第六章测试1.The following information relates to P Limited at 31 December 20X0.
$
Inventories 1,550
Short-term payables 2,100
Receivables 1,300
Cash at bank 1,250
Which of the following is the quick ratio for P Limited to two decimal places? ( )
A:1.21
B:1.95
C:0.74
D:0.62
答案:A
2.Which of the following is a non-financial performance measure? ( )
A:Cash flow
B:Delivery time
C:Revenue
D:Share price
3.
The following information relates to P Limited at 31 December 20X4.
$
Revenue 3,000
Gross profit 990
Net profit 450
Non-current assets 1,920
Calculate the net profit percentage. ( )
A:15%
B:33%
C:66%
D:85%
4.
The following information relates to P Limited at 31 December 20X7.
$
Revenue 3,000
Gross profit 990
Net profit 450
Inventory 125
Trade receivables 260
Cash 1,920
Calculate the accounts receivable payment period. (All sales are on credit.) ( )
A:49 days
B:32 days
C:95 days
D:211 days
5.Which of the following is a feature of the residual income performance measure? ( )
A:It generally decreases as assets get older.
B:It is a relative measure.
C:It measures divisional performance based on multiple values.
D:It helps you to select a proposal that will maximise wealth in absolute terms.
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