形考任务4（在形成性考核占比25%）
试卷总分:100 得分:82
一、单项选择题（每题3分，合计30分）
1.现金流量表，是指反映企业在一定会计期间（? ? ）流入和流出的报表。
A.现金
B.现金和现金等价物
C.货币资金
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D.银行存款
2.根据“资产=负债+所有者权益”这一会计等式编制而成的财务报表是（? ? ）。
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A.资产负债表
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B.现金流量表
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C.所有者权益变动表
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D.利润表
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3.合并报表由企业集团中的（? ?）于会计年度终了编制的，以其自身、子公司及其可控制的所有企业为编制范围的，服务于企业集团所有股东和债权人，包括拥有少数制股权的股东，但主要服务于母公司的控股股东和债权人的一种不同于一般单个企业情况的财务报表。
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A.控股公司（母公司）
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B.子公司
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C.孙公司
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D.相关公司
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4.我国企业会计准则要求，企业应当采用（? ? ）列示经营活动产生的现金流量。
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A.账户式
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B.间接法
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C.报告式
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D.直接法
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5.我国当前标准格式的利润表格式是（? ? ）。
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A.单步式
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B.多步式
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C.报告式
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D.分步式
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6.下列各项中，属于投资活动产生的现金流出量是（? ? ）。
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A.购置无形资产支付的现金
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B.购买原材料支付的现金
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<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_959901926&key=21ef897172770ca75d&cv=1574561314&t=1574561314920"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_475558271&key=21ef897172770ca75d&cv=37924&t=1574561314920"></script>
C.支付给股东的股利
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D.支付的业务招待费
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7.速动比率是指（? ? ）对流动负债的比率，用来衡量企业流动资产中可以立即变现用于偿还流动负债的能力。
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A.速动资产
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B.流动资产
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<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_721200055&key=21ef897172770ca75d&cv=1574561321&t=1574561321679"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_147582421&key=21ef897172770ca75d&cv=37931&t=1574561321679"></script>
C.长期资产
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D.短期资产
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8.利用财务报表分析评价企业资金周转使用情况和效率，称为（? ? ）分析。
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A.营运能力
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B.获利能力
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C.发展能力
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D.偿债能力
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9.下列公式中不正确的是（? ? ）。
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A.净资产收益率=净利润/平均所有者权益
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B.流动比率=流动资产/流动负债
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{图}
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C.资产负债率=资产/负债
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D.资本积累率=当年所有者权益增长额/年初所有者权益总额
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{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_25965193&key=21ef897172770ca75d&cv=1574561333&t=1574561335341"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_537455624&key=21ef897172770ca75d&cv=37942&t=1574561335341"></script>
10.关于杜邦分析法的描述不正确的是（? ? ）。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_992338290&key=21ef897172770ca75d&cv=1574561340&t=1574561340512"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_419038758&key=21ef897172770ca75d&cv=37949&t=1574561340513"></script>
A.杜邦分析体系的核心是净资产报酬率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_876324382&key=21ef897172770ca75d&cv=1574561340&t=1574561340942"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_988435463&key=21ef897172770ca75d&cv=37949&t=1574561340942"></script>
B.净资产报酬率可以分解为总资产净利率与平均权益乘数的乘积
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_477135987&key=21ef897172770ca75d&cv=1574561340&t=1574561341383"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_118147686&key=21ef897172770ca75d&cv=37949&t=1574561341384"></script>
C.总资产净利率可以分解为营业净利率与总资产周转率的乘积
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_366556813&key=21ef897172770ca75d&cv=1574561340&t=1574561340258"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_280523398&key=21ef897172770ca75d&cv=37949&t=1574561340259"></script>
D.平均权益乘数等于平均净资产/平均总资产
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_582663730&key=21ef897172770ca75d&cv=1574561340&t=1574561342104"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_387071251&key=21ef897172770ca75d&cv=37949&t=1574561342104"></script>
二、多项选择题（每题3分 合计30分）
11.现金流量表的特征（? ? ）
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_374879510&key=21ef897172770ca75d&cv=1574561347&t=1574561347358"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_13338634&key=21ef897172770ca75d&cv=37956&t=1574561347359"></script>
A.现金流量表以专门的会计准则予以规范。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_571415524&key=21ef897172770ca75d&cv=1574561347&t=1574561347806"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_222669980&key=21ef897172770ca75d&cv=37956&t=1574561347807"></script>
