下列哪一項不屬于流動性比率（）
收入與費用在取得或發(fā)生時予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會計概念是（）
下列關(guān)于財務(wù)會計的正確說法是（）
財務(wù)報表的外部使用者不包括（）
財務(wù)報表的外部使用者關(guān)注的是（）
下列屬于財務(wù)報表外部使用者的是（）
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比率法的使用
酸性測試比率即速動比率，速動比率和流動比率是短期償債能力分析的指標(biāo)，是流動性比率，是衡量企業(yè)短期償債能力的指標(biāo)。
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