电大英语作文汇总(小抄)已排版

电大英语作文汇总(小抄)已排版
电大英语作文汇总(小抄)已排版

1、日常活动/主要工作(职业活动)/社交生活

Dear bob,

I?ll tell you something above my daily life in this email and hope you will find it interesting.

I usually get up early and go to work at 8 o?clock. I have lunch in the office . And I come back home at six. As a secretary , I deal with phone calls , emails and faxes during work hours . I also do the paper work for the manager .

After work , I like to do shopping with friends or watch TV at home . sometimes I also like to chat on the internet.

Best regards,

Michelle

2、童年的梦想/目前的情况/对未来的希望

1st august 2005

Dear Jennifer,

Thank you for telling me about yourself, I?d like to let you know more about me too.

As a child , I wanted to be a detective , I thought a detective was really great because he could solve criminal cases to do justice . But my dream never came true. I?m mow a librarian dealing with books every day . The work is nothing thrilling, but I like it , Since there are more and more electronic materials, I hope that we will have an e-library built soon .

Looking forward to hearing from you again.

Best regards,

Ian

3、事件发生的时间和地点/人物/事件的经过

One day last week, a girl parked her car outside a fashion house, As soon as she was inside , two men opened the car door , started the engine and drove away in just one minute , When the girl recovered from the shock, she called 110 . Luckily, there was a police patrol car nearby . So the girl got in the police car and they drove in the direction where the thieves escaped . Twenty minutes later , they found the car waiting at a busy crossroad for the traffic lights to turn green . Needless to say , the car thieves were caught red-handed.

4、自主(autonomous)学习与过程教育/自主学习与合作(collaborative)学习/你自己的学习情况

Autonomous learning is an important learning style in distance

education . It is an essential skill for distance learners because they

study alone most of the time They do not meet their tutors or

classmates very often . However ,distance learners can learn a lot from

each other . So autonomous learning learner . I have to do most

learning tasks by myself . Meanwhile we have group activities every

two weeks to complete some learning tasks or share experiences . I

have found both forms of learning very helpful.

5、有一种观点认为:声调生活比乡村生活好/你对这种观点的看法

/你的结论

Some people believe that town life is better than country life . I

don?t agree with this . Town life can be convenient to us in many

spects . For example , you can move around easily, shopping can be

more fun in a big shopping mall and you can enjoy a more colorful

nightlife . But there are also many disadvantages , It is much nosier

than in the country . Air pollution is more serious , It is not easy to

park your car . It costs more to live in town. To name but a few is

enough Therefore, I prefer country life.

6、保持身体健康的重要性/保持身体健康的方法/重申保持身体健

康的意义

Nowadays more and more people know the importance of

keeping healthy, Without a healthy body, we can do nothing . For me

there are three main ways to keep healthy .

First , it is necessary ot keep a balanced diet , which is the basis of

good health , It is better for us to have more fruit and vegetables

everyday , Secondly , it is important to take regular exercises , such as

swimming , jogging and so on . Last but not least , it is euxenite to

keep in a good mood .

Relaxation and entertainment are ways go renew our spirits and

release our stress .

When we make healthy habits a part of our everyday life, we are

bound to keep healthy.

7、哪一种是你最喜欢的交通方式/阐述你的理由/做出结论

In a modern city , there are many means of transportation , such as

subway , taxi , bus and so on .But my favorite means of transportation

is by bike.

First , riding a bike is good for keeping healthy . I spend one hour

riding a bike to my office on my working day , and I think it is a good

form of physical exercise . Secondly , it is money-saving ,Recently ,

the private car drivers always complain the price of gas is higher and

higher but if you ride a bike , it will cost you nothing ,Thirdly, it is

beneficial for protecting the environment , so it is a “green” form of

transportation .

Therefore , although it has some disadvantages, I like riding a bike

best .

8、描述你家的位置/各信房间的功能/表达你对家居条件的态度

My home is a newly-built house in the north of the city . We have

three rooms in addition to the kitchen and bathroom . The first room is

the main room or living room . It is for having meals . relaxing ,

reading , watching television and so on . It is the busiest room in the

house .The second room is my daughter?s bedroom . She sleeps and

tresses there . The third room belongs to my wife and me . It seems

quite spacious because we have little furniture . We sleep . prepare

lessons and generally relas there . I think my home is cozy and I like

my home .

9、你最喜欢的电视节目是什么/你喜欢它的理由/

CCTV today offers a great variety of programmers to meet different

needs and tastes , For example , the weather forecast , serials , films ,

sports and so on . My favorite TV programmer , however , is the

news .

There are several points that are worth mentioning . For one thing , it

covers news about important events both at home and abroad .

Besides , the mews it provides is timely and reliable ,Finally , it

broadcasts in the evening during the so-called “golden time”, It saves

me much time reading through news-papers for current affairs.

In short , watching the news on CCTV has become part of my daily

life .

10、你理想的的工作是什么/你的理由/如何实现你的理想。

Everybody has his dream for his career in the future . He or she might

want to be a teacher , a doctor , a scientist , a sportsperson and so on ,

To tell you the truth , my ideal job is in business , The idea came into

being when I was a child .

With the development of market economy , there are many prosperous opportunities in business , I like reading stories about some successful businessmen such as Bill Gates ,Li Jiacheng , etc . I believe I will be a man like them some day .

Now , I am majoring in Compute ring . I must study hard to get myself qualified for my future job.

11、在北京见闻/接下来两天的活动安排/返回的具体时间

Dear Mary ,

This morning we went to Tiananmen Square . There were many tourists walking around and it was very crowded . We then visited the Forbidden City . It is very large and there are many interesting things to see . We all enjoyed the tour .

Tomorrow we are going to the Great Wall and the day after we will visit the Summer Palace . We are coming back on Tuesday afternoon .The plane will take off at 4.35pm and arrive at 7.10pm. See you then .

John

12、接受邀请下周到英国观光旅游/希望对方能到机场接你/告诉对方你抵达的日期和航班号等

Dear Robert

I?m very ;leased to accept the kind invitation you extended in your last email . I?m, planning to spend my holiday in Britain nest week . Since this is my first visit to your country . I hope you will be able to meet me at the airport .

My flight details-the plane leaves Beijing at 12:30 next Thursday and arrives in London at 14:30(local time).The flight number is CA1347.

Thank you and looking forward to meeting you in London .

With best wishes.

Zhang Lin

13、你刚接到了妻子的电话/你不得不回家带小孩子上医院看病/晚上跟老板联系

Dear Mr. Burns,

I?m sorry to say that I can?t attend this afternoon?s meeting , I just received a phone call from my wife , She told me our child has a fever and is coughing all the time . He has refused to eat or drink anything

since this mooring, so I will have to go back home now and drive

them to hospital . I will phone you this evening to discuss my new

business plan .Sorry for the inconvenience .

