试题与答案

某公司2008年度财务报表的主要资料如下:资产负债表(2008年12月31日) 单位

题型:问答题

题目:

某公司2008年度财务报表的主要资料如下:

资产负债表(2008年12月31日) 单位:万元

损益表(2008年度) 单位:万元

要求:

(1)计算填列下表的该公司财务比率(天数计算结果取整)

(2)与行业平均财务比率比较,说明该公司经营管理可能存在的问题。

答案:

参考答案:

(1)计算填列表中的公司财务比率如下:

 

(2)该公司可能存在的问题如下。

①应收账款管理不善:该公司平均收现期为70天,行业平均数为35天,说明应收账款周转过于缓慢。

②固定资产投资偏大:该公司固定资产周转率为5.5次,行业平均数为13次,说明完成同样的销售收入,占用过大的固定资产。

③销售额偏低:已获利息倍数低,不是因为负债过大,而是因为盈利低;盈利低不是因为销售净利率低,而是因为销售额小;平均收现期长,说明应收账款管理不善;固定资产周转率低,可能是因为销售额低或固定资产投资偏大。

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     Are you in style? Do you know Lollipop(棒棒堂) ? Do you know the members of it? They are Owodog(庄濠全),Xiaoyu(杨奇煜),Prince(邱胜翎).William(威廉).A-wei(刘俊纬)and Xiaojie(廖俊杰).       

     Owodog is the captain of the group.  His birthday is October 30th. He is good at dancing. His favorite singer is Jay Chou.There are four people in his family-his parents, his sister and he.  

     Xiaoyu is the lead singer of the group.His birthday is July Sth.  He is good at singing and he can play the guitar. There are four people in his family-his parents, his brotherand he.  

     Prince is a handsome boy. His birthday is April 14th. He likes black and white. Autumn is his favorite

season. There are four people in his family-his parents, his brother and he.  

     William is handsome. His birthday is October 7th. There are five people in his family-his grandmother,

his parents, his sister, and he. Do you know what he likes? He likes playing basketball, playing baseball,

swimming and going to see the movies.    

     A-wei is a humorous boy.  His birthday is October 15th.  He is not tall.  He is good at dancing and likes helping others. There are six people in his family-his parents, his three sisters and he. 

     Xiaojie is a polite boy. His birthday is September 25th. He is good at dancing. There are five people in his family-his parents, his brother and he.

1. Who has the biggest family of the six members?      

A. Owodog.          

B. A-wei.      

C. Xiaojie.            

D. William.

2. Who was born on October 7th?    

A. William.          

B. Xiaojie.        

C. Xiaoyu.            

D. Prince.

3. What's Prince's favorite season?      

A. Spring.            

B. Summer.      

C. Autumn.          

D. Winter.

4. Prince likes some colors. They are       .   

A. red and yellow      

B. black and red  

C. white and yellow    

D. black and white  

5. There is a member in Lollipop who likes sports. He is       .   

A. Xiaoyu          

B. A-wei          

C. William            

D. Prince

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《国家中长期教育改革和发展规划纲要(2010—2020年)》指出:教育是民族振兴、社会进步的基石,是提高国民素质、促进人的全面发展的根本途径。强国必强教,强国先强教。这一观点强调了 [ ]

A、教育在增强民族凝聚力和综合国力中起着决定作用

B、教育在现代化建设中具有先导性、全局性和基础性作用

C、教育在人类文化传承中起着独特的作用

D、教育是文化传播最主要的手段

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