【MOOC】財務分析（雙語課）-福建農林大學中國大學慕課MOOC答案第一周單元測試1、【單選題】1.Theassumptionthatenablesustoprepareperiodicstatementsbetweenthetimethatabusinesscommencesoperationsandthetimeitgoesoutofbusinessis:本題答案：【a.timeperiod】2、【單選題】2.Thebusinessbeingseparateanddistinctfromtheownersisanintegralpartofthe:本題答案：【c.businessentityassumption】3、【判斷題】Totheextentthatmoneydoesnotremainstable,itlosesitsusefulnessasthestandardformeasuringfinancialtransactions.本題答案：【正確】4、【判斷題】5、Accountantsnormallyrecognizerevenuewhencashisreceived.本題答案：【錯誤】5、【判斷題】GAAPisthegenarallyacceptedaccountingprinciplesinUK.本題答案：【錯誤】第二周單元測驗1、【單選題】Thebalancesheetreports:本題答案：【dthefinancialconditionofanaccountingentityasofaparticulardate】2、【單選題】Tangibleassetsonthebalancesheetshouldinclude:本題答案：【a.equipment】3、【判斷題】Themostimportantassetamerchandisefirmhasisinventory.本題答案：【正確】4、【判斷題】Currentassetsarelistedonthebalancesheetinorderofliquidity.本題答案：【正確】5、【判斷題】Preferredstockusuallyhasvotingrights.本題答案：【錯誤】第三周單元測試1、【單選題】1.Grossprofitisthedifferencebetween:本題答案：【c.salesandcostofgoodssold】2、【單選題】2.Whichofthefollowingwillnotaffectretainedearnings?本題答案：【b.paymentofacashdividendpreviouslydisclosed】3、【判斷題】Saleofassetshouldbeclassifiedinlossorgainintheincomestatement.本題答案：【正確】4、【判斷題】Inpractice,theincomestatementisfrequentlyconsideredtobetheleastimportantfinancialstatement.本題答案：【錯誤】5、【判斷題】Anincomestatementisasummaryofrevenuesandexpensesandgainsandlosses,endingwithnetincomeforaparticularperiodoftime.本題答案：【正確】第四周單元測驗1、【單選題】Whichofthefollowingisnotapurposeofthestatementofcashflows?本題答案：【Toshowoperatingexpensesforaperiodoftime.】2、【單選題】Whichofthefollowingisnotatypicalcashflowunderinvestingactivities?本題答案：【cashoutflowforpaymentofamountsborrowed】3、【判斷題】Thefirmborrowedloanfromabankisfinanceactivitiesinthecashflowstatement.本題答案：【正確】4、【判斷題】Depreciationexpensereducesoperatingincomebutdoesnotrequiretheuseofcash.本題答案：【正確】5、【判斷題】Thestatementofcashflowsshouldbereviewedforseveraltimeperiodsinordertodeterminethemajorsourcesofcashandthemajorusesofcash.本題答案：【正確】第五周單元測試1、【單選題】Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?本題答案：【currentratio】2、【單選題】Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?本題答案：【prepayments】3、【判斷題】hecurrentratiocomprisescurrentassetsandcurrentliabilities.本題答案：【正確】4、【判斷題】Thecashratioisusuallyagoodindicationoftheliquidityofthefirm.本題答案：【錯誤】5、【判斷題】Theabilityofanentitytomaintainitsshort-term,debt-payingabilityisimportanttoallusersoffinancialstatements.本題答案：【正確】第六周單元測試1、【單選題】Thedebtratioindicates:本題答案：【d.acomparisonofliabilitieswithtotalassets】2、【單選題】Whichofthefollowingstatementsbestcompareslong-termborrowingcapacityratios?本題答案：【Thedebttotangiblenetworthratioismoreconservativethanthedebt/equityratio.】3、【判斷題】Thedebtratioisusuallysmallerthan1.本題答案：【正確】4、【判斷題】Aswiththedebtratioandthedebt/equityratio,fromalong-term,debt-payingabilityview,thelowerthedebttotangiblenetworthratio,thebetter.本題答案：【正確】5、【判斷題】Whenanalyzingafirm'slong-term,debt-payingability,weonlywanttodeterminethefirm'sabilitytopaytheprincipal.本題答案：【錯誤】第七周單元測試1、【單選題】Whichofthefollowingtypesofbusinesseswouldnormallyhavetheshortestoperatingcycle?本題答案：【agrocerystore】2、【單選題】Whichofthefollowingdoesnotbearonthequalityofreceivables?