【判断题】
现金流量表的分析填列法是直接根据资产负债表、利润表和有关会计科目明细账的记录分析计算出现金流量表各个项目的金额,据此编制现金流量表的方法
A. 对
B. 错
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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
A. 对
B. 错
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“本年金额”栏所列的金额填列
A. 对
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销售净利率是20%,资产周转率是1次,权益乘数是2,则净资产收益率是40%
A. 对
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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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如果企业的负债资金的利息率低于其资产报酬率,则提高资产负债率可以增加所有者权益报酬率
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资产净利率=销售净利率×资产周转率
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B. 错
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杜邦分析体系是利用各主要财务比率之间的内在联系,综合分析企业财务状况的方法。建立财务分析指标体系
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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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