19春学期（1503、1509、1603、1609、1703）《会计专业英语》在线作业-0002
试卷总分:100 得分:0
一、单选题(共20 道试题,共40 分)
1.Which of the following measures a company’s ability to pay its current liabilities?
A.earnings per share B.inventory turnover C.current ratio
D.number of times interest charges earned 正确答案:C
2.Deferred revenue is revenue that is A.earned and the cash has been received B.earned but the cash has not been received C.not earned and the cash has not been received D.not earned but the cash has been received 正确答案:D
3.The cost of a product warranty should be included as an expense in the ( )
A.period the cash is collected for a product sold on account B.future period when the cost of repairing the product is paid C.period of the sale of the product
D.future period when the product is repaired or replaced 正确答案:C
4.The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )
A.vertical analysis B.solvency analysis
C.profitability analysis D.horizontal analysis 正确答案:D
5.Financial reports are used by（） A.management B.creditors
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