MOOC 财务分析（双语课）-福建农林大学 中国大学慕课答案

MOOC财务分析（双语课）-福建农林大学中国大学慕课答案第一周单元测试1、问题：1.Theassumptionthatenablesustoprepareperiodicstatementsbetweenthetimethatabusinesscommencesoperationsandthetimeitgoesoutofbusinessis:选项：A、a.timeperiodB、b.businessentityC、chistoricalcostD、d.transaction正确答案:【a.timeperiod】2、问题：2.Thebusinessbeingseparateanddistinctfromtheownersisanintegralpartofthe:选项：A、a.timeperiodassumptionB、b.goingconcernassumptionC、c.businessentityassumptionD、d.realizationassumption正确答案:【c.businessentityassumption】3、问题：Totheextentthatmoneydoesnotremainstable,itlosesitsusefulnessasthestandardformeasuringfinancialtransactions.选项：A、正确B、错误正确答案:【正确】4、问题：5、Accountantsnormallyrecognizerevenuewhencashisreceived.选项：A、正确B、错误正确答案:【错误】5、问题：GAAPisthegenarallyacceptedaccountingprinciplesinUK.选项：A、正确B、错误正确答案:【错误】第二周单元测验1、问题：Thebalancesheetreports:选项：A、a.theassets,liabilities,gains,andlossesforaperiodoftimeB、b.thechangesinassets,liabilities,andequityforaperiodoftimeC、c.theassets,expenses,andliabilitiesasofacertaindateD、dthefinancialconditionofanaccountingentityasofaparticulardate正确答案:【dthefinancialconditionofanaccountingentityasofaparticulardate】2、问题：Tangibleassetsonthebalancesheetshouldinclude:选项：A、a.equipmentB、b.taxespayableC、c.trademarksD、d.bondspayable正确答案:【a.equipment】3、问题：Themostimportantassetamerchandisefirmhasisinventory.选项：A、正确B、错误正确答案:【正确】4、问题：Currentassetsarelistedonthebalancesheetinorderofliquidity.选项：A、正确B、错误正确答案:【正确】5、问题：Preferredstockusuallyhasvotingrights.选项：A、正确B、错误正确答案:【错误】第三周单元测试1、问题：1.Grossprofitisthedifferencebetween:选项：A、incomeandoperatingincomeB、b.revenuesandexpensesC、c.salesandcostofgoodssoldD、d.incomefromcontinuingoperationsanddiscontinuedoperations正确答案:【c.salesandcostofgoodssold】2、问题：2.Whichofthefollowingwillnotaffectretainedearnings?选项：A、a.declarationofastockdividendB、b.paymentofacashdividendpreviouslydisclosedC、c.adjustmentforanerrorofapriorperiodD、income正确答案:【b.paymentofacashdividendpreviouslydisclosed】3、问题：Saleofassetshouldbeclassifiedinlossorgainintheincomestatement.选项：A、正确B、错误正确答案:【正确】4、问题：Inpractice,theincomestatementisfrequentlyconsideredtobetheleastimportantfinancialstatement.选项：A、正确B、错误正确答案:【错误】5、问题：Anincomestatementisasummaryofrevenuesandexpensesandgainsandlosses,endingwithnetincomeforaparticularperiodoftime.选项：A、正确B、错误正确答案:【正确】第四周单元测验1、问题：Whichofthefollowingisnotapurposeofthestatementofcashflows?选项：A、Toshowcashflowfromoperations.B、Toshowcashflowfromfinancingactivities.C、Toshowcashflowfrominvestingactivities.D、Toshowoperatingexpensesforaperiodoftime.正确答案:【Toshowoperatingexpensesforaperiodoftime.】2、问题：Whichofthefollowingisnotatypicalcashflowunderinvestingactivities?选项：A、cashinflowfromreceiptofloansB、cashinflowfromsaleofproperty,plant,andequipmentC、cashoutflowforpaymentofamountsborrowedD、cashoutflowforloanstootherentities正确答案:【cashoutflowforpaymentofamountsborrowed】3、问题：Thefirmborrowedloanfromabankisfinanceactivitiesinthecashflowstatement.选项：A、正确B、错误正确答案:【正确】4、问题：Depreciationexpensereducesoperatingincomebutdoesnotrequiretheuseofcash.