為幫助廣大考生迎戰(zhàn)2015年USCPA考試,高頓網(wǎng)校為考生們推出了考試名師免費(fèi)直播答疑與講義免費(fèi)下載!進(jìn)入直播>>
  Topic:Analytical procedures
  Content:
  有一個(gè)ratio題目,給出各種情況判斷對(duì)ratio影響,ratio有三個(gè),其
  中兩個(gè)題目提供,一個(gè)沒有提供各種situation判斷ratio變化(具體ratio公式竟然題目提供)
  考點(diǎn)解析:
  liquidity ratios :
  acid-test ratio/quick ratio: quick assets/current liability
  quick assets=current assets-inventory-prepaid amount
  cash ratio=(cash + marketable securities)/current liability
  current ratio=current asset/current liability
  solvency ratio
  debt-to-equity ratio=debt/equity
  debt-to-asset ratio=debt/asset
  TIE ratio (times interest earned ratio) = EBIT (earnings before income tax and interests) / interest expense
  activity ratio
  inventory turnover ratio=COGS/average inventory
  average inventory=(期初存貨+期末存貨)/2
  AR turnover ratio=sales/average AR
  average AR計(jì)算與average inventory類似,這里的AR是減去壞賬的
  AP turnover ratio=purchases/average AP
  days sales in AR/inventory=365/AR(或者inventory) turnover ratio
  days purchases in AP同理
  Sample Question
  The accounts receivable turnover ratio increased during 2013. This is consistent with:
  A. Items shipped on consignment during December were recorded as credit sales; no cash receipts have yet been received on these consignments.
  B. The company increased credit sales by 10% by allowing more lenient credit terms—30 days are now allowed whereas previously only 20 days were allowed.
  C. A major credit sale on which title passed as of December 31, 2013 was recorded in January of 2014.
  D. Sales for each month are approximately 25% higher than those of the preceding year.
  高頓網(wǎng)校免費(fèi)題庫,通過針對(duì)性地講解、訓(xùn)練、答疑、模考,對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo),幫助考生全面提升備考效果。