下列选项中，属于比较分析法的有（ ）。
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1 .Which of the following describes the appropriate reporting treatment for a change in accounting estimate?
A By restating amounts reported in financial statements of prior periods. B In the period of change with no future consideration. C By reporting pro forma amounts for prior periods. D In the period of change and future periods if the change affects both.
2 .财务分析的意义主要表现在（ ）。
A 可以判断企业的财务实力 B 可以评价和考核企业的经营业绩，揭示财务活动存在的问题 C 可以挖掘企业潜力，寻求提高企业经营管理水平和经济效益的途径 D 可以评价企业的发展趋势
3 .On June 15 of the current year, Solid Co. decided to change from moving average inventory system to the FIFO inventory system. Solid uses IFRS, is on a calendar year basis, and complies with IFRS minimum comparative reporting requirements. The cumulative effect of the change is shown as an adjustment to beginning retained earnings on the balance sheet for:
A January 1 of the current year. B June 15 of the current year. C January 1 of the prior year. D December 31 of the current year.
5 .Timber Co., was evaluating the likelihood of collecting various accounts receivable currently on its books. This evaluation resulted in the decision to change from the direct recognition method to the installment method for recognizing receivables. The accounting treatment for this change is best characterized as:
A Prospective. B Retroactive. C Cumulative. D Restatement.
6 .反映长期偿债能力的存量比率主要有（ ）。
A 资产负债率 B 产权比率 C 权益乘数 D 利息保障倍数
7 .Cuthbert Industrials, Inc. prepares three-year comparative financial statements. In Year 3, Cuthbert discovered an error in the previously issued financial statements for Year 1. The error affects the financial statements that were issued in Years 1 and 2. How should the company report the error?
A The financial statements for Years 1 and 2 should be restated; an offsetting adjustment to the cumulative effect of the error should be made to the comprehensive income in the Year 3 financial statements. B The financial statements for Years 1 and 2 should be restated; the cumulative effect of the...