选项：A、正确B、错误正确答案:【正确】5、问题：Thestatementofcashflowsshouldbereviewedforseveraltimeperiodsinordertodeterminethemajorsourcesofcashandthemajorusesofcash.选项：A、正确B、错误正确答案:【正确】第五周单元测试1、问题：Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?选项：A、workingcapitalB、currentratioC、acidtestD、cashratio正确答案:【currentratio】2、问题：Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?选项：A、prepaymentsB、accountsreceivableC、inventoryD、marketablesecurities正确答案:【prepayments】3、问题：hecurrentratiocomprisescurrentassetsandcurrentliabilities.选项：A、正确B、错误正确答案:【正确】4、问题：Thecashratioisusuallyagoodindicationoftheliquidityofthefirm.选项：A、正确B、错误正确答案:【错误】5、问题：Theabilityofanentitytomaintainitsshort-term,debt-payingabilityisimportanttoallusersoffinancialstatements.选项：A、正确B、错误正确答案:【正确】第六周单元测试1、问题：Thedebtratioindicates:选项：A、a.theabilityofthefirmtopayitscurrentobligationsB、b.theefficiencyoftheuseoftotalassetsC、c.themagnificationofearningscausedbyleverageD、d.acomparisonofliabilitieswithtotalassets正确答案:【d.acomparisonofliabilitieswithtotalassets】2、问题：Whichofthefollowingstatementsbestcompareslong-termborrowingcapacityratios?选项：A、Thedebt/equityratioismoreconservativethanthedebtratio.B、Thedebtratioismoreconservativethanthedebt/equityratio.C、Thedebt/equityratioismoreconservativethanthedebttotangiblenetworthratio.D、Thedebttotangiblenetworthratioismoreconservativethanthedebt/equityratio.正确答案:【Thedebttotangiblenetworthratioismoreconservativethanthedebt/equityratio.】3、问题：Thedebtratioisusuallysmallerthan1.选项：A、正确B、错误正确答案:【正确】4、问题：Aswiththedebtratioandthedebt/equityratio,fromalong-term,debt-payingabilityview,thelowerthedebttotangiblenetworthratio,thebetter.选项：A、正确B、错误正确答案:【正确】5、问题：Whenanalyzingafirm'slong-term,debt-payingability,weonlywanttodeterminethefirm'sabilitytopaytheprincipal.选项：A、正确B、错误正确答案:【错误】第七周单元测试1、问题：Whichofthefollowingtypesofbusinesseswouldnormallyhavetheshortestoperatingcycle?选项：A、aretailclothingstoreB、agrocerystoreC、awholesalefurniturestoreD、acarmanufacturer正确答案:【agrocerystore】2、问题：Whichofthefollowingdoesnotbearonthequalityofreceivables?选项：A、shorteningthecredittermsB、lengtheningthecredittermsC、rightofreturnprivilegeD、alloftheanswersbearonthequalityofreceivables正确答案:【alloftheanswersbearonthequalityofreceivables】3、问题：Weuseaccountsreceivableturnoverindaystoindicatethequalityofthereceivablesturnover.选项：A、正确B、错误正确答案:【正确】4、问题：Usingthedirectwrite-offmethod,thebaddebtexpensethatisrecordedasaspecificcustomer'saccountisdeterminedtobenoncollectible.选项：A、正确B、错误正确答案:【正确】5、问题：Ifdays'salesinreceivablesaremateriallylongerthanthecreditterms,thisindicatesacollectionproblem.选项：A、正确B、错误正确答案:【正确】第八周单元测试1、问题：.Netprofitmarginmeasuresreturnon:选项：A、salesB、owners'equityC、productiveassetsD、totalassets正确答案:【sales】2、问题：TheDuPontmethodreturnonassetsusestwocomponentratios.Whatarethey?选项：A、inventoryturnover′grossprofitmarginB、timesinterestearned′debtratioC、returnonequity′dividendpayoutD、netprofitmargin′totalassetturnover正确答案:【netprofitmargin′totalassetturnover】3、问题：EarningspershareandP/Eratioareusuallyusebyinvestorsinthesociety.