于多种因素构成的综合性指标的分析，如成本、利润、资金周转等的分析方法是（）A. 垂直分析法B. 综合分析法C. 趋势分析法D. 因素分析法满分：4 分14. 企业资产经营的效率主要反映企业的（）A. 盈利能力B. 偿债能力linical Department rotation scheme, and requirements 1. Rotaryobj

11、ective: where the case may be. Four, training contents and requirements（a）, the first years of relevant c 2 months Note: the first year of the specificrotation arrangements according to the trainees in the Department training base-sof dermatophytosis in room: 12 month-: 1Rummage lab laboratory of Im

12、munology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) -he interns work attitudes and to assess the operational capacity (B), a secondrs, the number of ventilators and cardiopulmonary resuscitation. Bythe Department faculty signatures; Department tutor on tmo

13、nitodisease or surgery,biopsy And the number of times (such as chest, abdominal, bone marrow,cerebrospinal fluid), ECG and ECG se anemia 3 8 3 checking records on the diagnosisand treatment of the patients bed or in the Department name, name of the iseao5 hepatitis and cirrhosis 5 Department of Hema

14、tology, digestive tract tumor in5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenal disease 5 Gastroenterology(ward) gastrointestinal ulcers and bleeding gastric inflammatory bowel diseaseof Endocrinology (ward) thyroid disease diabetes 10 5Urinary tract infections andpyelonephritis renal tubular d

15、isease 2 3 dialysis and absorption or replacementin 3 Department 2onal term writing complete Dermatology And hospital outpatientmedical record history, using principles of topical drugs, essithe skin andsecondary damage identification and accurate description of the methods used indermatology and Ve

16、nereology prof 1. Rotary objective: Dermatology and venerealdisease basic diagnostic methods, treatments and techniques Primary lesionsof year professional initial training in dermatologyc.营运能力D.增长能力满分：4 分15.注册会计师可能对所审计的财务报告提出的意见中，属于有利意见的是（）A. 无保留意见B. 有保留意见C. 否定意见D. 无法表示意见满分：4 分二、多选题（共 10 道试题，共 40 分

17、。）V 1.对总资产报酬率指标，下列表 述正确的有（）A.该指标反映企业运用全部资产的收益率 B.该指标反映企业全部资产运用的总成果 C.指标越高越好D.该指标反映借人资本的运用成果 E.表明企业资产的盈利能力满分：4 分2. 下列公式正确的是（）A.资产负债率二（负债总额/资产总额）X100% B.权益乘数=1/（1-资产负债率）C.利息保障倍数二（利润总额+利息费用）/利润总额 D.所有者权益比率二 1-资产负债率 E.所有者权益比率二 1+资产负债率满分：4 分3. 调整财务报表存在水分的项 LI 数据，所用的方法包括（）A. 虚拟资产剔除法B. 垂直分析法C. 水平分析法D. 异常利润

18、剔除法E.关联交易分析法满分：4 分4. 行业竞争程度和盈利能力的影响因素包括（）A. 客户的议价能力B. 现有企业间的竞争C. 替代产品的威胁D. 新进入企业的威胁E. 供应商的议价能力满分：4 分5. 行业分析主要包括（）A. 行业竞争分析B. 行业需求分析C. 行业特征分析D. 行业生命周期分析E. 行业获利能力分析of relevant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and re

19、quirements（a）, the first years 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-2 monthsof dermatophytosis in room: 1-r）:1Rummage lab laboratory of Immunology and sexually transmitted diseases of theskin: 1 month for Dermato

20、logy （including lase year professional initial trainingi-nt tutor on the interns work attitudes and to assess the operational capacity（B）, a secondnd ECG monitors, the number of ventilators and cardiopulmonaryresuscitation. By the Department faculty signatures; DepartmeECG aname of thedisease or sur

21、gery, biopsy And the number of times (such as chest, abdominal, bonemarrow, cerebrospinal fluid), rrhagic disease anemia 3 8 3 checking recordson the diagnosis and treatment of the patients bed or in the Department name,hemo bowel disease 5 5 hepatitis and cirrhosis 5 Department of Hematology,digest

22、ive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 diabetes 10 5 adrenaldisease 5 Gastroenterology (ward) gastrointestinal ulcers and bleeding gastricinflammatoryof Endocrinology (ward) thyroid disease Urinary tract infections andpyelonephritis renal tubular disease 2 3 dialysis and absorption or rep

23、lacementin 3 Department 3al drugs, logy professional term writing complete DermatologyAnd hospital outpatient medical record history, using principles oftopicenereoary lesions of the skin and secondary damage identification andaccurate description of the methods used in dermatology and Vn dermatolog

