按照（）进行分类，将企业财务分析报告的类型分为内部分析报告和外部分析报告。
（）是企业价值评估使用最广泛、理论上最健全的方法。
（）是企业可以向所有投资者（包括债权人和股东）支付的现金流量。
企业价值评估模型是将预期自由现金流量根据（）进行折现。
以下关于企业整体价值说法错误的是（）
企业未来现金流量的现值的总和是指（）
题目
财务分析报告的类型
按照财务分析主体是否为企业内部人员划分，将企业财务分析报告的类型分为内部分析报告和外部分析报告。
前者是指企业内部财务人员或财务机构所做的分析报告，后者是由会计主体或财务主体以外的人员或机构，对该会计主体或财务主体所做的分析报告。
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- 为老年人提供有效护理的前提和保证是A提高自身业务能力B熟悉老年人的健康需求C定期进行健康检查D及时发现老年人患病的早期征象和危险信号
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该科目易错题
- 材料全屏SingaporeSingapore is an independent city-state in southeastern Asia, consisting of one major island—the Singapore island—and more than 50 small islands, located off the southern tip of Malay. The city of Singapore, the capital of the country, is at the southeastern end of the Singapore Island; it is one of the most important port cities and commercial centers of Southeast Asia. The total area of the republic is 640 sq kmLow-lying Singapore Island has no outstanding relief(轮廓鲜明的) features. A central area of hills rises to the maximum height of 176 m. The country has a wet tropical climate, with an average annual temperature of 27.20℃. The average annual rainfall is 2.413 mm. the wettest months are November through January.Singapore is governed under a constitution of 1959. A president, elected to a four-year term, is head of state, and a prime minister is head of government. The president used to be selected by Parliament, but by 1991 constitutional amendment（修正案）, the president is now elected directly by the people. The Parliament is the law-making body with its 81 members popularly elected.In the late 1980s the country had some 290 primary schools with 278,300 pupils and 160 secondary schools with 200,200 students. The main institutions of higher education are the National University of Singapore, several technical colleges, and a teachers college.Singapore has one of the highest standards of living of any country in Asia. In the late 1980s the gross domestic product was estimated at $23.7 billion, or $8, 870 per person. The fishing industry is centered on the port of During, on southwestern Singapore Island. Industry has grown rapidly since the 1960s, and Singapore now produces a diversity of goods, including chemicals, electronic items, clothing, and processed foods, etc. Shipbuilding and petroleum refining are also important.1【单选】Paragraph 1（）AEducationBLand and ClimateCState SystemD General IntroductionEEconomyFPopulation
- Paragraph 2（）AEducationB Land and ClimateCState SystemD General IntroductionEEconomyFPopulation
- Immigration and ProblemsHundreds of thousands of people supporting immigration rights in the US filled streets all over America in early 2006. Many held signs and American flags and asked to be __1__ as citizens rather than criminals. Senator John McCain held the opinion that the country should open a __2__to citizenship to immigrants(移民) who were already in the country illegally, while other politicians__3__ for stricter measures---including rounding up undocumented immigrants and sending them back to their home countries.Canadian officials say that immigration applications continue to rise. Some want to keep the doors __4__. They need the labor. About 400,000 immigrants were allowed into the country in 2005, according to the Canadian Government statistics. __5__ all this growth means that cities need to adapt. New comers don’t always make a smooth transition into jobs for which they are skilled. So industries are using mentoring(辅导)programs to help new __6__ find proper jobs.With the large numbers of undocumented African immigrants arriving in the Canary Islands, the Spanish Government has decided to get __7__. There will be no more mass amnesties(特赦)for the illegal immigrants, and anyone coming to Spain without __8__ will be sent back.France's new immigration and integration law gives the government new powers to encourage high-skilled migration. It takes __9__ in 2007. The new law authorizes the government to help these identified employers find immigrant workers with needed skills or qualifications. The selected foreign employees will be granted"skills and talents"visas(签证). But some people show the concern that it’ll cause brain drain in 40 countries.A. immigrants B. HoweverC developing D.pathE. open F. toughG. effect H. ThereforeI developed J. permissionK. treated L.called
- Testing: Is it the only way to Evaluate Students?About ten percent of __1__ (spend)on primary and secondary education in the United States comes from the federal government. For ten years now, federal law has tied this cost to student __2__ (perform). States have been required to show progress through __3__ (year) testing.States saying testing tells only part of the story about efforts by school and students to improve. So the Obama administration has eased the limits on states in __4__ (measure) performance.The western state of Colorado for example, has a new __5__ (assess) method. The idea is to show __6__ (academy) growth, not just achievement on tests. It combines test scores, family income levels, school size, the ethnicity of the student and many other factors.Josh Smith is principal of a middle school in a network of public charter schools __7__ (call). West Denver Prep Charter schools are publicly funded but not operated the same as __8__ (tradition) public schools. Mr. Smith says he likes to show his students this graph so they can see their school’s progress. On average, students enter sixth grade at West Denver Prep __9__ (perform) below grade level. __10__ (strange) enough, most are outperforming other students across the state three years later.
