[单选题]
乙公司2013年平均负债总额为2000万元，平均权益乘数为4，经营活动现金流量净额为1000万元，则2013年乙公司的全部资产现金回收率为（ ）。
A .0.375
B .0.345
C .0.315
D .0.425
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .What is the underlying concept that supports the immediate recognition of a contingent loss?
A Substance over form. B Matching. C Conservatism. D Consistency.
题型:
单选题
提问时间:
2021-08-24
2 .Consolidated financial statements are typically prepared when one company has a controlling financial interest in another unless:
A The two companies are in unrelated industries, such as manufacturing and real estate. B The subsidiary is a finance company. C The fiscal year-ends of the two companies are more than three months apart. D The subsidiary is in bankruptcy.
题型:
单选题
提问时间:
2021-08-24
3 .Janet and Ted have two children, Mary (age 10) and Seth (age 12). Janet’s Aunt Martha resides with the family in an apartment over the garage. Martha’s only income is USD 1,500 a month in Social Security benefits. Janet and Ted receive no rent payments from Martha and provide all remaining support for her living arrangements. How many exemptions are Janet and Ted entitled to in filing their joint tax return?
A 5 B 4 C 2 D 3
题型:
单选题
提问时间:
2021-08-24
4 .Robert Corp granted an incentive stock option for 200 shares to Beverly, an employee, on March 14, Year 12. The option price and FMV on the date of grant was USD 150. Beverly exercised the option on August 2, Year 14, when the FMV was USD 180 per share. She sold the stock on September 20, Year 15, for USD 250 per share. How much gross income did Beverly recognize in Year 15?
A USD 150 B USD 20,000 C USD 30,000 D USD 0
题型:
单选题
提问时间:
2021-08-24
5 .Rock Co. ‘s U.S. GAAP financial statements had the following balances at December 31: Extraordinary gain USD 50,000 Foreign currency translation gain, net of tax 100,000 Net income 400,000 Unrealized gain on available-for-sale equity securities, net of tax 20,000What amount should Rock report as comprehensive income for the year ended December 31?
A USD 420,000 B USD 520,000 C USD 570,000 D USD 400,000
题型:
单选题
提问时间:
2021-08-24
7 .A公司2013年净利润为3578.5万元，非经营净收益594.5万元，非付现费用4034.5万元，经营活动现金流量净额为5857.5万元，则该公司净收益营运指数和现金营运指数分别为（ ）。
A 0.83,0.80 B 0.83,0.90 C 0.83,0.83 D 0.8,0.83
题型:
单选题
提问时间:
2021-08-24
8 .某公司20×1年初发行在外的普通股股数为100万股,20×1年4月1日增发15万股，9月1日回购12万股。20×1年年末股东权益为1232万元，则每股净资产为（ ）元/股。
A 11.96 B 12 C 10.53 D 10.71
题型:
单选题
提问时间:
2021-08-24
9 .某公司20×1年1月1日发行票面利率为5%的可转换债券，面值1000万元，规定每100元面值可转换为1元面值普通股80股。20×1年净利润5000万元，20×1年发行在外普通股4000万股，公司适用的所得税率为30%。则该企业20×1年的稀释每股收益为（ ）元。
A 1.25 B 1.26 C 2.01 D 1.05
题型:
单选题
提问时间:
2021-08-24
10 .在财务分析中，资料来源的局限性的表现在（ ）。
A 报表数据时效性问题 B 报表数据真实性问题 C 报表数据可比性问题 D 报表数据可靠性问题
题型:
多选题
提问时间:
2021-08-24