本題答案：【alloftheanswersbearonthequalityofreceivables】3、【判斷題】Weuseaccountsreceivableturnoverindaystoindicatethequalityofthereceivablesturnover.本題答案：【正確】4、【判斷題】Usingthedirectwrite-offmethod,thebaddebtexpensethatisrecordedasaspecificcustomer'saccountisdeterminedtobenoncollectible.本題答案：【正確】5、【判斷題】Ifdays'salesinreceivablesaremateriallylongerthanthecreditterms,thisindicatesacollectionproblem.本題答案：【正確】第八周單元測試1、【單選題】.Netprofitmarginmeasuresreturnon:本題答案：【sales】2、【單選題】TheDuPontmethodreturnonassetsusestwocomponentratios.Whatarethey?本題答案：【netprofitmargin′totalassetturnover】3、【判斷題】EarningspershareandP/Eratioareusuallyusebyinvestorsinthesociety.本題答案：【正確】4、【判斷題】Changesinthecostofgoodssoldcanhaveasubstantialimpactongrossprofitmargin.本題答案：【正確】5、【判斷題】Inordertocomputegrossprofitmargin,theincomestatementmustbeinsingle-stepformat.本題答案：【錯誤】第九周單元測試1、【單選題】ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswer）本題答案：【c.Apple】2、【多選題】Inonecompany,cashholdinglevelwouldbeimpactedbywhichfactors?（atleasttwoanswers）:本題答案：【a.Fiercecompetitionfromthemarket#c.Managementcharacter】第十周單元測試1、【單選題】Fromtherightsideofthebalancesheet,whichdrivingforceofenterprisedevelopment？本題答案：【b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationship】2、【判斷題】OnlywhentheendingbalanceofcashandcashequivalentsinthecashflowstatementisequaltotheendingbalanceofMonetaryFundinthebalancesheet,monetaryfund=endingbalanceofcashandcashequivalents.本題答案：【正確】第十一周單元測試1、【單選題】ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）本題答案：【c.Apple】2、【多選題】whichkindofenterpriseaccountforalargeproportionofinventory（atleasttwoanswers）？本題答案：【c.grocery#d.Automanufacturefirm】3、【判斷題】ThelargestnumberandthemostprofitablelistedcompaniestypeismanufacturefirminChina.本題答案：【錯誤】第十二周單元測試1、【單選題】Theaveragelevelofourcountry’slistedcompaniesthatpublishsocialresponsibilityreportsis()（singleanswers）？本題答案：【b.27%】2、【多選題】CSRdisclosewhichcomponentsoffinancialreportsofcorporatesocialresponsibility（atleasttwoanswers）？本題答案：【a.corporatesocialresponsibilityconcept#b.strategies#c.donation】3、【判斷題】CSRwillprovidesomecomprehensiveinformationfromthefinancialside.本題答案：【錯誤】期末考試1、【單選題】Grossprofitisthedifferencebetween:本題答案：【salesandcostofgoodssold】2、【單選題】Whichofthefollowingisnotapurposeofthestatementofcashflows?本題答案：【Toshowoperatingexpensesforaperiodoftime.】3、【單選題】Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?本題答案：【currentratio】4、【單選題】Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?本題答案：【prepayments】5、【單選題】prepaymentsshouldbethemoneypaidinadvanceandnotreturned.本題答案：【agrocerystore】6、【單選題】Whichofthefollowingdoesnotbearonthequalityofreceivables?本題答案：【alloftheanswersbearonthequalityofreceivables】7、【單選題】Totalassetturnovermeasurestheabilityofafirmto:本題答案：【generatesalesthroughtheuseofassets】8、【單選題】Whichofthefollowingisnottheprobleminbalancesheetpresentation?本題答案：【itcannotmatchtherevenueandexpenseverywell】9、【單選題】TheDuPontmethodreturnonassetsusestwocomponentratios.Whatarethey?本題答案：【netprofitmargin′totalassetturnover】10、【單選題】Whichofthefollowingisnotatypeofoperatingasset?本題答案：【investments】11、【單選題】Aretailingfirmhaswhichtypeofinventory?