- 材料全屏Saving MoneyWhere you save your money often depends on what you are saving for. If you are saving to buy a dictionary or to go to a concert, then you probably keep your money __1__ in your roomIf you are __2__ for a big purchase like a mountain bike or a school trip, where would you save your money?One place to save money is the bank. Putting your money in a savings account will help yourmonev__3__ more money. If you put your money in a piggy bank(猪形储蓄罐), one year later you'll still have the __4__ amount of money you put in. If you put your money in a savings account, one year later, you'll have more money than you put in. Why?When you keep your money in a __5__, your money earns interest. __6__ is the amount of a bank pays you to use your money. The bank uses your money (and the money of other people) to loan money to people and businesses.Another way you can save money is to buy a certificate of deposit or CD. If you have some money that you don't need to use for a __7__ time, this is a good way to make your money __8__.Since the bank is using your money for that time period, it will __9__ you interest. You will earn more interest with a CD than in a savings account. Can you guess why? It's because you promise to leave your money in the bank for a certain period of time. Banks pay __10__ rates of interest.1【简答】A. long B. same C. bank D. earn E. pay F. grow G. inside H. different I. interest J. somewhere K. saving L raise
- Cell Phones: Hang Up or Keep Talking?Millions of people are using cell phones today. In many places it is actually considered __1__ (usual) not to use one. They find that the phones are more than a means of __2__ (communicate)---having a mobile phone shows that they are cool and __3__(connect).The __4__ (explode) around the world in mobile phone use make some health professional worried. Some doctors are __5__ (concern) that in the future many people may suffer health problems from the use of mobile phones. In England, there has been a serious debate about this issue. Mobile phone companies are worried about the negative 46(public) of such ideas. They say that there is no __7__ (prove) that mobile phones are bad for your health.On the other hand, signs of change in the issues of the brain and head can be __8__ (detect) with modern scanning equipment. What is it that makes mobile phones __9__ (potential) harmful? The answer is radiation.As the discussion about their safety continues, it appears that it's best to use mobile phones less often. Use your regular phone if you want to talk for a long time. Use your mobile phone only when you really need it. Mobile phones can be very useful and convenient, especially in emergencies. In the future, mobile phones may have a __10__ (warn) label that says they are bad for your health. So for now, it's wise not to use your mobile phone too often.
- 材料全屏 Job or Money【*】Would you quit your job if you didn't need the money? In a 1990 poll by the Gallop Organization, many people said quitting work was an important reason to be rich. Yet researchers find that work is one of life's chief satisfactions for people.Consider W. Berry Fowler. In 1979, Fowler started a tutoring company that became so successful he was able to sell out and retire in 1978a multimillionaire at 40. He bought a 50-foot cabin cruiser and a house in Hawaii, and busied himself vacationing.But after five years of perpetual vacation, Fowler began to miss the challenges of work. So in 1992, he bought a fitness chain for children and now spends 75 hours a week immersed in balance sheets and staff meetings."My best days on the golf course weren't half as much fun as a good day at the office, he says.A job, studies show, is more than a paycheck. Doing something well can increase confidence and self-worth. When sociologist H. Ray Kaplan surveyed 139 lottery millionaires, he discovered 60 percent continued working at least a year after they’d won.If jobs are so important, wouldn't salary size be a gauge of job satisfaction? Americans think so. A survey conducted last year by Roper Starch Worldwide, Inc. , found that almost 70 percent of the respondents said they would be happier if their families had twice as much household income. Yet studies show that job satisfaction comes less from how much people earn than from the challenge of their jobs and the control they are able to exert. Work that doesn't engage a person will never seem rewarding, no matter how lucrative it becomes.1【单选】The Gallop poll shows many people want to be rich in order not to work.（）A RightBWrongCNot mentioned