Bob

14、介绍你自己的情况/表达你想了解对方哪些方面的情况/希望保

持经常的联系

23 Waima Road

Jinan, Shangdong China

20th Jan , 2005

Dear Joan.

Hi, I?m Katie , I?m 23 years old ,I graduated from Guangzhou

University in 2001 and now I work in a post office . I?m interested in

English , so I am learning English in my spare time at Jinan TV

University.

I was glad to meet you on the Internet . I?d like to know more about

you-job, hobbies, etc. I?d also like to know about your country.

I hope we can write to each other more often and become good

friends.

Love.

Katie

15、因特网与现代社会/因特网对生活的影响/你对因特网的看法

The Internet has become a symbol of modern society . For

example, via the Internet ,we can send a message to a friend or a

relative in a distant place within seconds ; we can talk to echo other

or even see each other; we can do shopping without going out ;we can

stay home and do business with foreign companies. In fact , we can do

many things more easily and more cheaply using the Internet ,So I

can?t imagine what society would be like without the Internet.

16、远程学习的对象/远程学习的好处/你自己的学习情

Distance learning is for those who can?t study full time for some

reasons . Many of them have a job , and some have to take care of a

family ,But they can study and meanwhile work or do other things.

They can study with the help of a tutor and contact the tutor or other

learners when having difficulties . They can study at any time and

anywhere . For example , I work in a company during the day , but I

am taking a course in law in the evening, I find distance learning is

suitable for me .

17、有一种观点:没有钱就没有爱情/你对这种观点的看法/你的结

论。

Some people believe that there is no love without money . I

don?t agree . Money is important . but it can?t buy everything . For

example it can?t buy love .If there were no love without money . all

the poor would have no love and all the rich would have love. But this

is not true . Many poor people live happily because they have love ,

and many rich people live unhappily because they do not , Therefore, I

think there can be love without money .

18、英语讲座通知

There will be an English lecture on American Indians and

America History by Miss Iycidro, an American professor from

Shenzhen TV University . It will be given in the hall of the Culture

Centre in our university on Saturday evening from 7:30 to 9:30, May 5,

2004. Those who are interested in it are welcome . And you may also

invite your friends from other schools to attend it .

Be sure not to be late . After the lecture , please write a report

about it in English .

Student Union

May 4, 2004

19、王华报社应聘

Dear Sirs,

My name is Wuhua, born on July 6th, 1965 inChangchun, Jilin

Province, China. I am a journalist and have already had eleven years

of working experience. I can speak Japanese and Germany besides

English and of course I?m good at operating computer.

I graduated from Journalism Department of Beijing University in 1990

and then worked as a journalist in Shenzhen Daily till December, 1996.

I studied in BBC from 1997 to 1998 and since I came back in January,

1999, I have been head of the news section .

I will be very lucky if I can work in your newspaper---- The 21st

Century. And I think I have abilities to do the job well.

Yours Sincerely,

Wuhua

1、①了解对方近来的情况。②通知对方同学将在元旦举行聚会。

③请对方参加。

Dear…

I haven?t seen you for a long time. What?s with you recently? How is your new job? Have you adapt to your surroundings? I hope all goes well with you.

How time flies! New Years Day is coming. We?ll hold a party. All of our classmates will arrive. That will be interesting. I hope you can join us. The party will be hold in the old place. I am looking forward to see you. Write to me soon.

With my best wishes

Yours

2、①了解对方最近的学习情况。②你的学习情况。③请你说说提高英语水平的经验。

Dear:..

What?s going on with you these days? How is your study recently? I hope everything goes well with you.

Do you improve your English? I got a higher score in the English exam this time. I was very happy. I …d like to share the methods of learning English with you. Firstly, I insist on reading English aloud every morning. Secondly, I watch English movies and enjoy English songs in my spare time .I find it is the best way to study English. Thirdly, I read some English magazines and newspapers, for example, China Daily, which improve my reading ability and writing ability greatly.

These are my methods to study English. I hope you can also find a correct way for you and make further step, come on! Write to me soon.

Best wishes for you

Yours

3. ①了解对方毕业后的情况。②你的近况。③邀请对方方便时来访。

Dear…

How time flies! We have graduated for two years, I missed you so much. How is your everything going? A few days ago, I met one of our former classmates, we talked about our mother school, friends,

teachers and etc. We both figured that the life which is in school is the

happiest. Do you think so? I know you are so busy with your work that

you have no time to contact with me, I hope you can be careful your

health

The same as you, I work in a primary school, I teach Chinese and

English, there are more than 50 students in my class, of course some

of them are very naughty, but they are all pure and lovely. Sometimes,

I feel very tired and boring, but I will never give up this job, I believe

that if you stick on it, you will be successful.

When will you come back? I hope you can visit my house as you are

free, just call me then. Ok?

With my best wishes!

Yours ever

4、①告诉对方你最近将出去旅游。②了解对方所在地的旅游景

点。③请对方给予帮忙安排。

Dear…

How are you? We haven? t seen each other for long time, I miss you

very much. It is heard that you work in Hang Zhou, that is a beautiful

place. Now I am so lucky to have got a opportunity to visit it. My

dream is coming true, but I am a stranger there, I am not familiar with

Hang Zhou and I am always losing ways. Would you like to tell me

where I should visit and how I can get there? I can stay there only

three days, but I hope to see more sights during my holiday. Have you

known Hang Zhou very well? Could you give me a detailed

arrangement? I wait for your good news.

Best wishes for you

Yours ever

5、①你的近况。②请对方帮你购买英语语法书。③邀请对方便时

来访。

How is everything? I have been learning English these days. Every

morning, I get up early to improve my accent by reciting NCE quickly

and loudly. I am making progress in speaking the language now, but I

am at the end of my wits when it comes to grammar. I am puzzled

with various verb tenses, subjunctive mood and article …a/an/the? and

so on. When I write an article, I am always composing roughly then

resort to my sister who majored in English in university to check

grammatical errors. I cannot bear it anymore. Can you buy me some

English grammar course books in the book center near your home?

https://www.360docs.net/doc/e016813721.html,'~#U'D"k3p [9\2`&n3H

I miss you so much. Please call on me at your convenience.

Xx

"l*J!O/o6V/c:u&I

6、①告诉对方你将参加英语四级考试。②询问对方如何做准备。

③请对方建议一些参考书。

Hi XX,

How time flies! I haven?t heard from you for ages. I heard you had

past TEM8 last May. You knew that I showed little interest in English

at school time. I cannot imagine myself studying English as my second

language now for being aware of its importance in modern society. I

am going to take part in CET4 soon. But now I really do not know

how to prepare it. I have no idea to which direction I should walk to

improve the skills required by the examination. Please tell me your

ideas and recommend some reference books for me. Thanks

7、①了解对方最近的工作情况。②你的工作情况。③请对方说说

若何搞好同事间的关系。

Dear

Tom:

https://www.360docs.net/doc/e016813721.html,9B/U#s0U&P

Does everything go well with you? How is your job? Do you work as

busy as a bee every day?

