企业在对财务报表的可靠性进行分析时，关于“数据出现异常”的表述中，正确的有(　)。 A. 原因不明的会计调整，可能是利用会计政策的灵活性“粉饰”报表 B. 与销售相比应收账款异常增加，可能存在提前确认收入问题 C. 净利润与经营活动产生的现金流量净额缺口加大，利润总额与应纳税所得额之间的缺口加大，可能存在盈余管理 D. 第4季度的大额的资产冲销和大额调整，可能是中期报告存在问题，但年度报告根据注册会计师的意见进行了调整

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  B. 120

  C. 180

  D. 310

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• 2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

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  A. 20%

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  C. 5%

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• 3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

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• 8 Three of the following are outputs of a payroll system, and one is an input to the system. Which is

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