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1、position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform t
2、he existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants duty cons
3、umption the main problems seen from the investigation and reasons, in recent years, public servants duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government org
4、ans, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of two not phenomenon rendering
5、 four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumpti
6、on, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation;
7、 four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants duty consumption of many two phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three
8、aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up
9、to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to keep a car, but also dependants, leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading
10、private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation
11、 in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or 全国2010年1月自学考试财务报表分析(一)试题课程代码：00161一、单项选择题(本大题共20小题，每小题1分，共20分)在每小题列出的四个备选项中只有一个选项是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。1.在进行财务报表分析时，债权人更关注的信息是( A )1-10A.偿债能力B.营运能力C.发展能力D.盈利能力2.综合企
12、业历史财务数据和现实经济状况提出的理想评价标准是( D )1-7A.经验基准B.行业基准C.历史基准D.目标基准3.下列各项负债中，不属于长期负债的是( D )2-50A.长期借款B.应付债券C.长期应付款D.递延所得税4.与管理层的风险态度有较大联系的资产分类标志是( A )2-69A.资产流动性B.资产的使用形态C.资产来源D.资产的使用频率5.下列关于保守型资本结构的描述，正确的是( B )2-72A.企业的财务风险相对较高，资本成本较高B.企业的财务风险相对较低，资本成本较高C.企业的权益资金较少，企业负债比率较高D.企业的权益资金较少，资本成本较低6.下列各项中，不属于“销售商品、提
13、供劳务收到的现金”项目是( C )3-97A.本期销售商品、提供劳务收到的现金B.前期销售商品提供劳务本期收到的现金C.前期预收的款项D.企业销售材料和代购代销业务收到的现金7.在企业高速成长阶段，投资活动的现金流量往往是( B )4-99A.流入量大于流出量B.流出量大于流入量C.流入量等于流出量D.不一定8.下列财务比率中，最为稳健的偿债能力指标是( D )5-137A.资产负债率B.流动比率C.速动比率D.现金比率9.下列各项中，不能说明短期偿债能力与长期偿债能力区别的是( D )5-122A.长短期偿债能力反映的偿还期限不同B.长短期偿债能力涉及的债务偿付支出性质不同C.长短期偿债能力
14、涉及的债务偿付资产不同D.长短期偿债能力的稳定性不同10.可用来补充说明和评价企业流动性的指标是( C )6-179A.流动资产周转率B.营运资本周转率C.营业周期D.产品周期11.下列各项中，反映企业全部资产使用效率的指标是( C )6-192A.净资产收益率B.资产总额C.总资产周转率D.利润总额12.某企业年度主营业务收入为268 000元，流动资产平均占用额为67 000元，则该企业流动资产周转天数为( D )6-186A.4天B.15天C.60天D.90天13.杜邦分析系统中，提高总资产收益率的途径是( A )10-298A.加强销售管理，提高销售净利率B.加强资产管理，降低总资产周
15、转率C.加强负债管理，降低资产负债率D.树立风险意识，控制财务风险14.某企业上年的销售净利率为7.74%，资产周转率为1.27，今年的销售净利率为8.78%，资产周转率为1.08，则今年的总资产收益率与上年相比，其变化趋势是( A )10-297A.下降B.不变C.上升D.难以确定15.三年股利平均增长率的计算公式为( C )8-252A.(第一年每股股利+第二年每股股利+第三年每股股利)/3B.(本年每股股利-三年前每股股利)/3C.(本年每股股利/三年前每股股利)1/3-1D.(第一年股利增长率+第二年股利增长率+第三年股利增长率)/316.衡量企业发展能力的首要指标是( A )8-241A.销售增长率B.资产增长率C.资本增长率D.利润增长率17.下列各项中，不属于关联方关系存在的主要形式是( D )9-267A.该企业的合营企业B.该企业的联营企业C.该企业的子公司D.该企业共同控制的合营企业的合营者18.可以信赖并用于报表分析的财务报表是( A )9-257A.持无保留意见审计报告的财务报表B.持无法表示意见审计报告的财务报表C.持保留意见审计报告的财务报表D.持否定意见审计报告的财务报表19.综合能力最强的盈利能力指标是( C )7-204A.销售净利率
