尔雅财务分析（双语课）课后答案(学习通2023课后作业答案)

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第一周

第一周 单元测试

1、尔雅1. The财务 assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:
A、a. time period
B、分析b. business entity
C、双语c historical cost
D、课课课后d. transaction

2、后答2. The案学 business being separate and distinct from the owners is an integral part of the:
A、a. time period assumption
B、习通b. going concern assumption
C、作业c. business entity assumption
D、答案d. realization assumption

3、尔雅To the extent that money does not remain stable,财务 it loses its usefulness as the standard for measuring financial transactions.

4、5、分析Accountants normally recognize revenue when cash is 双语received.

5、GAAP is 课课课后the genarally accepted accounting principles in UK.

第二周

第二周 单元测验

1、The balance sheet reports:
A、a. the assets, liabilities, gains, and losses for a period of time
B、b. the changes in assets, liabilities, and equity for a period of time
C、c. the assets, expenses, and liabilities as of a certain date
D、d the financial condition of an accounting entity as of a particular date

2、Tangible assets on the balance sheet should include:
A、a. equipment
B、b. taxes payable
C、c. trademarks
D、d. bonds payable

3、The most important asset a merchandise firm has is inventory.

4、Current assets are listed on the balance sheet in order of liquidity.

5、Preferred stock usually has voting rights.

第三周

第三周 单元测试

1、1. Gross profit is the difference between:
A、a. net income and operating income
B、b. revenues and expenses
C、c. sales and cost of goods sold
D、d. income from continuing operations and discontinued operations

2、2. Which of the following will not affect retained earnings?
A、a. declaration of a stock dividend
B、b. payment of a cash dividend previously disclosed
C、c. adjustment for an error of a prior period
D、d. net income

3、Sale of asset should be classified in loss or gain in the income statement.

4、In practice, the income statement is frequently considered to be the least important financial statement.

5、An income statement is a summary of revenues and expenses and gains and losses, ending with net income for a particular period of time.

第四周

第四周 单元测验

1、Which of the following is not a purpose of the statement of cash flows?
A、To show cash flow from operations.
B、To show cash flow from financing activities.
C、To show cash flow from investing activities.
D、To show operating expenses for a period of time.

2、Which of the following is not a typical cash flow under investing activities?
A、cash inflow from receipt of loans
B、cash inflow from sale of property, plant, and equipment
C、cash outflow for payment of amounts borrowed
D、cash outflow for loans to other entities

3、The firm borrowed loan from a bank is finance activities in the cash flow statement.

4、Depreciation expense reduces operating income but does not require the use of cash.

5、The statement of cash flows should be reviewed for several time periods in order to determine the major sources of cash and the major uses of cash.

第五周

第五周 单元测试

1、Typically, which of the following would be considered to be the most indicative of a firm's short-term debt paying ability?
A、working capital
B、current ratio
C、acid test
D、cash ratio

2、Which of the following current assets will not generate cash in the future?
A、prepayments
B、accounts receivable
C、inventory
D、marketable securities

3、he current ratio comprises current assets and current liabilities.

4、The cash ratio is usually a good indication of the liquidity of the firm.

5、The ability of an entity to maintain its short-term, debt-paying ability is important to all users of financial statements.

第六周

第六周 单元测试

1、The debt ratio indicates:
A、a. the ability of the firm to pay its current obligations
B、b. the efficiency of the use of total assets
C、c. the magnification of earnings caused by leverage
D、d. a comparison of liabilities with total assets

2、Which of the following statements best compares long-term borrowing capacity ratios?
A、The debt/equity ratio is more conservative than the debt ratio.
B、The debt ratio is more conservative than the debt/equity ratio.
C、The debt/equity ratio is more conservative than the debt to tangible net worth ratio.
D、The debt to tangible net worth ratio is more conservative than the debt/equity ratio.

3、The debt ratio is usually smaller than 1.

4、As with the debt ratio and the debt/equity ratio, from a long-term, debt-paying ability view, the lower the debt to tangible net worth ratio, the better.

5、When analyzing a firm's long-term, debt-paying ability, we only want to determine the firm's ability to pay the principal.

第七周

第七周 单元测试

1、Which of the following types of businesses would normally have the shortest operating cycle?
A、a retail clothing store
B、a grocery store
C、a wholesale furniture store
D、a car manufacturer

2、Which of the following does not bear on the quality of receivables?
A、shortening the credit terms
B、lengthening the credit terms
C、right of return privilege
D、all of the answers bear on the quality of receivables

3、We use accounts receivable turnover in days to indicate the quality of the receivables turnover.

4、Using the direct write-off method, the bad debt expense that is recorded as a specific customer's account is determined to be noncollectible.

5、If days' sales in receivables are materially longer than the credit terms, this indicates a collection problem.

第八周

第八周 单元测试

1、.Net profit margin measures return on:
A、sales
B、owners' equity
C、productive assets
D、total assets

2、The DuPont method return on assets uses two component ratios. What are they?
A、inventory turnover ′ gross profit margin
B、times interest earned ′ debt ratio
C、return on equity ′ dividend payout
D、net profit margin ′ total asset turnover

3、Earnings per share and P/E ratio are usually use by investors in the society.

4、Changes in the cost of goods sold can have a substantial impact on gross profit margin.

5、In order to compute gross profit margin, the income statement must be in single-step format.

期末考试

期末考试

1、Gross profit is the difference between:
A、net income and operating income
B、revenues and expenses
C、sales and cost of goods sold
D、income from continuing operations and discontinued operations

2、Which of the following is not a purpose of the statement of cash flows?
A、To show cash flow from operations.
B、To show cash flow from financing activities.
C、To show cash flow from investing activities.
D、To show operating expenses for a period of time.

