A公司年營業(yè)收入為1000萬元，年營業(yè)成本為800萬元，存貨平均余額為400萬元，則存貨周轉(zhuǎn)率是（）
收入與費(fèi)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（）
題目
掃碼查看暗號，即可獲得解鎖答案！
點(diǎn)擊獲取答案
比率法的使用
根據(jù)公式，存貨周轉(zhuǎn)率=營業(yè)成本÷平均存貨，則A公司的存貨周轉(zhuǎn)率=800÷400=2（次）。
多做幾道
最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗收合格之日止
- 設(shè)計施工總承包合同文件，有①承包人建議;②專用合同條款;③價格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價格FOB為200萬美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險費(fèi)率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險費(fèi)為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- 財務(wù)會計主要服務(wù)于（）A外部使用者B內(nèi)部使用者C經(jīng)理人員D公司內(nèi)部決策
- 報表的內(nèi)部和外部使用者都關(guān)注的是（）A流動性B計劃C控制D經(jīng)管責(zé)任
- 利用復(fù)式記賬不可以查找的錯誤是（）A單純的記錄錯誤B原始單據(jù)錯誤C錯誤的復(fù)式記賬D加、減和變換錯誤
- 關(guān)于試算平衡表的理解，不正確的是（）A其編制的首要目的是盡可能保證分類賬戶登記的準(zhǔn)確性B試算平衡表是一張包含所有分類賬賬戶的表C試算平衡表列示了特定日期各賬戶的數(shù)額D試算平衡表并不區(qū)分借方和貸方
- 下面的表述中能夠最好地描述資產(chǎn)負(fù)債表等式的是（）A收入減費(fèi)用等于利潤B?利潤等于資產(chǎn)加負(fù)債C?資產(chǎn)加負(fù)債等于權(quán)益D所有者權(quán)益加負(fù)債等于資產(chǎn)
- A公司屬于制造企業(yè)，某年度做預(yù)計時，一些資料如下：單位售價：1200英鎊，固定成本總額為24000英鎊，盈虧平衡點(diǎn)銷量為30件，則該公司產(chǎn)品單位變動成本為（）A400英鎊B800英鎊C600英鎊D300英鎊
- 預(yù)算的目的是（）A資產(chǎn)評估B利潤計劃C避免破產(chǎn)D產(chǎn)品定價
- 下列不屬于財務(wù)報表分析原則的是（）A全面性原則B相關(guān)性原則C可靠性原則D可比性原則
- 流動比率應(yīng)當(dāng)是（）A資產(chǎn)除以負(fù)債B固定資產(chǎn)除以長期負(fù)債C流動資產(chǎn)除以流動負(fù)債D資產(chǎn)除以所有者權(quán)益
- 酸性測試比率等于（）A流動資產(chǎn)÷流動負(fù)債B（流動資產(chǎn)-應(yīng)收賬款）÷流動負(fù)債C應(yīng)付賬款÷應(yīng)收賬款D（流動資產(chǎn)-存貨）÷流動負(fù)債