[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ftLgjF3iCpnVMXK1DqmNvwlan7cMWy1U7q0IxTi0MdQ0":3},{"id":4,"source":5,"question":6,"options":7,"answer":13,"related":14,"type":19,"origin":110,"createTime":21},52753265,"v1","对企业的负债和所有者权益各项目从资本结构质量层面进行分析与评价,有助于判断企业( )的制定与实施情况",[8,9,10,11,12],"差异化战略","成本领先战略","资源配置线略","资本引入战略","产品竞争战略",[],[15,22,33,44,55,66,73,84,95,102],{"id":4,"source":5,"question":6,"options":16,"answer":17,"related":18,"type":19,"origin":20,"createTime":21},[8,9,10,11,12],[],[],0,null,"2023-06-08T11:08:33+08:00",{"id":23,"source":5,"question":24,"options":25,"answer":31,"related":32,"type":19,"origin":20,"createTime":21},52753266,"通过对资产负债表与利润表的有关项目进行比较,如计算存货周转率、债权周转率、资产报酬率、权益报酬率等财务指标,有助于对企业各种资源的利用效率以及企业的( )做出分析和评价",[26,27,28,29,30],"盈利能力","偿债能力","营运能力","发展解力","获现力",[],[],{"id":34,"source":5,"question":35,"options":36,"answer":42,"related":43,"type":19,"origin":20,"createTime":21},52753267,"对于到期的应收票据,因付款人无力支付或其他原因而发生拒付,企业要按应收票据的账面余额将其转入( )账户",[37,38,39,40,41],"合同资产","应收款项融资","应收款项","应收账款","其他应收款",[],[],{"id":45,"source":5,"question":46,"options":47,"answer":53,"related":54,"type":19,"origin":20,"createTime":21},52753268,"( )是指从净利润中提取的具有特定用途的资金",[48,49,50,51,52],"实收资本","资本公积","盈余公积","未粉配酬润","投入资本",[],[],{"id":56,"source":5,"question":57,"options":58,"answer":64,"related":65,"type":19,"origin":20,"createTime":21},52753269,"利润质量不好、利润获现能力较差以及对未来融资能力信心不足的企业一般不会选择大规模的( )",[59,60,61,62,63],"分配股票股利","分配现金股利","转增资本","增资扩股","定向增发",[],[],{"id":67,"source":5,"question":68,"options":69,"answer":71,"related":72,"type":19,"origin":20,"createTime":21},52753270,"在( )项目中要通过明细科目详细记载各位投资者(股东)的实际投资情况,其构成比例是企业据以向投资者(股东)进行利润(股利)分配的主要依据",[48,49,50,70,52],"未分配利润",[],[],{"id":74,"source":5,"question":75,"options":76,"answer":82,"related":83,"type":19,"origin":20,"createTime":21},52753271,"( )通常是在行业中处于优势地位,盈利能力较强,在长期发展过程中累积了相当规模的留存收益",[77,78,79,80,81],"以经营负债资本为主的经营驱动型企业","以全融负债资本为主的举债融资驱动型企业","以股东入资为主的股东驱动型企业","以留存资本为主的利润驱动型企业","各类资本并驾齐驱的并重驱动型企业",[],[],{"id":85,"source":5,"question":86,"options":87,"answer":93,"related":94,"type":19,"origin":20,"createTime":21},52753272,"一般地说,利润表中的净利润与资产负债表中留存收益(盈余公积和未分配利润的合计数)的净增加(或减少)额之间的差异主要是由本期的( )导致的",[88,89,90,91,92],"利润分配(分红)","其他综合收益","服东减资","企业融资","服东入资",[],[],{"id":96,"source":5,"question":97,"options":98,"answer":100,"related":101,"type":19,"origin":20,"createTime":21},52753273,"( )是投资者按照企业章程或合同、协议的约定,投入企业形成法定资本的价值",[48,49,50,99,52],"未粉配利润",[],[],{"id":103,"source":5,"question":104,"options":105,"answer":108,"related":109,"type":19,"origin":20,"createTime":21},52753274,"有些货币资金项目由于某些原因被指定了特殊用途而不能随意支用.在分析中,可通过计算这些货币资金占该项目总额的比例来考察货币资全的自由度,这有助于揭示企业实际的( )",[26,27,28,106,107],"发展能力","支付能力",[],[],{"courseName":111,"courseImg":112,"workName":113,"workId":114,"count":115,"courseId":116},"财务报表分析（第六版）","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F48eba3395437dd881b1b9275a0ad1028.png","《财务报表分析》第三次作业","work_28067146",20,"20f9bfd613899bca7065675ea542b097"]