选项：A、正确B、错误正确答案:【正确】4、问题：Changesinthecostofgoodssoldcanhaveasubstantialimpactongrossprofitmargin.选项：A、正确B、错误正确答案:【正确】5、问题：Inordertocomputegrossprofitmargin,theincomestatementmustbeinsingle-stepformat.选项：A、正确B、错误正确答案:【错误】第九周单元测试1、问题：ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswer）选项：A、a.FacebookB、b.MicrosoftC、c.AppleD、d.Amazon正确答案:【c.Apple】2、问题：Inonecompany,cashholdinglevelwouldbeimpactedbywhichfactors?（atleasttwoanswers）:选项：A、a.FiercecompetitionfromthemarketB、b.Owners'equityC、c.ManagementcharacterD、d.Inventory正确答案:【a.Fiercecompetitionfromthemarket#c.Managementcharacter】第十周单元测试1、问题：Fromtherightsideofthebalancesheet,whichdrivingforceofenterprisedevelopment？选项：A、a.ContingentliabilityreferstopotentialliabilitiesarisingfrompasttransactionsoreventsthatmayleadtofutureeventsB、b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationshipC、c.Sensitiveliabilities:liabilitiesthatchangeinproportiontosalesrevenueD、d.Rigidliabilitiesrefertotheliabilitieswithdefinitecreditor'srightsandliabilities正确答案:【b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationship】2、问题：OnlywhentheendingbalanceofcashandcashequivalentsinthecashflowstatementisequaltotheendingbalanceofMonetaryFundinthebalancesheet,monetaryfund=endingbalanceofcashandcashequivalents.选项：A、正确B、错误正确答案:【正确】第十一周单元测试1、问题：ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）选项：A、a.FacebookB、b.MicrosoftC、c.AppleD、d.Amazon正确答案:【c.Apple】2、问题：whichkindofenterpriseaccountforalargeproportionofinventory（atleasttwoanswers）？选项：A、a.AdvertisingcompanyB、b.barbershopC、c.groceryD、d.Automanufacturefirm正确答案:【c.grocery#d.Automanufacturefirm】3、问题：ThelargestnumberandthemostprofitablelistedcompaniestypeismanufacturefirminChina.选项：A、正确B、错误正确答案:【错误】第十二周单元测试1、问题：Theaveragelevelofourcountry’slistedcompaniesthatpublishsocialresponsibilityreportsis()（singleanswers）？选项：A、a.17%B、b.27%C、c.37%D、d.47%正确答案:【b.27%】2、问题：CSRdisclosewhichcomponentsoffinancialreportsofcorporatesocialresponsibility（atleasttwoanswers）？选项：A、a.corporatesocialresponsibilityconceptB、b.strategiesC、c.donationD、d.debtreorganization正确答案:【a.corporatesocialresponsibilityconcept#b.strategies#c.donation】3、问题：CSRwillprovidesomecomprehensiveinformationfromthefinancialside.选项：A、正确B、错误正确答案:【错误】期末考试1、问题：Grossprofitisthedifferencebetween:选项：A、netincomeandoperatingincomeB、revenuesandexpensesC、salesandcostofgoodssoldD、incomefromcontinuingoperationsanddiscontinuedoperations正确答案:【salesandcostofgoodssold】2、问题：Whichofthefollowingisnotapurposeofthestatementofcashflows?选项：A、Toshowcashflowfromoperations.B、Toshowcashflowfromfinancingactivities.C、Toshowcashflowfrominvestingactivities.D、Toshowoperatingexpensesforaperiodoftime.正确答案:【Toshowoperatingexpensesforaperiodoftime.】3、问题：Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?选项：A、workingcapitalB、currentratioC、acidtestD、cashratio正确答案:【currentratio】4、问题：Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?