第六章单元测试
  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? ( )

  2. A:0.74
    B:1.21
    C:1.95
    D:0.62

    答案:1.21

  3. Which of the following is a non-financial performance measure? ( )

  4. A:Cash flow
    B:Revenue
    C:Share price
    D:Delivery time
  5. 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.       ( )


  6. A:66%
    B:85%                                        
    C:15%
    D:33%
  7. 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.)      ( )


  8. A:32 days
    B:95 days
    C:49 days
    D:211 days                                  
  9. Which of the following is a feature of the residual income performance measure? ( )

  10. A:It helps you to select a proposal that will maximise wealth in absolute terms.
    B:It is a relative measure.
    C:It measures divisional performance based on multiple values.
    D:It generally decreases as assets get older.

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