financial accounting章节测试课后答案2024春

第十二章测试

1.Which ratio is used to analyze stock as an investment? （ ）
A:Times interest earned B:Inventory turnover C:Current ratio D:Dividend yield
答案:D
2.Trend percentages are:（ ）                
A:All of the other options. B:used to show a trend in a financial statement item.     C:computed by selecting a base year whose amounts are set equal to 100%.     D:a form of horizontal analysis.     3.The formula for the cash conversion cycle is:（ ）
A:Days’ inventory outstanding (DIO) – Days’ sales outstanding (DSO) – Days’ payable outstanding (DPO) B:Days’ inventory outstanding (DIO) – Days’ sales outstanding (DSO) + Days’ payable outstanding (DPO) C:Days’ inventory outstanding (DIO) + Days’ sales outstanding (DSO) – Days’ payable outstanding (DPO) D:Days’ inventory outstanding (DIO) + Days’ sales outstanding (DSO) + Days’ payable outstanding (DPO) 4.The formula for the current ratio is:（ ）
A:Current assets × Current liabilities. B:Current assets – Current liabilities. C:Current liabilities/Current assets D:Current assets/Current liabilities. 5.Refer to Browne Corporation.  What is the inventory turnover for 20X2?（ ）        
A:5.66 B:1.77 C:5.83   D:1.72     6.Refer to Browne Corporation. What is the ROA for 20X2?（ ）
A:42.60% B:23.5% C:22.10% D:77.60% 7.Refer to Browne Corporation. The percentage change in Notes Payable is:（ ）
A:10.4% B:6% C:9.60% D:4.2% 8.Refer to Browne Corporation. The debt ratio in 20X1 is: （ ）
A:53.8% B:25.5% C:57.3% D:23.1% 9.Refer to Browne Corporation. The current ratio in 20X1 is: （ ）
A:0.57 B:1.92 C:0.54 D:2.43