- 讲师:刘萍萍 / 谢楠
- 课时:160h
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已知某企业20×3年总资产净利率为30%,销售净利率为10%,如果一年按照360天计算,则该企业20×3年总资产周转天数为( )天。
A. 360
B. 120
C. 180
D. 310
某企业在进行短期偿债能力分析时计算出来的存货周转次数为5次,在评价存货管理业绩时计算出来的存货周转次数为4次,如果已知该企业的营业毛利为2000万元,净利润为1000万元,则该企业的营业净利率为( )。
A. 20%
B. 10%
C. 5%
D. 8%
某商业企业2010年营业收入为2000万元,营业成本为1600万元;年初、年末应收账款余额分别为200万元和400万元;年初、年末存货余额分别为200万元和600万元;年末速动比率为1.2,年末现金比率为0.7。假定该企业流动资产由速动资产和存货组成,速动资产由应收账款和金资产组成,一年按360天计算。则下列各项计算结果正确的有( )。
A. 2010年应收账款周转天数为54天
B. 2010年存货周转天数为90天(按销售成本计算)
C. 2010年年末速动资产余额为960万元
D. 2010年年末流动比率为1.95
Corporate governance is essentially of what significance?
A Control system
B Strategic importance
C Risk management
Which of the following is subject to the least direct regulation?
A Employment protection
B Corporate social responsibility
C Corporate governance
Which of the following are advantages of having non-executive directors on the company board?
1 They can provide a wider perspective than executive directors.
2 They provide reassurance to shareholders.
3 They may have external experience and knowledge which executive directors do not possess.
4 They have more time to devote to the role.
A 1 and 3
B 1, 2 and 3
C 1, 3 and 4
D 2 and 4
Which of the following is an aim of the control system relating to accounts payable and purchases?
A To ensure that all credit notes received are recorded in the general and payables ledger
B To ensure that goods and services are only supplied to customers with good credit ratings
C To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers
D To ensure that potentially doubtful debts are identified
Three of the following are outputs of a payroll system, and one is an input to the system. Which is the input?
A Credit transfer forms
B Time sheets
C Payroll analysis
D Pay slips
下列资产的减值可以在以后会计期间转回的是()。(第八章资产减值)
A.存货
B.商誉
C.在建工程
D.长期股权投资
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