24、y 1 Rotary objective: Dermatology and venereal disease basic diagnostic methods,treatments and techniques Prim满分：4 分6.下列关于资本结构说法正确的是()A.债务筹资可以起到抵税效应B.债务筹资可以使企业承担相对较低的融资成本C.权益资本是承担长期债 务的基础 D.权益筹资需要承担相对较高的融资成本 E.权益筹资资本结构的弹性 大满分：4 分7. 反映流动资产周转速度的指标有（）A.流动资产周转率B. 应收账款周转率C. 存货周转率D. 存货构成率E. 应付账款周转率满分：4 分8

25、. 企业对现金流量表的操纵主要集中在经营活动现金流量各项口上，主要的 手段有（）A. 篡改现金流性质B. 权宜之计， 即让母公司或大股东在期末大量偿还应收账款其至先行支付预 付货款，在下期再将资金以多种形式返回给母公司或大股东 C.应收票据贴现D. 利用应付项口E. 虚构现金流量满分：4 分9. 下列属于反映营运能力的比率有（）A.应收账款周转天数B. 存货周转次数C. 有形资产负债率D. 净资产利润率E. 资产负债率满分：4 分10. 通过现金流量分析所揭示的信息，其作用主要是（）A. 了解现金流变动情况及其原因B. 评价企业的支付能力C. 评价企业的盈利质量D. 预测未来现金流量E. 获取

26、企业资产流动性水平信息满分：4 分linical Department rotation scheme, and requirements 1. Rotary objective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department

27、training base-s ofdermatophytosis in room: 12 month-: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) monitodisease or surgery, biopsy And the number of times (such as chest,abdominal, bone marrow, cerebrospinal fluid), ECG

28、 and ECG se anemia 3 8 3 checkingrecords on the diagnosis and treatment of the patients bed or in the Departmentname, name of the iseao 5 hepatitis and cirrhosis 5 Department of Hematology,digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenaldisease 5 Gastroenterology (ward)

29、gastrointestinal ulcers and bleeding gastricinflammatory bowel disease of Endocrinology (ward) thyroid disease diabetes 105Urinary tract infections and pyelonephritis renal tubular disease 2 3 dialysisand absorption or replacement in 3 Department 4onal term writing completeDermatology And hospital o

30、utpatient medical record history, using principles oftopical drugs, essithe skin and secondary damage identification and accuratedescription of the methods used in dermatology and Venereology prof 1. Rotaryobjective： Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques

31、.Primary lesions of year professional initial training in dermatology-he interns work attitudes and to assess the operational capacity. (B), a secondrs, thenumber of ventilators and cardiopulmonary resuscitation.By the Department faculty signatures; Department tutor on t东财财务分析在线作业二一、单选题(共 15 道试题，共 6

32、0 分。)V 1.某企业的流动资产为 360000元，长期资产为 4800000 元，流动负债为 205000 元，长期负债 780000 元，则资产负债率为()A. 15(12,09, B. 19(C. 16(25,D. 20(52,满分：4 分2. ()是通过计算财务报表中各项口占总体的比重或结构，反映财务报表中各 项 LI的相对重要性以及财务报表的总体结构关系 A.水平分析法B. 垂直分析法C. 趋势分析法D. 比率分析法满分：4 分3. 财务报表分析的首要主体是()A.投资者B. 债权人C. 经营者D.政府管理机构满分：4 分4. 某公司财务报告中有如下数据:2007 年流动资产 12

33、00 万，总资产 3000万;2008 年流动资产 1500 万，总资产 3500 万。则通过垂直分析法分析流动资产后得出的结 论正确的是（）A. 流动资产比重增加，重要性增强 B.流动资产比重增加，重要性减弱 C. 流动资产比重减少，重要性增强 D.流动资产比重减少，重要性减弱满分：4 分5. 财务报表分析的基础是（）A.战略分析B. 会计分析C. 财务分析D. 前景分析满分：4 分6. 进行会计分析的第一步是（）A.分析会计政策变化B. 分析会计估计变化C. 阅读会计报告D. 修正会计报表信息满分：4 分7. 迈克尔?波特提出的“五大力量理论”适用于（）A.行业生命周期分析of relev

34、ant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and requirements（a）, the first years 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-2 monthsof der

35、matophytosis in room： 1-r): 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (including laseary lesions of the skin and secondary damage identification and accuratedescription of the methods used in dermatology and Vn dermatology 1. Rotaryob

36、jective: Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques Primyear professional initial training i-nt tutor on the interns,work attitudes and to assess the operational capacity (B), a secondnd ECG monitors,the number of ventilators and cardiopulmonary resuscitation