选项：A、prepaymentsB、accountsreceivableC、inventoryD、marketablesecurities正确答案:【prepayments】5、问题：prepaymentsshouldbethemoneypaidinadvanceandnotreturned.选项：A、aretailclothingstoreB、agrocerystoreC、awholesalefurniturestoreD、acarmanufacturer正确答案:【agrocerystore】6、问题：Whichofthefollowingdoesnotbearonthequalityofreceivables?选项：A、shorteningthecredittermsB、lengtheningthecredittermsC、rightofreturnprivilegeD、alloftheanswersbearonthequalityofreceivables正确答案:【alloftheanswersbearonthequalityofreceivables】7、问题：Totalassetturnovermeasurestheabilityofafirmto:选项：A、generateprofitsonsalesB、generatesalesthroughtheuseofassetsC、buynewassetsD、moveinventory正确答案:【generatesalesthroughtheuseofassets】8、问题：Whichofthefollowingisnottheprobleminbalancesheetpresentation?选项：A、differentmethodsareusedinassetvaluationB、inflationanddeflationarenotreflectedinthebalancesheetC、somefiguresarenotveryreliableD、itcannotmatchtherevenueandexpenseverywell正确答案:【itcannotmatchtherevenueandexpenseverywell】9、问题：TheDuPontmethodreturnonassetsusestwocomponentratios.Whatarethey?选项：A、inventoryturnover′grossprofitmarginB、timesinterestearned′debtratioC、returnonequity′dividendpayoutD、netprofitmargin′totalassetturnover正确答案:【netprofitmargin′totalassetturnover】10、问题：Whichofthefollowingisnotatypeofoperatingasset?选项：A、inventoryB、cashC、landD、investments正确答案:【investments】11、问题：Aretailingfirmhaswhichtypeofinventory?选项：A、rawmaterialsB、workinprocessC、merchandiseD、rawmaterialsandmerchandise正确答案:【merchandise】12、问题：Whichofthefollowingratioswillusuallyhavethelowestpercent?选项：A、returnoninvestmentB、returnontotalequityC、returnoncommonequityD、returnontotalassets正确答案:【returnontotalassets】13、问题：Whichofthefollowingisnotatypeofoperatingasset?选项：A、inventoryB、cashC、landD、investments正确答案:【investments】14、问题：Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?选项：A、workingcapitalB、currentratioC、acidtestD、cashratio正确答案:【currentratio】15、问题：Whichofthefollowingwouldnotbeclassifiedasacurrentasset?选项：A、cashB、marketablesecuritiesC、receivablesD、investments正确答案:【investments】16、问题：ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）选项：A、a.FacebookB、b.MicrosoftC、c.AppleD、d.Amazon正确答案:【c.Apple】17、问题：ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）选项：A、a.FacebookB、b.MicrosoftC、c.AppleD、d.Amazon正确答案:【c.Apple】18、问题：Theaveragelevelofourcountry’slistedcompaniesthatpublishsocialresponsibilityreportsis()（singleanswers）？选项：A、a.17%B、b.27%C、c.37%D、d.47%正确答案:【b.27%】19、问题：Fromtherightsideofthebalancesheet,whichdrivingforceofenterprisedevelopment？选项：A、a.ContingentliabilityreferstopotentialliabilitiesarisingfrompasttransactionsoreventsthatmayleadtofutureeventsB、b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationshipC、c.Sensitiveliabilities:liabilitiesthatchangeinproportiontosalesrevenueD、d.Rigidliabilitiesrefertotheliabilitieswithdefinitecreditor'srightsandliabilities正确答案:【b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationship】20、问题：Whichofthefollowingtypesofbusinesswouldnormallyhavethelongestoperatingcycle?