财务报表分析（一）历年自考复习题答案 - 北京代理记账

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财务报表分析（一）历年自考复习题答案 - 北京代理记账

财务报表分析（一）历年自考复习题答案

2021-04-01上一篇：德勤财务报表分析模板.xls|下一篇：东盟金融科技融资首选地！注册新加坡公司需要满足哪些条件

财务报表分析（一）历年自考复习题答案资讯第1张

一．选择题：

1．财务报表分析的对象是（ A ）

A、财务活动 B、财务关系 C、财务报表 D、财务报告

2．现代财务分析开始于（ C ）

A、18世纪中期 B、19世纪中期 C、19世纪后期 D、20世纪后期

3．从债权人角度看，财务分析最直接的目的是（ C ）。

A、企业的盈利能力 B、企业的营运能力

C、企业的偿债能力 D、企业的发展能力

4．企业内部分析人员进行评价考核时一般用（ D ）

A、经验基准 B、行业基准 C、历史基准 D、目标基准

5．我国的会计准则要求企业每年至少对外报送财务报告（ A ）

A、一次 B、二次 C、四次 D、五次

6．财务分析的首要内容应当是（ A ）

A、会计报表解读 B、盈利及偿债能力分析

C、营运及发展能力分析 D、财务综合分析

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