I feel blue these days, because I cannot finish my work efficiently. My

work is so busy that I often work overtime. So I have no time to

communicate with my colleagues. They seem indifferent to me. They

never invite me when they go out for a party. This let me down and I

cannot concentrate on my https://www.360docs.net/doc/e016813721.html,(i#O8t9Z+S6Y.f

Can you give me some suggestion? How can I get on well with my

colleagues? Please write to me as soon as possible. Thank you!

I look forward to hearing from you.

Yours,

8、①了解对方上次出国旅游情况。②你打算出国去玩玩。③请对

方给你提点建议。

Dear sir,

I am very much delighted to receive your letter. I am sorry not to have written back earlier but time seems to pass so quickly

I learn from your letter that you were on holiday in Paris last month. Paris is a beautiful city , it is one of my favorite cities , too. You enjoyed yourself ,didn?t you ? I will share the happiness with you. I must tell you that how pleased I am now, because I will also go for a vocation to Paris this summer. Meanwhile, I?m a little worried about it, because this is my first time to another country. There are many things I don?t know in aboard. Fashionable dress in Paris is pretty good. Can you tell me where I should go to buy. For beautiful scenery, where should I go ? What about other places ? Tell me your ideas. Hoping to hear from you soon.

Thank you for your help.

9、①了解对方最近的工作情况。②你想调动工作。③请对方给你点建议。

Dear..What?s going on with you recently? I hope you are very well. Do you enjoy working in your company?

I am not satisfied with my job now. I want to make a change. My work are rather routine, I do the same thing day by day, year by year. It is really boring. So I want to quit the job and find a new one. I wish I could do something more challenging.

How do you think about it? I am waiting for your advice, please write to me soon.

Thank you very much

Yours sincerely

10、①了解对方考试准备情况怎样。②你在准备中遇到的问题。

③请对方给你一些建议。

Dear…

How?s everything. I?m writing to you about the TOFEL Examination. Are you ready for it?

It?s my pleasure to inform you that I am qualified for this text. I am also preparing for it. However, it isn?t easy to realize the dream for me. First, I must read lots of books and do the exercise in it, but time is limited. I couldn?t really understand the meaning of the knowledge. Second, I need to work in the daytime. I am discouraged in face of

those problems. Can you take me some advice.

I am looking forward to hearing from you

Wish my best wishes for your success.

Yours truly:

My Favorite Teacher我最喜爱的老师

Everyone has his favorite teacher, so do I. My favorite?s teacher is

Miss Wu. our English teacher. We felt English very difficult when we

began to study English. Miss Wu had a good idea to solve the problem.

One day, Miss Wu came into the classroom with some fruits, such as

apples, bananas, and oranges. She said: “Today we are going to learn

the names of the fruits. You can eat the fruits if you can tell me their

names in English. ”All the students listened carefully and studied hard.

Someone even stood up to answer questions. Class was over, and the

fruits were all eaten. From then on, I am more and more interested in

English, and I want to say from my heart: “Thank you, Miss Wu!”

My hobbies我的业余爱好How I Spend My Spare Time

Different people have different hobbies I have a lot of hobbies like

reading books. watching movies and so on. I like reading books

because I get lots of know ledge I find more interesting things so I like

reading different kinds of books I also like watching movies I enjoy

my leisure time so I usually watch movies in my free time it's makes

me happy.

I think watching movies and reading books are most interesting than

any hobbies I love life. my hobbies make life colorful like Chinese

book.

My College Life我的大学生活

My college life of college life may use pain and happiness appearance.

It is painful, I often read some books besides special field, and treat

professional book interest is not large, so when having caused

examination, it is very vexed. Happiness is because being the college

student of new times I am than the happiness of person of the same

age, I have the opportunity, and university reading is to come from

family, society is with teacher classmate?s support and help. I love

college life, love library and the building of school, love my teachers

to treat the spirit of knowledge. Treat a scientific attitude before going

to have no. Here though, I feel that study is very hard matter, but at the

same time I have also studied a lot of behave, work, do research

beautiful quality. My special thanks life has given me beautiful

university time; this will is my life the most important most beautiful

stage.

Happy Things in My Childhood快乐的事情,在我的童年

My childhood was very happy. My father and my mother always

played with me and studied with me. Sometimes we sang songs,

played dolls, and sometimes my father taught me math and my mother

taught me Chinese. In a word ,my childhood was really sweet and I

really miss my childhood .Of course ,I also will thank my father and

mother, because they gave me my happy childhood. I love my parents.

The Sports Activities I Like Best体育活动我最喜欢

There are many kinds of sports that I enjoy, such as swimming,

running, and dancing. However, the sport that I like most is basketball.

When I was in junior high, I started to play basketball in school. At

that time, I found I had loved deeply this sport. Now, I would like to

watch basketball games as much as I can. The basketball games have

given me the most wonderful time in my life.

My Intimate Friend我的亲密朋友,我的同学

Hang Wu is a good friend of mine is my classmates

, he likes the blue color, he has father and mother also to have an

elder brother, he likes the sports, likes playing the basketball. He likes

being tricked the gram force. He likes watching the horror film,

because thought that stimulates very much. His birthday is in May 19,

his piano is very good, what therefore most likes is music. This is I

best friend.

Computer in our daily life电脑在我们的日常生活中

In the modern society, computer becomes more and more important in

our daily life. And it becomes very popular no matter in primary、

junior、senior or college. As the economy developing, computer skills

also are very important. I like computer, because in the internet I can

get some information which there is not in my book. Through the

internet, I can study well and if I get in trouble I can look up some

information?s and find out the answer .Internet likes my teacher and

helps me .Every time I get in the internet, I feel it's a little warmth. Internet becomes a member part of my life. As the internet developed ,I also following the internet and grown up.

the advantage and disadvantage of computer电脑的优点缺点Computer is a modern day machine. It has both its advantages and disadvantages.

With the help of computer, large amounts of data can be processed quickly. This would help the efficiency of work and its quality. With internet, we can also access information quickly and easily, and it also allows aster communication.

The disadvantages of the computer also exist in the matter of widespread access of internet. With internet, online crimes can be committed. Underage people are also able to view adults only websites. Another disadvantage of computer is that it's bad for eyes and general health.

The importance of protecting the environment环境保护

Many people are active in fighting against unfair treatment to colored people, women , animals and so on. Right now I am talking about fighting for respect to our environment. Though the environment doesn?t have a mouth to deprecate what humans have done to her, she retaliates through action. In the early years the Chinese cut down large quantities of trees, at the source of the yellow river, which led to the disappearance of big forests and terrible floods.

