单选题 Under normal circumstances, the balance sheet at the end of the period should not be too high is which item()
Accounts receivable

B、 Other receivables
C、 Inventory
D、 Fixed assets
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单选题 The net cash flow generated by the business activities of the enterprise is less than zero, which may be considered as an inevitable normal state in ( )

A、 growth
B、 maturity
C、 recession
D、 the restructuring period

单选题 The financial statements that can comprehensively reflect the overall financial situation of the enterprise group formed by the parent company and its subsidiaries, including operating results and cash flows, are ( )

A、 Summary report
B、 Consolidated statements
C、 Subsidiary statements
D、 Parent Company statement

单选题 Compare the same indicators in the financial statements of two periods or consecutive periods,To determine the direction, amount and magnitude of changes in its increase,The financial statement analysis method that describes the change trend of the financial position and operating results of an enterprise is called ( ).

A、 Structural analysis
B、 Ratio analysis
C、 Trend analysis
D、 Comparative analysis

单选题 The soul of corporate financial statement analysis lies in ( )
Analysis
Evaluation

C、 Predict
D、 Contrast

单选题 A business-oriented enterprise takes its own business activities as the main body, consumes operating assets as the basis, and takes the net cash flow generated by () and operating activities as the main performance

A、 Operating profit
B、 Core profit
C、 Total profit
D、 Earnings before interest and tax

单选题 For general enterprises, accounts receivable within one year of the account age in the total accounts receivable accounted for the greater proportion, accounts receivable ( ) is usually higher.

A、 profitability
B、 circulating
C、flexibility
D、 timeliness

单选题 To a large extent, the gross profit margin of inventory reflects the initial profit space of the enterprise in daily business activities, and can also reflect the profitability of inventory items. Therefore, by analyzing the trend of inventory gross profit margin, the () of inventory can be investigated.

A、 A circulating
B、 value
C、 The for-profit
D、 Timeliness

单选题 In investment activities, there is a big inflow and outflow of internal investment, which generally indicates that the enterprise is trying to carry out ( ).

A、 expansion
B、 Asset replacement and optimization
C、 Shrinkage
D、 Debt restructuring