【多选题】【消耗次数：1】
下列各项中，影响应收账款周转率指标的有（ ）。
①
应收票据
②
应收账款
③
预付账款
④
销售折扣与折让
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相关题目
【多选题】
应收账款周转率高，表明企业可能（ ）。
①
增加坏帐损失
②
应收账款回收速度快
③
信用政策较严格
④
资产流动性提高
⑤
过高的应收账款周转率将更加提高企业盈利水平
【多选题】
应收账款周转率越高表明（ ）
①
收账迅速，账龄期限较短
②
资产流动性大短期偿债能力强
③
可以减少收账费用和坏账损失
④
可以更好地评价客户的信用程度
⑤
回收期越短
【单选题】
关于应收账款的周转率说法正确的是（ ）。
①
应收账款周转率=销售收入净额＋应收账款平均余额
②
应收账款周转率=销售收入净额－应收账款平均余额
③
应收账款周转率=销售收入净额×应收账款平均余额
④
应收账款周转率=销售收入净额÷应收账款平均余额
【单选题】
下列关于应收账款周转率的说法中，不正确的是（ ）。
①
一般说来，应收账款周转率越高、周转天数越短表明应收账款管理效率越高
②
应收账款是特定时点的存量，容易受季节性、偶然性和人为因素的影响
③
计算应收账款周转率时，应收账款应为扣除坏账准备的金额
④
应收账款周转率反映了企业应收账款周转速度的快慢及企业对应收账款管理效率的高低
【多选题】
下列各项中，应记入资产负债表中“应收票据及应收账款”项目的有( )。
①
“应收账款”科目所属明细科目的借方余额
②
“应收账款”科目所属明细科目的贷方余额
③
“预收账款”科目所属明细科目的借方余额
④
“预收账款”科目所属明细科目的贷方余额
⑤
“其他应收款”总账余额
随机题目
【单选题】
No sooner ___ he arrived home than he ___ to start on another journey.
①
has; was asked
②
have; were asked
③
had; is asked
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had; was asked
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This book is ______ that one, but ______ than that one.
①
as difficult as; expensive
②
as more difficult as; more expensive
③
as difficult as; more expensive
④
more difficult as; as expensive
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I think the story is not so ______ as that one.
①
Interesting
②
interested
③
more interesting
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most interesting
【单选题】
This box is ______ that one.
①
heavy than
②
so heavy than
③
heavier as
④
as heavy as
【单选题】
These children are ______ this year than they were last year.
①
more tall
②
more taller
③
very taller
④
much taller
【单选题】
I think science is ______ than Japanese.
①
much important
②
important
③
much more important
④
more much important
【单选题】
She ___ the door before she goes away.
①
had locked
②
is locking
③
has locked
④
was locking