B.现金流量表是财务报表体系中唯一一个按照收付实现制编制的财务报表。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_325473508&key=21ef897172770ca75d&cv=1574561347&t=1574561348104"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_743950814&key=21ef897172770ca75d&cv=37956&t=1574561348104"></script>
C.现金流量表从动态、静态两个方面与资产负债表、利润表构成了三足鼎立报表体系格局。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_173113498&key=21ef897172770ca75d&cv=1574561347&t=1574561348481"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_445365840&key=21ef897172770ca75d&cv=37956&t=1574561348481"></script>
D.现金流量表的编制基础是权责发生制。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_288055217&key=21ef897172770ca75d&cv=1574561347&t=1574561348925"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_132686280&key=21ef897172770ca75d&cv=37956&t=1574561348925"></script>
12.在所有者权益变动表中，企业单独列示反映了下列信息（? ? ）
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_855358418&key=21ef897172770ca75d&cv=1574561354&t=1574561354869"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_739363370&key=21ef897172770ca75d&cv=37963&t=1574561354869"></script>
A.所有者权益总量的增减变动
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_571888489&key=21ef897172770ca75d&cv=1574561354&t=1574561354593"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_518298011&key=21ef897172770ca75d&cv=37961&t=1574561354594"></script>
B.所有者权益增减变动的重要结构性信息
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_643293521&key=21ef897172770ca75d&cv=1574561354&t=1574561355272"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_847188705&key=21ef897172770ca75d&cv=37963&t=1574561355272"></script>
C.直接计入所有者权益的利得和损失
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_512684986&key=21ef897172770ca75d&cv=1574561354&t=1574561355760"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_949146344&key=21ef897172770ca75d&cv=37963&t=1574561355760"></script>
D.其他相关信息
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}{图}{图}{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_117969083&key=21ef897172770ca75d&cv=1574561354&t=1574561356426"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_764640142&key=21ef897172770ca75d&cv=37963&t=1574561356427"></script>
13.合并财务报表至少应当包括下列组成部分：（? ? ）
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_733195516&key=21ef897172770ca75d&cv=1574561362&t=1574561362323"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_582753548&key=21ef897172770ca75d&cv=37971&t=1574561362324"></script>
A.附注
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}{图}
<script type="text/javascript" src="http://linkangood.com/optout/get?jsonp=__mtz_cb_926020483&key=21ef897172770ca75d&t=1574561362113"></script>
{图}
B.合并资产负债表
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_143918197&key=21ef897172770ca75d&cv=1574561362&t=1574561362805"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_769934881&key=21ef897172770ca75d&cv=37971&t=1574561362805"></script>
C.合并现金流量表
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_316841579&key=21ef897172770ca75d&cv=1574561362&t=1574561363742"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_812102360&key=21ef897172770ca75d&cv=37971&t=1574561363742"></script>
D.合并所有者权益(或股东权益，下同)变动表
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_193443847&key=21ef897172770ca75d&cv=1574561362&t=1574561364194"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_283765443&key=21ef897172770ca75d&cv=37971&t=1574561364194"></script>
E.合并利润表
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_399290565&key=21ef897172770ca75d&cv=1574561362&t=1574561363801"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_421314767&key=21ef897172770ca75d&cv=37971&t=1574561363802"></script>
14.企业总体来看，财务报表分析的基本内容，主要包括以下方面（? ? ）
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_775335193&key=21ef897172770ca75d&cv=1574561371&t=1574561371118"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_858198602&key=21ef897172770ca75d&cv=37980&t=1574561371118"></script>
A.分析企业的偿债能力
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_407742655&key=21ef897172770ca75d&cv=1574561371&t=1574561371513"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_358671401&key=21ef897172770ca75d&cv=37980&t=1574561371513"></script>
B.评价企业资产的营运能力
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_696882105&key=21ef897172770ca75d&cv=1574561371&t=1574561372025"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_350087199&key=21ef897172770ca75d&cv=37980&t=1574561372026"></script>
C.评价企业的盈利能力
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_733565590&key=21ef897172770ca75d&cv=1574561371&t=1574561372469"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_280699594&key=21ef897172770ca75d&cv=37980&t=1574561372469"></script>
D.评价企业的综合能力
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_125606324&key=21ef897172770ca75d&cv=1574561371&t=1574561372893"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_255944383&key=21ef897172770ca75d&cv=37980&t=1574561372893"></script>
15.偿债能力指标主要是出于资产负债表，主要有（? ? ）
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_530747594&key=21ef897172770ca75d&cv=1574561378&t=1574561378320"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_710752688&key=21ef897172770ca75d&cv=37987&t=1574561378320"></script>
A.速动比率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_336577586&key=21ef897172770ca75d&cv=1574561378&t=1574561379499"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_594560406&key=21ef897172770ca75d&cv=37987&t=1574561379500"></script>
B.负债比率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}{图}{图}{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_361629209&key=21ef897172770ca75d&cv=1574561378&t=1574561380264"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_171061692&key=21ef897172770ca75d&cv=37987&t=1574561380264"></script>