Measures should be taken to protect the environment on which we are relying. First governments should forbid destroying vegetation, rivers and lakes, oceans, as and the atmosphere as well. Second voices should be made to announce the public of the importance of protecting the environment.

About Your College你的大学

Peking University (Traditional Chinese: 北京大学; Simplified Chinese: 北京大学; Pinyin: Běijīng Dàxué), colloquially known in Chinese as Beida (北大, Běidà), was established in 1898. It is regarded as one of the best and the most selective universities in China. Peking University is the first formally established university, and the first national university of China. He is also studying at the university I。奥运和英语

Beijing will hoed the 2008 Olympic Games. At that time, more and more foreign friends will come to our country .We need to help foreign friends. English is very important. Speaking English will help me a lot .From now on, we should learn English well. We should improve our environments. We should plant trees and grass. I think Beijing will become more beautiful than before.

电大作业财务报表分析 次任务完整版答案 苏宁

2015年电大作业财务报表分析——苏宁 苏宁云商集团股份有限公司(以下简称"苏宁"),原苏宁电器股份有限公司,创立于1990年,2004年7月21日,苏宁电器(002024)在深圳证券交易所上市。经过23年的创业发展,成为国家商务部重点培育的“全国15家大型商业企业集团”之一。 苏宁电器是中国3C(家电、电脑、通讯)家电连锁零售企业的领先者,2007年实现销售近900亿元。截至2009年5月,苏宁电器在中国29个省和直辖市、200多个城市拥有850多家连锁店,员工12万名。2008年销售规模突破1000亿元,品牌价值亿元,名列中国企业500强第53位,入选亚洲企业50强。 2005年12月,苏宁电器以严谨规范、科学高效的内部管理,顺利通过ISO9000质量管理体系认证。2007年8月,苏宁荣登《福布斯》中文版2007“中国顶尖企业榜”榜首。同年12月30日,苏宁电器荣膺2007年“中国100最受尊敬上市公司”,在上榜的连锁企业中排名第一。由于经营定位准确、品牌管理独具特色,2008年6月2日,世界品牌实验室评定苏宁品牌价值亿元,蝉联中国商业连锁第一品牌。 苏宁本着稳健快速、标准化复制的开发方针,采取"租、建、购、并"立体开发模式,在中国大陆600多个城市开设了1700多家连锁店;2009年,通过海外并购进入中国香港和日本市场,拓展国际化发展道路。 与此同时,苏宁开拓性地坚持线上线下同步开发,自2010年旗下电子商务平台"苏宁易购"升级上线以来,产品线由家电拓展至百货、图书、虚拟产品等,SKU数100多万,迅速跻身中国B2C前三,目标到2020年销售规模

3000亿元,成为中国领先的B2C品牌。 2013年9月12日晚间,被定义为模式的苏宁开放平台正式于北京揭开神秘面纱,平台被命名“苏宁云台”,并具备四大核心特点:双线开放、统一承诺、精选优选和免费政策。 2013年2月19日,公司中文名称由原“苏宁电器股份有限公司”变更为“苏宁云商集团股份有限公司”,公司英文名称由原“SUNING APPLIANCE CO., LTD.”变更为“SUNING COMMERCE GROUP CO., LTD.”

电大英语作文

电大英语作文 Company Document number:WUUT-WUUY-WBBGB-BWYTT-1982GT

The job I like The doctor is my favourite is a decent doctor never has to stay out under the hot sunshine,or in the cold always works in a clean room with in the comfortable chair,he diagnoses the sick without any compassion,no matter how serious or what pain the patient listening to a little description of the anxious patient,he may interrupt the patient and tell him or her to take a long list of body for example,the blood test,the X-ray,CT and so these checks,the doctor tells the exhausting patient while scanning the test report,“It’s nothing the medicine and have a good rest.” Besides,the doctor gets high likes to be such a do I.(题目The job I like) Dear: I have just received your letter and know that you are going to come to China to see me. I am really excited by it. You know I miss you so much. In your letter, you mentioned your travel plan. I advise you to go toand Xi’an. There are many royal buildings inlike Palace Museum, Summer Palace. Xi’an is typical of old China. There are lots of historical buildings there, especially those of Qin Dynasty. I hope you enjoy your stay in China. I am looking forward to your coming. Yours ever John(题目A letter to A foreign friend) In my spare time, I can do many things, such as playing computer games, reading comics, going shopping. I also like playing pingpong very much. I have a friend. His name is Nick. He is crazy about playing pingpong, too. If we have free time, we often play pingpong together. One summer holiday, he took me to a sports centre. Then we played

电大本科财务报表分析期末复习题汇总已排序

电大本科财务报表分析期末复习题汇总已排序

财务报表分析 单选题 “财务绩效定量评价指标用于综合评价企业财务会计报表所反映的经营绩效状况。”此处的经营绩效状况不包括(C.企业偿债能力状况)“产权比率主要反映了负债与所有者权益的相对关系。”对此理解不正确的是(A.产权比率反映了债权人在企业破产清算时能获得多少有形财产保障) “从各个视角对企业赚取利润的能力进行定量分析和定性分析”指的是( D.获利能力分析) “经过将连续多年的现金流量表并列在一起加以分析,以观察现金流量的变化趋势”属于( D.现金流量的趋势分析) “与总资产收益率进行比较时,能够反映利息、所得税及非常项目对企业资产获利水平的影响”的指标是(A.总资产净利率 “指标的变动不一定会引起总资产周转率变动。”符合上述条件的指标是( D.营运资金周转率) “资产负债率对不同信息使用者的意义不同。”对此,下列判断错误的是( D.企业资产负债率过高会影响向债权人贷款,因此对经营者来说,资产负债率越低越好) 《企业绩效评价操作细则(修订)》所提供的指标体系中的八项基本指标不包括( B.固定资产周转率)AAAAAAAAAAAAA 按照中国现行会计准则的规定,确定发出存货成本时不能够采用的方法是(B.后进先出法) BBBBBBBBBBBBBB 报表使用者经过利润表趋势分析能够(D.对多个会计期间企业的盈利水平及变动趋势进行评价)CCCCCCCCCCCCCC 财务报表分析报告的内容必须紧紧围绕分析的目的,突出分析重点,以满足不同分析主体及报告使用者的需求。这体现了财务报表分析报告应遵循的(B.相关性原则) 财务报表分析的最终目的是( C.决策支持) 财务绩效定量评价指标的计分采用的是( A.功效系数法原理 财务预警分析的作用不包括( D.使报表分析者了解企业的内在价值 DDDDDDDDDDDDD 当财务杠杆系数不变时,净资产收益率的变动率取决于(D. 资产收益率的变动率) 杜邦分析体系的核心比率是(A.净资产收益率) 杜邦分析体系中的基本指标不包括(D.流动比率) 短期偿债能力是企业的任何利益关系人都应重视的问题。下面说法不正确的是(C.企业短期偿债能力下降将直接导致债权人无法收回其本金与利息 对利润产生重要影响的非正常因素不包括如下特点( D.非重大性) 对企业短期资产营运能力分析所采用的指标不包括(A.固定资产周转率) 对于计算利息费用保障倍数时使用息税前利润的原因,下列各种理解中不正确的是(D.因为所得税在支付利息后才计算,故应将所得税加回到税后利润中*C.因为利息支出是剔除了资本化利息后计算的,因此对评价企业偿付利息能力不产生影响 多变模型所预测的财务危机是(A.企业的破产危机) FFFFFFFFFFFFFFFFF 反映内部筹资结果的资产负债表项目是( D.留存收益) 分析营业周期应注意的问题,下列表述错误的是(D.销售收入中既包括现销收入又包括赊销收入,则应收账款周转天数会被高估,进而影响营业周期的计算 根据会计准则,与或有事项相关的义务满足一定条件,才能确认为预计负债。下列不属于确认预计负债条件的是( C.该义务的发生无法预料 GGGGGGGGGGGGG