- Researchers did another survey after the Gallop poll.（）ARightBWrongCNot mentioned
- 材料全屏 Moderate Earthquake Strikes England【*】A moderate earthquake struck parts of southeast England on 28 April 2007, toppling chimneys from houses and rousing residents from their beds. Several thousand people were left without power in Kent County. One woman suffered minor head and neck injuries.【*】It felt as if the whole house was being slid across like a fun-fair ride,"said the woman.The British Geological Survey said the 4.3-magnitude(震级)quake struck at 8:19 a.m. and was centered under the English Channel, about 8.5 miles south of Dover and near the entrance to the Channel Tunnel.【*】Witnesses said cracks appeared in and chimneys collapsed across the county. Residents said the tremor had lasted for about 10 to 15 seconds.【*】I was lying in bed and it felt as if someone had just got up from bed next to me,"said Hendrick Van Eck, 27, of Canterbury about 60 miles southeast of London."I then heard the sound of cracking and it was getting heavier and heavier. It felt as if someone was at the end of my bed hopping up and down."There are thousands of moderate quakes on this scale around the world each year, but they are rare in Britain. The April 28 quake was the strongest in Britain since 2002 when a 4. 8-magnitude quake struck the central England city of Birmingham.【*】The country's strongest earthquake took place in the North Sea in 1931, measuring 6.1 on the Richter(里氏)scale. British Geological Survey scientist Roger Musson said the quake took place on 28 April in an area that had seen several of the biggest earthquakes ever to strike Britain, including one in 1580 that caused damage in London and was felt in France. Musson predicted that it was only a matter of time before another earthquake struck this part of England. However, people should not scared too much by this prediction, Musson said, as the modern earthquake warning system of Britain should be able to detect a forthcoming quake and announce it several hours before it takes place. This would allow time for people to evacuate and reduce damage to the minimum.1【单选】During the April 28 earthquake, whole England was left without power.（）ATrueBFalseC Not Given
- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
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- （）是反映企业在某一时点的资源配置与规模以及资源权益归属的情况，是企业筹资活动和投资活动的具体体现，体现企业的实力。A利润表B现金流量表C所有者权益变动表D资产负债表
- （）是反映企业在某一时期经营活动、投资活动和筹资活动的现金流量情况，它以现金流量为基础，是企业财务活动总体状况的具体体现，体现企业的效益质量和企业的活力。A资产负债表B利润表C现金流量表D所有者权益变动表
- 下列关于财务分析逻辑切入点的说法正确的是（）A利润表分析的逻辑切入点是盈利质量分析，资产负债表分析的逻辑切入点是资产质量分析，而现金流量表分析的逻辑切入点则是现金流量质量分析B成长性越高，收入质量越不好，说明企业通过主营业务创造现金流量的能力越弱C净利率的高低不仅直接影响了销售收入的利润含量，而且决定了企业在研究开发和广告促销方面的投入空间。D衡量企业还本付息和支付股利能力的重要指标是经营现金流量。
- 某项目变动对总资产（权益总额）的影响的计算公式是（）A某项目实际值/基期总资产（权益总额）ⅹ100%B某项目变动额/分析期总资产（权益总额）ⅹ100%C某项目变动额/总资产变动额（权益总额）ⅹ100%D某项目变动额/基期总资产（权益总额）ⅹ100%
- 下列关于资产周转指标计算公式错误的是（）A流动资产周转率（次数）=营业收入净额/流动资产平均余额B应收账款周转期（天数）=计算期天数/应收账款周转次数（率）C存货周转率（次数）=营业收入净额/存货平均余额D固定资产周转率（次数）=营业收入净额/固定资产平均余额
- （），是指通过了解企业资产质量状况，分析是否存在变现能力受限，如呆滞资产、坏账、抵押、担保等情况，以确定各项资产的实际获利能力和变现能力。A资产质量分析B利润质量分析C权益质量分析D股东权益质量分析
- 某公司2015年，销售商品、提供劳务收到的现金为5600万元，营业收入7890万元，经营活动现金流量净额9020万元，平均净资产4220万元，那么该公司净资产现金回收率是（）A0.71B1.14C1.87D2.14
- 以下关于主营业务利润的影响因素的说法错误的是（）A在产品单位利润一定的情况下，销售量的增减直接决定着利润的增减。B在其他条件不变的情况下，价格越高，其利润就越高。C在其他因素不变的情况下，产品成本降低多少，主营业务利润就增加多少，即产品成本与主营业务利润成反向变动。D产品等级对于主营业务利润没有什么直接影响
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