本題答案：【merchandise】12、【單選題】Whichofthefollowingratioswillusuallyhavethelowestpercent?本題答案：【returnontotalassets】13、【單選題】Whichofthefollowingisnotatypeofoperatingasset?本題答案：【investments】14、【單選題】Typically,whichofthefollowingwouldbeconsideredtobethemostindicativeofafirm'sshort-termdebtpayingability?本題答案：【currentratio】15、【單選題】Whichofthefollowingwouldnotbeclassifiedasacurrentasset?本題答案：【investments】16、【單選題】ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）本題答案：【c.Apple】17、【單選題】ThefirstcompanyrankingincashholdingsratioinU.Sin2019is()？（singleanswers）本題答案：【c.Apple】18、【單選題】Theaveragelevelofourcountry’slistedcompaniesthatpublishsocialresponsibilityreportsis()（singleanswers）？本題答案：【b.27%】19、【單選題】Fromtherightsideofthebalancesheet,whichdrivingforceofenterprisedevelopment？本題答案：【b.Operatingliabilities:referstothesupportoftheupstreamanddownstreamrelationship】20、【單選題】Whichofthefollowingtypesofbusinesswouldnormallyhavethelongestoperatingcycle?本題答案：【a.asellerofresortproperty】21、【單選題】Whichofthefollowingaccountswouldnotbeclassifiedasacurrentasset?本題答案：【a.cashrestrictedforretirementofbonds】22、【單選題】Whichofthefollowingcurrentassetswillnotgeneratecashinthefuture?本題答案：【prepayments】23、【單選題】Atimesinterestearnedratioof0.90to1means:本題答案：【b.thatnetincomeislessthantheinterestexpense】24、【單選題】Whichofthefollowingwillnotcausetimesinterestearnedtodrop?Assumenootherchangesthanthoselisted.本題答案：【c.Ariseinpreferredstockdividends.】25、【單選題】Thedebtratioindicates:本題答案：【d.acomparisonofliabilitieswithtotalassets】26、【單選題】Incomputingdebttotangiblenetworth,whichofthefollowingisnotsubtractedinthedenominator?本題答案：【d.investments】27、【單選題】Ifafirmhassubstantialcapitalorfinancingleasesdisclosedinthenotesbutnotcapitalizedinthefinancialstatements,then:本題答案：【c.thedebtratiowillbeunderstated】28、【多選題】Inonecompany,cashholdinglevelwouldbeimpactedbywhichfactors?（atleasttwoanswers）:本題答案：【a.Fiercecompetitionfromthemarket#c.Managementcharacter】29、【多選題】whichkindofenterpriseaccountforalargeproportionofinventory（atleasttwoanswers）？本題答案：【c.grocery#d.Automanufacturefirm】30、【多選題】CSRdisclosewhichcomponentsoffinancialreportsofcorporatesocialresponsibility（atleasttwoanswers）？本題答案：【a.corporatesocialresponsibilityconcept#b.strategies#c.donation】31、【判斷題】Profitabilityistheabilityofthefirmtogenerateearnings.本題答案：【正確】32、【判斷題】DuPontanalysisbreaksreturnonassetsintonetprofitmarginandborrowingcapacity.本題答案：【錯誤】33、【判斷題】Theincomestatementwillnotfairlyrepresentthecashfromoperations.本題答案：【正確】34、【判斷題】Currentassetsarelistedonthebalancesheetinorderofliquidity.本題答案：【正確】35、【判斷題】Inpractice,theincomestatementisfrequentlyconsideredtobetheleastimportantfinancialstatement.本題答案：【錯誤】36、【判斷題】Preferredstockusuallyhasvotingrights.本題答案：【錯誤】37、【判斷題】Thestatementofcashflowsshouldbereviewedforseveraltimeperiodsinordertodeterminethemajorsourcesofcashandthemajorusesofcash.本題答案：【正確】38、【判斷題】Aswiththedebtratioandthedebt/equityratio,fromalong-term,debt-payingabilityview,thelowerthedebttotangiblenetworthratio,thebetter.本題答案：【正確】39、【判斷題】Whenanalyzingafirm'slong-term,debt-payingability,weonlywanttodeterminethefirm'sabilitytopaytheprincipal.本題答案：【錯誤】40、【判斷題】Inordertocomputegrossprofitmargin,theincomestatementmust