2019统考资料电大英语作文

Sports 1.你喜欢什么运动。 2.你如何喜欢上这种运动。 3.运动对你有什么益处(工作、学习和生活)。 Sports Just as lots of teenagers take to pop music, I love basketball. It’s part of my life. I began to play basketball in my childhood. I still remember the good old days when I played with my classmates after school. Later on, as I grew up, almost everything changed, but this sport-playing basketball remained and my love of it grew even stronger. I love this sport because it brings joys and health to my life. When I got tired from office work, I went to the sports ground and felt refreshed. If there were worries and cares from daily life. I went to the sports ground. There everything went away except basketball. It is basketball that keeps me in good shape and mood. Water and Life 1.随着工业化(industrialization)的推进,地球上的淡水(fresh water)越来越少。 2.生命没水就要消亡(disappear),因此人类要珍惜(treasure)淡水。 3.我们如何节约用水。 Water and Life While we are enjoying the rich fruits of modern industrialization, we are losing something precious on this planet. Fresh water, among others, is dwindling down day by day, owing to the large-scale industrialization everywhere in the world. Just as sunshine is a necessity to life, so is fresh water. Without fresh water, our human society would come to a stop. As fresh water is such an important resource to the human society, we need to treasure it as we treasure our life, but how? First, our government should have a good plan for the use of fresh water and develop industries that consume less water. Second, waste water must be recycled. Finally,everyone of us should do his bit to save water. A Get-together on May Day Holiday 1.了解对方近日的情况。 2.你的近况并通知他(她);五一长假有一个同学聚会。 3.邀请对方参加。 A Get-together on May Day Holiday April 15, 2009 Dear Wang Hong: How is everything getting along with you? It is almost one year since we graduated from university. I miss you very much. What have you been doing all these days? I have been a middle school teacher in my hometown since graduation. Teaching always keeps me busy, but I like my students and I love teaching, you know. So everything is fine here. There will be a former classmates’ getting together during this May Day holiday at my school. You are my best friend. I never forget those happy days we spent together. I hope you will be free then and can come to my school attending the party. I am looking forward to your reply. Help Me to Buy A Spoken English Book 1. 介绍你的近况。 2. 请他帮你买本英语口语书。 3. 欢迎他方便时来访。 Oct. 16 2007 Dear Li Hua, It’s long time we haven’t seen each other. I miss you very much. How’s everything going on with you? I am busy preparing for PETS 4. I would appreciate if you could help me buy PETS4 English oral textbook which was issued by the Beijing Press, because the books were sold out here. Drop in when you are free. I often think of those happy days we spent together when we were at University. Please let me know as soon as possible once you get the book.

