杜邦财务分析体系的核心是指（ ）。
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1 .Per U.S. GAAP, which of the following statements is correct regarding accounting changes that result in financial statements that are, in effect, the statements of a different reporting entity?
A Cumulative-effect adjustments should be reported as separate items on the income statement in the year of change. B No restatements or adjustments are required if the changes involve consolidated methods of accounting for subsidiaries. C No restatements or adjustments are required if the changes i...
2 .下列选项中，不属于速动资产的是（ ）。
A 货币资金 B 交易性金融资产 C 应收账款 D 存货
3 .On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was USD50,000, and its estimated life was 10 years. Holly estimates that the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.Holly's income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):
A Cumulative effect of a change in accounting principle of USD2,000 in its income statement. B None of the above. C Adjustment to beginning retained earnings of USD2,000. D Cumulative effect of a change in accounting principle of USD1,400 in its income statement.
4 .权益乘数表明每1元股东权益拥有的资产额，在企业存在负债的情况下，权益乘数（ ）。
A 小于1 B 等于1 C 大于1 D 无法判断
5 .Under U.S. GAAP, if a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:
A Income statement after income from continuing operations and after extraordinary items. B Retained earnings statement as an adjustment of the opening balance. C Income statement after income from continuing operations and before extraordinary items. D Retained earnings statement after net income b...
7 .For Year 1, Pac Co. estimated its two-year equipment warranty costs based on USD100 per unit sold in Year 1. Experience during Year 2 indicated that the estimate should have been based on USD110 per unit. The effect of this USD10 difference from the estimate is reported
A In Year 2 income from continuing operations. B As an accounting change requiring Year 1 financial statements to be restated. C As a correction of an error requiring Year 1 financial statements to be restated. D As an accounting change, net of tax, below Year 2 income from continuing operations.
8 .反映企业经营活动现金流量净额与企业经营所得现金的比值的是（ ）。
A 现金营运指数 B 净收益营运指数 C 销售现金比率 D 每股营业现金净流量
9 .The cumulative effect of a change in accounting estimate should be shown separately:
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10 .代表全体股东共同享有的权益，是股东拥有公司财产和公司投资价值最基本体现的是（ ）。
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