[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f-7reHiZbCmYbdDVRoZAKEPys_s7D0U0CZlusT6ePFSQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2023-10-15 11:00:21",99956325,[8,9,10,11],"货币资金","固定资产","长期股权投资","存货",{"courseId":13,"courseImg":14,"courseName":15},"4176e2f7dad56807fdc4dc9b48a4db61","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F48eba3395437dd881b1b9275a0ad1028.png","财务报表分析","在资产负债表中,为了保证生产和销售的连续性而投资的资产项目是( )",[18,29,38,47,50,59,68,75,84,93],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],99956319,[22,23,24,25],"将资产项目列在报表的左方","将资产负债表中的三个项目由上而下依次排列","资产负债表左右两方平衡,且满足会计恒等式","我国现行的企业资产负债表采用账户式格式","下列各项中,对账户式资产负债表表述不正确的是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],99956320,[33,34,35,36],"资产负债表结构分析主要用于对报表结构的解析,以反映企业经营利润的状况","通过资产负债表的结构分析,可以揭示企业资产运营和资金筹集情况","资产负债表结构分析通常采用的方法是将企业的资产负债表转化为结构百分比形式的资产负债表","资产负债表的结构分析也应结合报表中各项目的绝对数额","下列项目中,关于 &quot;资产负债表结构分析&quot; 的理解不正确的是( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],99956323,[42,43,44,45],"企业的应付票据如果到期不能支付,不仅会影响企业的信誉,影响以后资金的募集,而且还会招致银行的罚款","对企业来说, 预收账款越多越好","应付账款属于企业的一种短期资金来源,信用期一般在30-60天,而且一般不用支付利息","职工退休后货币性收入和非货币性福利由社保机构统一管理,不计入企业应付职工薪酬","下列项目中,说法错误的是( )",{"answer":48,"createTime":5,"id":6,"options":49,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],99956326,[54,55,56,57],"先进先出法","个别计价法","加权平均法","后进先出法","按照我国现行会计准则的规定,确定发出存货成本时不可以采用的方法是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],99956327,[63,64,65,66],"偿债能力分为短期偿债能力和长期偿债能力","偿债能力是指企业清偿到期债务的资产保障程度","短期偿债能力分析要看企业流动资产的多少和质量以及流动负债的多少与质量","分析企业的长期偿债能力主要是为了确定企业偿还债务本金和支付债务利息的能力","下列关于偿债能力的理解错误的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":74,"source":27,"type":28},[],99956328,[11,72,73,9],"预收款项","营业收入","下列项目中,不属于资产负债表项目的有( )",{"answer":76,"createTime":5,"id":77,"options":78,"question":83,"source":27,"type":28},[],99956331,[79,80,81,82],"存货对企业生产经营活动的变化具有特殊的敏感性,必须使存货数量与企业经营活动保持平衡","根据 《企业会计准则第 1号&mdash;&mdash;存货》个别计价法不再作为可供企业选择的存货计价方法之一","在传统的工业企业和商业企业,存货往往占流动资产总额的一半左右","若企业存货过少,会影响生产, 导致企业错失销售良机","下列项目中,关于 &quot;存货&quot; 的表述错误的是( )",{"answer":85,"createTime":5,"id":86,"options":87,"question":92,"source":27,"type":28},[],99956333,[88,89,90,91],"营业周期","资产负债率","应收账款周转率","存货周转率","下列项目中,不影响资产管理效果的财务比率是( )",{"answer":94,"createTime":5,"id":95,"options":96,"question":101,"source":27,"type":28},[],99956334,[97,98,99,100],"产权比率反映了管理者运用财务杠杆的程度","产权比率反映了债权人提供的资本与股东提供的资本的相对关系","产权比率反映了债权人投入资本受所有者权益保护的程度","产权比率反映了债权人在企业破产清算时能获得多少有形财产保障","&quot;产权比率主要反映了负债与所有者权益的相对关系.&quot; 对此理解不正确的 是( )"]