国家开放大学电大《财务报表分析》题库大全

电大财务报表分析网考题库汇总(最全) 一、单项选择题 1.债权人在进行企业财务分析时,最为关注的是( B )。B.偿债能力 2.利润表上半部分反映经营活动,下半部分反映非经营活动,其 分界点是( A )。A.营业利润 3.较高的现金比率一方面会使企业资产的流动性增强,另一方面 也会带来( D)。D.机会成本的增加 4.如果企业速动比率很小,下列结论成立的是( C)。 C.企业短期偿债风险很大 5.企业的应收账款周转天数为90天,存货周转天数为180天,则简化计算营业周期为( C )。C. 270天 6.某公司2008年年末资产总额为9 800 000元,负债总额为5 256 000元,据以计算的2008年的产权比率为( A )。A.1.16 7.从营业利润率的计算公式可以得知,当主营业务收入一定时, 影响该指标高低的关键因素是( B )。B.营业利润 8.某公司当年实现销售收入3800万元,净利润480万元,总资产周转率为2,则资产净利率为( C)%。C.25 9.某企业2008年净利润为83519万元,本年计提的固定资产折旧12764万元,无形资产摊销95万元,则本年产生的经营活动净现金流 量是(D )万元。D.96378 10.财务报表分析的对象是( A )。A. 企业的各项基本活动 11.在下列各项资产负债表日后事项中,属于调整事项的是 ( D )。D.以确定获得或支付的赔偿 12.下列各项指标中,能够反映企业长期偿债能力的是( B )。 B.资产负债率 13.若流动比率大于1,则下列结论中一定成立的是( B )。 B.营运资金大于零 14.下列各项中,可能导致企业资产负债率变化的经济业务是 (C )。C.接收所有者投资转入的固定资产 15.某企业2008年主营业务收入净额为36000万元,流动资产平 均余额为4000万元,固定资产平均余额为8000万元。假定没有其他 资产,则该企业2008年的总资产周转率为( A )次。A.3.0 16.下列关于销售毛利率的计算公式中,正确的是( B )。 B.销售毛利率=1—销售成本率 17.在杜邦财务分析体系中,综合性最强的财务比率是( A )。 A.净资产收益率 18.企业管理者将其持有的现金投资于“现金等价物”项目,其目的在于( B )。B.利用暂时闲置的资金赚取超过持有现金的收益 19.投资报酬分析最主要的分析主体是( B )。B.投资人 20.下列各项中,属于经营活动损益的是( C )。C.主营业务利润 21.以下各项中不属于流动负债的是( C )。C.预付账款 22.企业的长期偿债能力主要取决于( B )。B.获利能力的强弱 23.资产运用效率是指资产利用的有效性和( A )。 A.充分性 24.ABC公司2008年年实现利润情况如下:主营业务收入4800万元,主营业务利润3000万元,其他业务利润68万元,存货跌价损失 56万元,营业费用280万元,管理费用320万元,则营业利润率为 ( C )。C.50.25% 25.若企业连续几年的现金流量适合比率均为1,则表明企业经营 活动所形成的现金流量( C )。C.恰好能够满足企业日常基本需要 26.产权比率的分母是( C )C.所有者权益总额 27.不同的财务报表分析主体对财务报表分析的侧重点不同,产生这种差异的原因在于各分析主体的( B )。B.分析目的不同 28.财务报表分析采用的技术方法日渐增加,但最主要的分析方法是( A )A.比较分析法 29.资产负债表的初步分析不包括( B )。B.现金流量分析 30.ABC公司2008年的资产总额为500 000万元,流动负债为100 000万元,长期负债为15 000万元。该公司的资产负债率是( D )D.23% 31.在总资产收益率的计算公式中,分母是( C )。 C.资产平均余额 32.下列各项中,不影响毛利率变化的因素是( A )。 A.产品销售量 33.以下关于经营所得现金的表达式中,正确的是( C )。 C.净收益-非经营净收益+非付现费用 34.某企业期末速动比率为0.6,以下各项中能引起该比率提高的是( D )。D.取得短期银行借款 35.下列各项中,不属于投资活动结果的是( A )。A.应收账款 36.下列各项中,属于经营活动结果的的是( D )。D.主营业务利润 37.利润表中未分配利润的计算方法是( B )。 B.年初未分配利润 + 本年净利润–本年利润分配 38.下列各项中,能够表明企业部分长期资产以流动负债作为资金来源的是( D )。D.流动比率小于1 39.A公司2008年年末的流动资产为240,000万元,流动负债为150,000万元,存货为40,000万元。则下列说法正确的是( B )。 B.营运资本为90,000万元 40.下列财务比率中,能反映企业即时付现能力的是( C )。 C.现金比率 D.存货周转率 41.为了直接分析企业财务状况和经营成果在同行业中所处的地位,需要进行同业比较分析,其中行业标准产生的依据是( D )。 D.行业平均水平 42.下列选项中,属于降低短期偿债能力的表外因素的是(C )。 C.已贴现商业承兑汇票形成的或有负债 43.利用利润表分析企业的长期偿债能力时,需要用到的财务指标是( C )。C.利息偿付倍数 44.下列说法中,正确的是( A )。A. 对于股东来说,当全部资本利润率高于借款利息率时,负债比例越高越好 45.B公司2008年年末负债总额为120 000万元,所有者权益总额为480 000万元,则产权比率是( A )。A.0.25 46.C公司2008年年末无形资产净值为30万元,负债总额为120 000万元,所有者权益总额为480 000万元。则有形净值债务率是 ( A )。A. 0.25B. 47.M公司2008年利润总额为4500万元,利息费用为1 500万元,该公司2008年的利息偿付倍数是( C )。C.4 48.与产权比率比较,资产负债率评价企业长期偿债能力的侧重点是( B )。B.揭示债务偿付安全性的物质保障程度 49.下列选项中,不属于资产负债表中长期资产的是( D )。 D.应付债券 50.下列选项中,只出现在报表附注和利润表的相关项目中,而不在资产负债表中反映的是( B )。B.经营租赁 51.J公司2008年的主营业务收入为500 000万元,其年初资产总额为6500 000万元,年末资产总额为600 000万元,则该公司的总资产周转率为( D )。D.0.8 52.经营者分析资产运用效率的目的是( C )。 C.发现和处置闲置资产 53.企业对子公司进行长期投资的根本目的在于( B )。 B.为了控制子公司的生产经营,取得间接收益 54.下列选项中,不能导致企业应收账款周转率下降的是( D )。 D.企业主营业务收入增加 55.在平均收帐期一定的情况下,营业周期的长短主要取决于 ( B )。B.存货周转天数 56.销售净利率的计算公式中,分子是( B )。B.净利润 57.不影响企业毛利率变化的因素是( C )。C.管理费用 58.K公司2007年实现营业利润100万元,预计今年产销量能增长10%,如果经营杠杆系数为2,则2008年可望实现营业利润额为 ( B )。B.120万元 59.总资产收益率的计算公式中,分子是( B )B.息税前利润 60.下列财务比率中,不能反映企业获利能力的指标是( C )。 C.资产周转率 61.当财务杠杆系数不变时,净资产收益率的变动率取决于 ( A )。A.资产收益率的变动率 62.ABC公司2009年度的净资产收益率目标为20%,资产负债率调

电大财务报表分析网考之多选

电大财务报表分析网考之多选

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电大本科英语作文整理

(4) Directions: For this part, you are allowed thirty minutes to write a passage on the topic My Home. You should write at least 80 words and base your writing on the Chinese outline below. 1.描述你家的位置 2.各个房间的功能 3.表达你对你们家居条件的态度 参考范文: My Home 1.My home is a newly-built house in the north of the city. We have three rooms in addition to the kitchen and bathroom. 我的家是一个新建的房子在城市的北边。我们有除了厨房和卫生间有3间房间。 2.The first room is the main room or living room. It is for having meals, relaxing, reading, watching television and so on. It is the busiest room in the house. The second room is my daughter’s bedroom. She sleeps and dresses there. The third room belongs to my wife and me. It seems quite spacious because we have little furniture. We sleep, prepare lessons and generally relax there. 第一个房间是一个主要生活间或者说是客厅。这是用来吃饭、休息、读书、看电视或者其他一些活动的地方。这是房子里最忙的房间。第二个房间是我女儿的卧室。她在里面睡觉、换衣服。第三个房间属于我的妻子和我。它看起来相当宽敞因为家具很少。我们在里面准备课程、普遍都在里面休息。 3.I think my home is cozy and I like my home. 我觉得我的家很舒适,我喜欢我的家。 (5) Directions: For this part, you are allowed thirty minutes to write a letter to a new friend, telling him/her about your ambitions and dreams. You should write at least 80 words and base your letter on the Chinese outline below. 1. 童年的梦想 2. 目前的情况 3 对未来的希望 参考范文: 5th January 2010 Dear Mary, Thank you for telling me about yourself. I’d like to let you know more about me too. 亲爱的Mary,谢谢你告诉我关于你的事情。我也想让你更了解我。 1.As a child, I wanted to be a detective. I thought a detective was really great because he could solve criminal cases to do justice. 从小,我就想变成一个侦探。我觉得一个侦探非常棒,因为他能公平的解决刑事案件。 2.But my dream never came true. I’m now a librarian, dealing with books every day. The work is nothing thrilling, but I like it.