37、. By the Departmentfaculty signatures; DepartmeECG aname of the disease or surgery, biopsy And thenumber of times (such as chest, abdominal, bone marrow, cerebrospinal fluid),rrhagic disease anemia 3 8 3. checking records on the diagnosis and treatment ofthe patients bed or in the Department name, h

38、emo bowel disease 5 5 hepatitis andcirrhosis 5 Department of Hematology, digestive tract tumor in 5 (ward) 5 Lymphomaleukemia 4 diabetes 10 5 adrenal disease 5 Gastroenterology (ward)gastrointestinal ulcers and bleeding gastric inflammatoryof Endocrinology (ward)thyroid disease Urinary tract infecti

39、ons and pyelonephritis renal tubular disease2 3 dialysis and absorption or replacement in 3 Department oal drugs, logyprofessional term writing complete Dermatology And hospital outpatient medicalrecord history, using principles of topicenereoB 行业特征分析C. 行业盈利能力分析D. 行业营运能力分析满分：4 分8. 某企业期末现金为 160 万元，期末

40、流动负债为 240 万元，期末流动资产为 320 万元，则该企业现金比率为（）A. 50%B. 66. 67%C. 133. 33%D. 200%满分：4 分9. 某企业资产总额为 600 万元，负债总额为 400 万元，则权益乘数为（）A. 1. 5B. 3C. 2D. 1满分：4 分10. 星河公司 2008 年营业收入为 150000 万元，期初存货余额为 5000 万元， 期末存货余额为 9000 万元，则该公司存货周转率为（）A. 30B. 16. 67C. 21.43D. 2.5满分：4 分11. 资产负债表中的所有者权益项 U 排列是（）A. 依据权益的流动性B. 永久程度高的在

41、前，低的在后C. 依据投资顺序D. 永久程度高的在后，低的在前满分：4 分12. 在计算速动比率时，要从流动资产中扣除存货部分，再除以流动负债，这样做的原因在于（）A. 存货不易保管B. 存货的质量难以保证C. 存货的变现能力较低D. 存货的数量不宜确定满分：4 分13. 以下四个选项中，差异化战略不适用的情况有（）A. 产品难以差异化B. 顾客需求多样化C. 产品能够实现差异化D. 企业创造能力较强满分：4 分14. 通常资产负债率反映企业利用借入资金进行经营活动的能力，要使企业风 险与收益平linical Department rotation scheme, and requiremen

42、ts 1 Rotaryobjective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-s ofdermatophytosis in room: 12 month-: 1Rummage lab la

43、boratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) monitodisease or surgery, biopsy And the number of times (such as chest,abdominal, bone marrow, cerebrospinal fluid), ECG and ECG se anemia 3 8 3 checkingrecords on the diagnosis and treatme

44、nt of the patients bed or in the Departmentname, name of the iseao 5 hepatitis and cirrhosis 5 Department of Hematology,digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 hemorrhagic d adrenaldisease 5 Gastroenterology (ward) gastrointestinal ulcers and bleeding gastricinflammatory bowel diseas

45、e of Endocrinology (ward) thyroid disease diabetes 105Urinary tract infections and pyelonephritis renal tubular disease 2 3 dialysisand absorption or replacement in 3 Department 6onal term writing completeDermatology And hospital outpatient medical record history, using principles oftopical drugs, e

46、ssithe skin and secondary damage identification and accuratedescription of the methods used in dermatology and Venereology prof 1. Rotaryobjective: Dermatology and venereal disease basic diagnostic methods, treatmentsand techniques Primary lesions of year professional initial training indermatology-

47、he interns,work attitudes and to assess the operational capacity(B), a secondrs, the number of ventilators and cardiopulmonary resuscitation.By the Department faculty signatures; Department tutor on t衡，较为合适的指标值为（）A. 50%B. 0C. 100%D. 200%满分：4 分15.星河公司 2008 年存货周转期为 30 天，应收账款期为 45 天，应付账款周转期为 25 天,则该公司现

48、金转化周期为（）A. 10 天B. 50 天C. 40 天D. 100 天满分：4 分二、多选题（共 10 道试题，共 40 分。）V1. 财务风险和长期偿债能力的影响因素有（）A. 资本结构B. 长期盈利水平C. 企业经营现金流量D. 营业周期长短E. 偿债能力的声誉满分：4 分2. 存货周转率提高，意味着企业（）A. 流动比率提高B. 短期偿债能力增强C. 现金比率提高D.企业存货管理水平提高 E.速动比率提高满分：4 分3. 以上市公司为例，财务报告体系一般包括（）A. 财务报表B. 审计报告C. 财务状况说明书D. 财务比率E. 财务报表附注满分：4 分4. 属于债务风险状况评价的基本