选项：A、a.asellerofresortpropertyB、b.acardealerC、c.acarmanufacturerD、d.agrocerystore正确答案:【a.asellerofresortproperty】21、问题：Whichofthefollowingaccountswouldnotbeclassifiedasacurrentasset?选项：A、a.cashrestrictedforretirementofbondsB、b.cashandequivalentsC、c.cashandcertificatesofdepositD、d.timedeposits正确答案:【a.cashrestrictedforretirementofbonds】22、问题：Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?选项：A、prepaymentsB、accountsreceivableC、inventoryD、marketablesecurities正确答案:【prepayments】23、问题：Atimesinterestearnedratioof0.90to1means:选项：A、a.thatthefirmwilldefaultonitsinterestpaymentB、b.thatnetincomeislessthantheinterestexpenseC、c.thatthecashflowislessthanthenetincomeD、d.thatthecashflowexceedsthenetincome正确答案:【b.thatnetincomeislessthantheinterestexpense】24、问题：Whichofthefollowingwillnotcausetimesinterestearnedtodrop?Assumenootherchangesthanthoselisted.选项：A、a.Anincreaseinbondspayablewithnochangeinoperatingincome.B、b.Anincreaseininterestrates.C、c.Ariseinpreferredstockdividends.D、d.Ariseincostofgoodssoldwithnochangeininterestexpense.正确答案:【c.Ariseinpreferredstockdividends.】25、问题：Thedebtratioindicates:选项：A、a.theabilityofthefirmtopayitscurrentobligationsB、b.theefficiencyoftheuseoftotalassetsC、c.themagnificationofearningscausedbyleverageD、d.acomparisonofliabilitieswithtotalassets正确答案:【d.acomparisonofliabilitieswithtotalassets】26、问题：Incomputingdebttotangiblenetworth,whichofthefollowingisnotsubtractedinthedenominator?选项：A、a.copyrightsB、b.goodwillC、c.patentsD、d.investments正确答案:【d.investments】27、问题：Ifafirmhassubstantialcapitalorfinancingleasesdisclosedinthenotesbutnotcapitalizedinthefinancialstatements,then:选项：A、a.thetimesinterestearnedratiowillbeoverstated,baseduponthefinancialstatementsB、b.thefixedchargeratiowillbeoverstated,baseduponthefinancialstatementsC、c.thedebtratiowillbeunderstatedD、d.theworkingcapitalwillbeunderstated正确答案:【c.thedebtratiowillbeunderstated】28、问题：Inonecompany,cashholdinglevelwouldbeimpactedbywhichfactors?（atleasttwoanswers）:选项：A、a.FiercecompetitionfromthemarketB、b.Owners'equityC、c.ManagementcharacterD、d.Inventory正确答案:【a.Fiercecompetitionfromthemarket#c.Managementcharacter】29、问题：whichkindofenterpriseaccountforalargeproportionofinventory（atleasttwoanswers）？选项：A、a.AdvertisingcompanyB、b.barbershopC、c.groceryD、d.Automanufacturefirm正确答案:【c.grocery#d.Automanufacturefirm】30、问题：CSRdisclosewhichcomponentsoffinancialreportsofcorporatesocialresponsibility（atleasttwoanswers）？选项：A、a.corporatesocialresponsibilityconceptB、b.strategiesC、c.donationD、d.debtreorganization正确答案:【a.corporatesocialresponsibilityconcept#b.strategies#c.donation】31、问题：Profitabilityistheabilityofthefirmtogenerateearnings.选项：A、正确B、错误正确答案:【正确】32、问题：DuPontanalysisbreaksreturnonassetsintonetprofitmarginandborrowingcapacity.选项：A、正确B、错误正确答案:【错误】33、问题：Theincomestatementwillnotfairlyrepresentthecashfromoperations.选项：A、正确B、错误正确答案:【正确】34、问题：Currentassetsarelistedonthebalancesheetinorderofliquidity.选项：A、正确B、错误正确答案:【正确】35、问题：Inpractice,theincomestatementisfrequentlyconsideredtobetheleastimportantfinancialstatement.选项：A、正确B、错误正确答案:【错误】36、问题：Preferredstockusuallyhasvoting