电大网考英语作文汇总

A day to remember /an unforgettable day(你一生中一个无法忘怀的日子) September the 10th is a day to remember, Because it‘s a day to thank those who care us ,teach us, and the most important , educate us to be useful to the society. I stillremember it clearly when I was denied the opportunity to participate in the writing contest, my heart sank. The frustration and sadness almost overwhelmed me as I felt I was discarded and I thought for sure I would never pick up my pen to write. At that time, my teacher gave me power and energy to regain my confidence. Immediate help and advice on writing were also offered,which made me realize my weakness and know how to improve. Through the encouragement, I soon picked up my pen . And also I learned to enjoy writing instead of focusing on prize. Wonderful Sunday(你度过的快乐一天) Last Sunday, I got up late a bit than the usral time because it‘s the weekend. I called my friend Jack andinvited him to play with me in a park together. About ten o‘clock, we got to the park. The park is full of people already due to the sunshine. Some elderly people were doing exercises. Some young people were reading the books on the green grass under the tree. In the distance, and some boys and girls are playing the boats in the lake. They looked so happy. Jack and I played the badminton on the green grass under the sunshine. We had a wonderful time on that day. The Book I like Best/My Favorite Book(你喜欢的书) The Book I like best is ―Three Days to See‖ written by Helen Keller, and American author, political activist and lecture. I like the book partly because of the author –the courangeous and hard –working woman.She was the first deaf and bling person to earn a Bachelor of Artsdegree.I like the book also because it offers us a different view on life—―to live each day as if we should die tomorrow‖.It tells us to value and cherish what we have today, to appreciate the beauty of nature, to feel grateful to the warmth you‘re given by friends and family, etc.

2020年国家开放大学电大考试开放英语题题库及答案

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6、在学习新的语法知识时注意把新知识与已经掌握的联系起来,并进行归纳总结,加深理解。 7、选择自己感兴趣的内容进行阅读,如小说、幽默故事等,以保证有足够的动力坚持下去。 8、看到好的的句子就把它摘抄下来,反复诵读。 9、先跟读音内容,尽量模仿其语音语调,然后再不跟录音自己大声朗读。将自己的朗读录下来与原录音内容进行比较,找出差距。 10选择一些难度适当的听力材料反复听然后进行听力练习,争取做到一字不漏。 11、营造听力的语言环境,如听英语广播、看英语电视节目,坚持每天都有语音输入, 锻炼自己的听力。 12、学完一篇课文后,将其译为汉语,然后不看原文再将汉语译文口译回英文,这样既作了复述练习, 又作了口语练习, 同时还发掘出一些学习课文时容易忽略的地道的英语用法。 13、经常选择身边非常熟悉的人或事物,用英语进行讲述。 14、说英语的时候不刻意追求语言形式上的完全正确, 而将注意力集中在要表达的意思上。 15、经常使用英英字典。 16、经常用英语记述一些身边发生的事情。 如果你有什么好的学习方法,可以写在这里和大家共享。 认真预习和巩固复习,加强听、说、读、写训练,经常上网学习,按时完成作业。 1、下列名词的复数形式。 Parent photo bus life half child woman tooth

中央电大财务报表分析机考试题及答案(2)

一、单选 1.企业收益的主要来源是(A )。 A经营活动 B 投资活动C筹资活动 D 投资收益 2.短期债权包括( C )。 A 融资租赁B银行长期贷款 C 商业信用D长期债券 3.下列项目中属于长期债权的是(B )。 A短期贷款B融资租赁C商业信用D短期债券 4.资产负债表的附表是( D )。 A利润分配表B分部报表C财务报表附注D应交增值税明细表。5.利润表反映企业的(B )。 A财务状况B经营成果C财务状况变动D现金流动 6.我国会计规范体系的最高层次是( C )。 A企业会计制度B企业会计准则C会计法D会计基础工作规范7.注册会计师对财务报表的( A )。 A公允性B真实性C正确性D完整性 8.应当作为无形资产计量标准的是(D )。 A实际成本B摊余价值C帐面价值D账面价值与可收回金额孰低 9.当法定盈余公积达到注册资本的(D )时,可以不再计提.。 A5%B10%C25%D50% 10.下列各项中,( A )不是影响固定资产净值升降的直接因素。 A固定资产净残值B固定资产折旧方法 C折旧年限的变动D固定资产减值准备的计提 11.股份有限公司经登记注册,形成的核定股本或法定股本,又称为(D )。 A实收资本B股本C资本公积D注册资本 12在进行短期偿债能力分析时,可用于偿还流动负债的流动资产指( C )。 A存出投资款B回收期在一年以上的应收款项 C现金D存出银行汇票存款 13.酸性测试比率,实际上就是( D )。 A流动比率B现金比率C保守速动比率D速动比率 14.现金类资产是指货币资金和( B )。 A存货B短期投资净额C应收票据D一年内到期的和藏起债权投资15.当企业发生下列经济事项时,可以增加流动资产的实际变现能力(D )。 A取得应收票据贴现款B为其他单位提供债务担保 C拥有较多的长期资产D有可动用的银行贷款指标 16.能够减少企业流动资产变现能力的因素是( B )。 A取得商业承兑汇票B未决诉讼、仲裁形成的或有负债 长期投资到期收回D 有可动用的银行贷款指标C. 17.企业的长期偿债能力主要取决于( B )。 A资产的短期流动性B获利能力C资产的多少D债务的多少 18.下列比率中,可以用来分析评价长期偿债能力的指标是(D )。. A存货周转率B流动比率C保守速动比率D固定支出偿付倍数 19.理想的有形净值债务率应维持在( C )的比例。 A 3:1 B 2:1 C 1:1 D 0.5:1