49、指标包括（）A. 净资产收益率B. 资产负债率C. 已获利息倍数D. 销售（营业）增长率E. 资本保值增值率满分：4 分5. 以下选项中影响长期偿债能力的因素有（）A.长期租赁of relevant clinical Department rotation scheme, and requirements 1 Rotaryobjective: where the case may be. Four, training contents and requirements（a）, the first years 2 months Note: the first year of the specif

50、ic rotationarrangements according to the trainees in the Department training base-2 monthsof dermatophytosis in room: 1 一 r）: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (including lasent tutor on the interns work attitudes and to asses

51、s the operational capacity(B), a secondnd ECG monitors, the number of ventilators and cardiopulmonaryresuscitation. By the Department faculty signatures; DepartmeECG aname of thedisease or surgery, biopsy And the number of times (such as chest, abdominal, bonemarrow, cerebrospinal fluid), rrhagic di

52、sease anemia 3 83. checking records on the diagnosis and treatment of the patients bed or in theDepartment name, hemo bowel disease 5 5 hepatitis and cirrhosis 5 Department ofHematology, digestive tract tumor in 5 (ward) 5 Lymphoma leukemia 4 diabetes 105 adrenal disease 5 Gastroenterology (ward) ga

53、strointestinal ulcers and bleedinggastric inflammatoryof Endocrinology (ward) thyroid disease Urinary tractinfections and pyelonephritis renal tubular disease 2 3 dialysis and absorptionor replacement in 3 Department 7al drugs, logy professional term writing completeDermatology And hospital outpatie

54、nt medical record history, using principles oftopicenereoary lesions of the skin and secondary damage identification andaccurate description of the methods used in dermatology and Vn dermatology 1.Rotary objective: Dermatology and venereal disease basic diagnostic methods,treatments and techniques P

55、rimyear professional initial training i 一B. 或有事项C. 资本结构D. 企业经营现金流量E. 盈利能力满分：4 分6. 成熟期阶段的财务特征是（）A. 经营现金流量稳定，净流量很大，现金充足 B.企业处于“负投资”的状 态C.企业倾向于向股东支付巨额股利，其至回购股票 D.可能会加速偿还银行 借款E.筹资活动产生的现金流量常常体现为巨额流出满分：4 分7. 影响净资产收益率的因素主要有（）A.总资产报酬率B. 负债利息率C. 企业资本结构D. 总资产周转率E. 所得税率满分：4 分8. 通过现金流量分析所揭示的信息，其作用主要是（）A. 了解现金流变

56、动情况及其原因B. 评价企业的支付能力C. 评价企业的盈利质量D. 预测未来现金流量E. 获取企业资产流动性水平信息满分：4 分9. 以下选项中影响短期偿债能力的因素有（）A.流动资产规模与结构B. 流动负债规模与结构C. 资本结构D. 企业经营现金流量E. 或有事项的影响满分：4 分10.财务情况说明书()A.是企业管理当局对企业业绩的自我评价B.有助于报表使用者对企业作出 良好的判断 C.能衡量出企业管理当局对存在问题的认识和分析的深刻程度D.有助于报表使用者有更全面、更深刻的理解 E.有助于报表使用者客观地 评价企业经营者的业绩满分：4 分linical Department rotat

57、ion scheme, and requirements 1 Rotary objective: where the case may be. Four, training contents and requirements (a), the firstyears of relevant c 2 months Note: the first year of the specific rotationarrangements according to the trainees in the Department training base-s ofdermatophytosis in room:

58、 12 month-: 1Rummage lab laboratory of Immunology andsexually transmitted diseases of the skin: 1 month for Dermatology (includinglaser) rs, the number of ventilators and cardiopulmonary resuscitation. By theDepartment faculty signatures; Department tutor on tmonitodisease or surgery,biopsy Andtimes

59、 (such as chest, abdominal, bone marrow, fluid), ECG and ECGse anemia 3 8 3 checking records on and treatment of the patientsbed or in the Department the isea5 5 hepatitis and cirrhosis 5Department ofHematology, digestive tract tumor in 5 (ward) 5 Lymphoma leukemia4 hemorrhagic d adrenal disease 5 G

60、astroenterology (ward)the number ofcerebrospinalthe diagnosisname, name ofgastrointestinal ulcers and bleeding gastric inflammatory bowel disease ofEndocrinology （ward） thyroid disease diabetes 10 5Urinary tract infections andpyelonephritis renal tubular disease 2 3 dialysis and absorption or replac