MOOC 財務分析（雙語課）-福建農(nóng)林大學 中國大學慕課答案

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