以下關(guān)于速動(dòng)比率的說(shuō)法正確的是（）
比較分析法的兩種基本分析方法（）
下列各項(xiàng)財(cái)務(wù)分析方法中，使用最普遍的是（）
根據(jù)新會(huì)計(jì)準(zhǔn)則的規(guī)定，大部分資產(chǎn)計(jì)提減值準(zhǔn)備，這是遵循（）
下列選項(xiàng)中，不屬于會(huì)計(jì)信息的質(zhì)量特征的是（）
下列選項(xiàng)中，不屬于非會(huì)計(jì)信息的是（）
職上網(wǎng)在線題庫(kù) > 會(huì)計(jì)本科試題 > 財(cái)務(wù)報(bào)表分析（一） > 第五章 償債能力分析 > 以下關(guān)于速動(dòng)比率的說(shuō)...
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短期償債能力指標(biāo)的計(jì)算與分析
速動(dòng)資產(chǎn)=貨幣資金+短期投資+應(yīng)收票據(jù)+應(yīng)收賬款+其他應(yīng)收款
速動(dòng)資產(chǎn)=流動(dòng)資產(chǎn)-存貨-預(yù)付賬款-其他流動(dòng)資產(chǎn)
速動(dòng)資產(chǎn)是指流動(dòng)資產(chǎn)減去變現(xiàn)能力較差且不穩(wěn)定的預(yù)付賬款、存貨、其他流動(dòng)資產(chǎn)等項(xiàng)目后的余額。
扣除原因：
（1）可能存在部分存貨變現(xiàn)凈值小于賬面價(jià)值的情況；
（2）部分存貨可能屬于安全庫(kù)存；
（3）預(yù)付賬款的變現(xiàn)能力較差。
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