3、Typically, which of the following would be considered to be the most indicative of a firm's short-term debt paying ability?
A、working capital
B、current ratio
C、acid test
D、cash ratio

4、Which of the following current assets will not generate cash in the future?
A、prepayments
B、accounts receivable
C、inventory
D、marketable securities

5、prepayments should be the money paid in advance and not returned.
A、a retail clothing store
B、a grocery store
C、a wholesale furniture store
D、a car manufacturer

6、Which of the following does not bear on the quality of receivables?
A、shortening the credit terms
B、lengthening the credit terms
C、right of return privilege
D、all of the answers bear on the quality of receivables

7、Total asset turnover measures the ability of a firm to:
A、generate profits on sales
B、generate sales through the use of assets
C、buy new assets
D、move inventory

8、Which of the following is not the problem in balance sheet presentation?
A、different methods are used in asset valuation
B、inflation and deflation are not reflected in the balance sheet
C、some figures are not very reliable
D、it can not match the revenue and expense very well

9、The DuPont method return on assets uses two component ratios. What are they?
A、inventory turnover ′ gross profit margin
B、times interest earned ′ debt ratio
C、return on equity ′ dividend payout
D、net profit margin ′ total asset turnover

10、Which of the following is not a type of operating asset?
A、inventory
B、cash
C、land
D、investments

11、A retailing firm has which type of inventory?
A、raw materials
B、work in process
C、merchandise
D、raw materials and merchandise

12、Which of the following ratios will usually have the lowest percent?
A、return on investment
B、return on total equity
C、return on common equity
D、return on total assets

13、Which of the following is not a type of operating asset?
A、inventory
B、cash
C、land
D、investments

14、Typically, which of the following would be considered to be the most indicative of a firm's short-term debt paying ability?
A、working capital
B、current ratio
C、acid test
D、cash ratio

15、Which of the following would not be classified as a current asset?
A、cash
B、marketable securities
C、receivables
D、investments

16、Profitability is the ability of the firm to generate earnings.

17、DuPont analysis breaks return on assets into net profit margin and borrowing capacity.

18、The income statement will not fairly represent the cash from operations.

19、Current assets are listed on the balance sheet in order of liquidity.

20、In practice, the income statement is frequently considered to be the least important financial statement.

21、Preferred stock usually has voting rights.

22、The statement of cash flows should be reviewed for several time periods in order to determine the major sources of cash and the major uses of cash.

23、As with the debt ratio and the debt/equity ratio, from a long-term, debt-paying ability view, the lower the debt to tangible net worth ratio, the better.

24、When analyzing a firm's long-term, debt-paying ability, we only want to determine the firm's ability to pay the principal.

25、In order to compute gross profit margin, the income statement must be in single-step format.

学习通财务分析（双语课）

学习通财务分析（双语课）是一门非常实用的课程，它包括财务报表分析、财务比率分析、现金流量分析等内容。在这门课程中，学生将学习如何通过财务分析来评估企业的财务状况和业绩。

课程介绍

该课程分为六个部分，每个部分涵盖了一个重要的主题。以下是各个部分的详细介绍：

财务报表分析

在这一部分中，你将学习如何阅读企业的财务报表，包括资产负债表、利润表和现金流量表。你将学习如何理解这些报表中的各种项，以及如何计算和解释它们。你还将学习如何使用这些信息来评估企业的财务状况。

财务比率分析

这一部分介绍了财务比率分析的基础知识。你将学习如何计算各种比率，包括流动比率、速动比率、资产负债率、营业利润率和净利润率。你将学习如何使用这些比率来评估企业的财务状况和业绩。

现金流量分析

在这一部分中，你将学习如何分析企业的现金流量状况。你将学习如何计算现金流量表中的各种项，以及如何解释它们。你还将学习如何使用这些信息来评估企业的财务状况。

财务预测与估值

在这一部分中，你将学习如何使用财务分析来预测企业的未来表现，并且如何进行估值。你将学习如何使用各种方法来估算企业的价值，包括股东权益法、现金流折现法和市场比较法。

国际财务分析

在这一部分中，你将学习如何分析国际企业的财务报表。你将学习如何识别和解释各种国际会计标准，以及如何处理各种货币汇率问题。

案例分析

在这最后部分中，你将学习如何使用所学的知识来分析真实的企业案例。你将学习如何寻找和解决问题，并且如何做出合理的推断和建议。

学习目标

学习通财务分析（双语课）的学习目标包括以下几个方面：

1. 理解企业的财务报表，包括资产负债表、利润表和现金流量表。
2. 掌握财务比率分析的基础知识，包括流动比率、速动比率、资产负债率、营业利润率和净利润率。
3. 了解如何分析企业的现金流量状况，以及如何使用这些信息来评估企业的财务状况。
4. 掌握如何使用财务分析来预测企业的未来表现，并且如何进行估值。
5. 了解如何分析国际企业的财务报表，包括识别和解释各种国际会计标准和货币汇率问题。
6. 学习如何使用所学的知识来分析真实的企业案例，包括如何寻找和解决问题，并且如何做出合理的推断和建议。

学习方式

学习通财务分析（双语课）采用在线学习的方式。学生可以在任何时间、任何地点学习课程，只需有一台电脑和网络连接即可。课程内容以视频、文字和练习题的形式呈现。

学习时间

学习通财务分析（双语课）的学习时间取决于学生自身的学习进度。一般来说，学生需要花费2-3个月的时间完成整个课程。学生可以自行安排学习时间，一天花费1-2小时学习即可。

结语

学习通财务分析（双语课）是一门非常实用的课程，它可以帮助你了解如何评估企业的财务状况和业绩。如果你是一名企业家、投资者或金融从业者，这门课程将会对你的职业发展有很大的帮助。