2021 财务分析（双语课）(福建农林大学) 最新满分章节测试答案
本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-03-15到2021-08-31
第一周 第一周 单元测试
1、 问题:1. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:
选项：
A:a.time period
B:b.business entity
C:c historical cost
D:d.transaction
答案: 【a.time period】
2、 问题:2. The business being separate and distinct from the owners is an integral part of the:
选项：
A:a.time period assumption
B:b.going concern assumption
C:c.business entity assumption
D:d.realization assumption
答案: 【c.business entity assumption】
3、 问题:To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions.
选项：
A:正确
B:错误
答案: 【正确】
4、 问题:5、Accountants normally recognize revenue when cash is received.
选项：
A:正确
B:错误
答案: 【错误】
5、 问题:GAAP is the genarally accepted accounting principles in UK.
选项：
A:正确
B:错误
答案: 【错误】
第二周 第二周 单元测验
1、 问题:The balance sheet reports:
选项：
A:a.the assets, liabilities, gains, and losses for a period of time
B:b.the changes in assets, liabilities, and equity for a period of time
C:c.the assets, expenses, and liabilities as of a certain date
D:dthe financial condition of an accounting entity as of a particular date
答案: 【dthe financial condition of an accounting entity as of a particular date】
2、 问题:Tangible assets on the balance sheet should include:
选项：
A:a.equipment
B:b.taxes payable
C:c.trademarks
D:d.bonds payable
答案: 【a.equipment】
3、 问题:The most important asset a merchandise firm has is inventory.
选项：
A:正确
B:错误
答案: 【正确】
4、 问题:Current assets are listed on the balance sheet in order of liquidity.
选项：
A:正确
B:错误
答案: 【正确】
5、 问题:Preferred stock usually has voting rights.
选项：
A:正确
B:错误
答案: 【错误】
第三周 第三周 单元测试
1、 问题:1. Gross profit is the difference between:
选项：
A:a.net income and operating income
B:b.revenues and expenses
C:c.sales and cost of goods sold
D:d.income from continuing operations and discontinued operations
答案: 【c.sales and cost of goods sold】
2、 问题:2. Which of the following will not affect retained earnings?
选项：
A:a.declaration of a stock dividend
B:b.payment of a cash dividend previously disclosed
C:c.adjustment for an error of a prior period
D:d.net income
答案: 【b.payment of a cash dividend previously disclosed】
3、 问题:Sale of asset should be classified in loss or gain in the income statement.
选项：
A:正确
B:错误
答案: 【正确】
4、 问题:In practice, the income statement is frequently considered to be the least important financial statement.
选项：
A:正确
B:错误
答案: 【错误】
5、 问题:An income statement is a summary of revenues and expenses and gains and losses, ending with net income for a particular period of time.
选项：
A:正确
B:错误
答案: 【正确】
第四周 第四周 单元测验
1、 问题: Which of the following is not a purpose of the statement of cash flows?
选项：
A:To show cash flow from operations.
B:To show cash flow from financing activities.
C:To show cash flow from investing activities.
D:To show operating expenses for a period of time.
答案: 【To show operating expenses for a period of time.】
2、 问题:Which of the following is not a typical cash flow under investing activities?
选项：
A:cash inflow from receipt of loans
B:cash inflow from sale of property, plant, and equipment
C:cash outflow for payment of amounts borrowed
D:cash outflow for loans to other entities
答案: 【cash outflow for payment of amounts borrowed】
3、 问题:The firm borrowed loan from a bank is finance activities in the cash flow statement.
选项：
A:正确
B:错误
答案: 【正确】
4、 问题:Depreciation expense reduces operating income but does not require the use of cash.
选项：
A:正确
B:错误
答案: 【正确】
5、 问题:The statement of cash flows should be reviewed for several time periods in order to determine the major sources of cash and the major uses of cash.
选项：
A:正确
B:错误
答案: 【正确】
第五周 第五周 单元测试
1、 问题:Typically, which of the following would be considered to be the most indicative of a firm’s short-term debt paying ability?
选项：
A:working capital
B:current ratio
C:acid test
D:cash ratio
答案: 【current ratio】
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