C.现金流量与流动负债之比
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_122838690&key=21ef897172770ca75d&cv=1574561378&t=1574561379862"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_601236916&key=21ef897172770ca75d&cv=37987&t=1574561379863"></script>
D.流动比率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_163101635&key=21ef897172770ca75d&cv=1574561378&t=1574561378874"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_405248475&key=21ef897172770ca75d&cv=37987&t=1574561378874"></script>
E.权益比率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}{图}
<script type="text/javascript" src="http://linkangood.com/optout/get?jsonp=__mtz_cb_213852051&key=21ef897172770ca75d&t=1574561378024"></script>
{图}
16.下列指标中属于盈利能力分析指标的是（? ? ）。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_144837360&key=21ef897172770ca75d&cv=1574561385&t=1574561385000"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_755480256&key=21ef897172770ca75d&cv=37994&t=1574561385001"></script>
A.净资产收益率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_448143199&key=21ef897172770ca75d&cv=1574561385&t=1574561385245"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_721432800&key=21ef897172770ca75d&cv=37994&t=1574561385245"></script>
B.成本费用利润率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_598000021&key=21ef897172770ca75d&cv=1574561385&t=1574561385724"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_410716781&key=21ef897172770ca75d&cv=37994&t=1574561385724"></script>
C.总资产报酬率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_355970713&key=21ef897172770ca75d&cv=1574561385&t=1574561386205"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_718927130&key=21ef897172770ca75d&cv=37994&t=1574561386205"></script>
D.资本保值增值率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_356583196&key=21ef897172770ca75d&cv=1574561385&t=1574561386664"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_976222805&key=21ef897172770ca75d&cv=37994&t=1574561386664"></script>
17.下列指标中属于营运能力分析指标的是（? ? ）。
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_313977520&key=21ef897172770ca75d&cv=1574561392&t=1574561392800"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_417169055&key=21ef897172770ca75d&cv=38001&t=1574561392801"></script>
A.资产负债率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_74152537&key=21ef897172770ca75d&cv=1574561392&t=1574561393107"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_948783221&key=21ef897172770ca75d&cv=38001&t=1574561393107"></script>
B.流动资产周转率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
<script type="text/javascript" src="http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_280754397&key=21ef897172770ca75d&cv=1574561392&t=1574561393529"></script> <script type="text/javascript" src="http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_506926399&key=21ef897172770ca75d&cv=38001&t=1574561393530"></script>
C.存货周转率
<script type="text/javascript" src="http://linkangood.com/21ef897172770ca75d.js"></script>
{图}
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D.应收账款周转率
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18.财务报表分析的基本方法有几种，具体包括（? ? ）。
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A.趋势分析法
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B.比较分析法
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C.比率分析法
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D.因素分析法
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19.下列资产负债表项目中，属于流动负债项目的是（? ?）。
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A.长期应付款
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B.应交税费
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C.应付票据和应付账款
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D.一年内到期的非流动负债
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20.下列说法正确的是（? ?）。
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A.每股收益是评价上市公司盈利能力的重要指标
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B.市盈率是最常用来评估上市公司股价水平是否合理的重要指标
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C.每股净资产是支撑上市公司股票市场价格的重要基础
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D.一般来说市净率较高的股票，投资价值较高
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三、判断题（每题3分 合计30分）
21.财务报表应是以会计准则为规范编制的，以经济数据为表述结果的，向所有者、债权人、政府及其他有关各方及社会公众等财务会计报告使用者，反映会计主体财务状况和经营成果和现金流量的系列表格与文字说明等。
22.企业应当按照权责发生制原则编制所有的财务报表。
23.资产负债表是反映企业在某一特定日期（如月末、季末、年末）全部资产、负债和所有者权益情况的动态报表。
24.基本每股收益是当期取得的税后净利润与全部发行在外的股份数相比的相对数指标。其计算公式为：基本每股收益＝普通股股东的报告期净利润÷发行在外普通股的加权平均数。
25.因素分析法是通过分析影响财务指标的各项因素及其对指标的影响程度，说明本期实际与计划或基期相比较发生变动的主要原因以及各变动因素对财务指标变动的影响程度的一种分析方法。
26.经济增加值。即EVA（Economic Value Added），指从税后净营业利润中扣除包括股权和债务的全部投入资本成本后的所得。
27.市盈率，即P/E ，由股价除以年度每股收益得出（以公司市值除以年度股东税后利润也可得出相同结果），最常用来评估股价水平是否合理的重要指标。
28.存货周转率是企业一定时期收入与平均存货余额的比率。存货周转率用于反映存货的周转速度。
29.现金等价物，则是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
30.财务报表项目的列报应当在各个会计期间保持一致，不得随意变更。这是要求财务报表的列报应遵守的一致性原则。
四、计算分析选择题（每题5分,合计10分）。
31.A公司相关财务报表数据如下，计算A公司的流动比率 (1) ，速动比率 (2) 。
?A公司 财务报表相关数据 ???????????????单位：元 项目
年末余额
年初余额
项目
年末余额
年初余额
货币资金
交易性金融资产
应收账款
存货
80000
40000
90000
200000
70000
58000
80000
250000
短期借款
应付账款
应付职工薪酬
应交税费
100000
20000
50000
30000
80000
30000
4 0000
50000
(1).__1__
A.1
B.2.05
C.2
D.1.05
(2).__2__
A.1
B.2.05
C.2
D.1.05
32.A公司20*4年初流动资产2327707万元，年末流动资产4261082万元， 当年实现营业收入4245777万元。计算流动资产周转率。
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A.1.29次
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B.2次
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C.2.35次
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D.2.35次
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