【判断题】
现金流量表中的现金包括库存现金、可以随时支付的银行存款和其他货币资金
A. 对
B. 错
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经营活动产生的现金流量最能反映企业获取现金的能力
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在不存在现金等价物情况下,现金流量表中,“现金及现金等价物净增加额”与资产负债表中的“货币资金”期末、起初余额的差额相等
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为了清晰反映构成所有者权益各组成部分当期的增减变动情况,所有者权益变动表采用矩阵形式列示
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一般认为,资本保值率越高,表明企业的资本保全状况越好,所有者权益增长越快,债权人的债务越有保障
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沃尔比重评分法是将选定的财务比率用线性关系联系起来,并分别给定各自的分数比重,然后通过与标准比重进行比较,确定各项指标的得分及总体指标的累积分数,从而对企业的信用水平做出评价的方法
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