电大财务报表分析多选题复习资料(已排序).doc

(AC )资产对收入的贡献是直接的。A产成品C商品 A.按照用以比较的指标数据的形式不同,比较分析法可分为(ACE) A.绝对数指标的比较C相对数指标的比较E.平均数指标的比较 B.比较分析法按照比较的对象分类,包括(ABD )人历史比较B同业比较D预算比较 B、比较分析法按照比较的对象分为(ABD )按比较的指标分类:CE:利用利润表分析长期偿债能力的指标是:BE A、历史比较 B、同业比较 C、总屋指标比较 D、预算比较 E、财务比率比较 B.不能用于偿还流动负债的流动资产冇(ABCD )。A信用卡保证金存款B冇退货权的应收账款C存出投资款D回收期在一年以上的应收款项 B.保守速动资产一般是指以下儿项流动资产(ADE )。A短期证券投资净额D应收账款净额E货币资金 C.财务报表分析的基本资料包括:(ABCDE) A.资产负债表B.利润表C.现金流屋表 D.所冇者权益变动表 E.报表附注 C.财务报表初步分析的内容冇(ABCD)A阅读B比较C解禅D 调整E计算指标 C.财务报表附注中应披露的会计政策冇(BCD ) B.收入确认的原则C.所得税的处理方法 D.存货的计价方法 C.财务报表初步分析的内容冇(ABCD) A阅读B比较C解释D调整E计算指标 C、财务报表分析的原则的冇(ABCDE) A.目的明确原则B、全而分析原则 C.动态分析原则D,成本效益原则E.系统分析原则 C.财务报表分析具冇广泛的用途,-?般包括(ABCDE )。A.寻找投资对彖和兼并对彖B.预测金业未来的财务状况C.预测企业未来的经营成果 D. 评价公司管理业绩和企业决策E.判断投资、筹资和经营活动的成效 C.财务报表分析的原则可以概括为(ABCDE )°A目的明确原则B动态分析原则C系统分析原则D成本效益原则E实事求是原则C.从公司整体业绩评价來看,(CD )是最冇意义的。C基本经济増加值D披鉤的经济増加值 C.长期偿债能力分析对于不同的报表信息使用者冇着重要意义,对此理解正确的是(ABCDE ) A.管理者通过氏期偿债能力分析冇利于优化资本结构 B.管理者通过长期偿债能力分析冇利于降低财务风险 C.股东通过怏期偿债能力分析可以 判断企业投资的安全性【)?股东通过长期偿债能力分析可以判断企业投资的盈利性E.债权人通过M期偿债能力分析可以判断债权的安全程度C.财务报表分析报告的主要撰写方法小问题引导法的优点包括(BD ) B.重点突出D.格式新颖 C.财务报表分析报告的撰写步骤包括(ABCD) A.收集整理资料B.撰写初稿C.修改定稿 D.报送或发表 E.收集反馈,再次报送或发表 D.对应收账款的分析应从以下儿个方面进行(ABC ) A.应收账款的规模B.应收账款的质量C.坏账准备政策的影响 D.短期偿债能力的评价方法冇(ABE) A.评价流动负债和流动资产的数暈关系B.评价资产的流动性 E.比较一年内产生的债务和产生的现金流入D.对应收账款周转率正确计算冇较大影响的因素冇:(ABCE )A.季节性经营的企业使用这个指标时不能反映实际悄况B.大暈使用分期付款结算方式D.企业提高应收账款回收效率E.年末销售大幅度上升或下降 D.导致企业的市盈率发生变动的因素是(BCDE )。B同期银行存款利率C上市公司的规模D行业发展E股票市场的价格波动 D.对不同的报表使用者而言,营运能力分析具冇不一样的意义,对此理解正确的是(ABCDE)A.对经营者而言,营运能力分析冇助于优化资产结构B.对经营者而言,营运能力分析冇助于改善财务状况C.对企业的现冇股东而言,营运能力分析冇助于判断企业财务的安全性、资本保全程度D. 对企业的潜在投资者而言,营运能力分析冇助于判断资产实现收益的能力 E.对债权人而言,营运能力分析冇助于判断H债权的物质保障程度利安全性 D.对净资产收益率进行深入分析评价,可以使用的方法包括(CDE) C.因素分析法D.趋势分析法 E.同业比较分析法 D.相对于专项分析,综合分析具冇的特征包括(ABDE )A.比较基准和角度存在差异B.分析问题的方法不同D.综合分析更具概括性和抽彖性 E.主副指标的相互关系不同 D.杜邦分析法是一个多层次的财务比率分解体系。对此理解正确的是(BCDE )B.在分解体系下,乞项财务比率可在每个层次上与本企业历史或同业财务比率比较 C.在分解体系下,通过与历史比较可以识别变动的趋势,通过与同业比较可以识别存在的差距 D.在分解体系下,历史比较与同业比较会逐级向下,覆盖企业经营活动的各个环节 E.各项财务比率分解的目的是识别引起或产生差距的原因,并衡暈其重耍性,以实现系统、全面评价企业经营成果和财务状况的目的,并为其发展指明方向 D.杜邦分析法的作用包括(ABCD )A.杜邦分析法的核心作用是解释指标变动的原因及变动趋势B.通过杜邦分析法H上而下的分析,可以了解企业财务状况的全貌以及各项财务分析指标间的结构关系C.通过杜邦分析法白上而下的分析,可以杏明各项主要财务指标増减变动的影响因素及存在的问题D.通过杜邦分析法H上而下的分析,可以为决策者优化资产结构利资本结构,提高偿债能力利经营效益提供了基本思路 D.单变模型预测财务危机的比率不包括(AE ) A.产权比率 E.总资产周转率 [).单变模型是威廉?比弗研究捉出的,他的研究表明,在预测企业财务危机时,应更多关注的流动资产项目是(ABE) A.现金B.应收账款E.存货 D.单纯使用屋化的方法进行财务危机预测存在很多局限,这些局限包括(ABCDE)A.企业的H身经营发展情况不同,其财务危机发生的表现往往也冇区别,而财务预警模型不能因企业而异B.财务危机预警模型往往需要涉及多个财务变暈,而数据的收集难度随着变暈数増多而増人C.企业的财务危机问题十分复杂,对指标的简单数量分析会因出发点不同或相关参照因素的不同而得出大不相同的结论D.不同计算口径,也限制了玄接应用财务危机预警模型的企业范围 E.财务预警模型只能捉供关于财务危机发生可能性的线索,而不能确切告知是否会发生 D.对外贸易从内容和形式上看包括(ABCE )。A.货物与劳务进出口交易 B.收入分配交易 C.投资和金融交易 E.单方面转移 F.分析存货项目时应主要关注(ABCDE)A.存货的规模B.存货发出的计价方法C.存货的期末计价及存货跌价准备的计提D.分析存货的具体项目构成E.存货的库存周期 F.分析K期资本收益率指标所适用的K期资本额是指(AD )。A长期负债D所冇者权益 F.分析企业投资报酬情况时,可使用的指标冇(ABC )o A I]J盈率B股票获利率C市净率D销售利润率E资产周转率 F.分析固定资产周转率时应注意的问题冇(ABCDE)A.采用不同的固定资产折旧方法和折旧年限会造成该指标的人为差别B.通货膨胀导致物价上涨等因素会使营业收入虚增C.购置全新固定资产会导致固定资产突然増加,而不是渐进的D.若企业的固定资产过于陈旧或企业属于劳动密集型行业,固定资产基数过低,营业收入小帽变化就会引起固定资产周转率大幅变动E.应注意结合流动资产投资规模等来分析固定资产的营运能力F.分析评价存货周转率应注意的问题冇(ABCE)A.季节性生产的公司,其存货波动起伏较大,可按季或月计算存货平均余额B.结合企业的竞争战略分析存货周转率C.分析了解企业目前所处的产品生命周期D.存货周转率分析并不能找出企业存货管理屮存在的问题E.不同企业的存货周转 率是不能简单相比的 G.依据杜邦分析法,当权益乘数一定时,影响资产净利率的指标冇(AC ) A销售净利率C资产周转率 G.国冇资本金效绩评价的对彖包括(AB )P216A国冇控股企业B国冇独资企业 G.股票获利率的高低取决于(AD )A股利政策D股票市场价格的状况 G、国冇资本金效率评价的对彖包括(AB) A.国家控股企业 B.国冇独资企业

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