新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題105：Auditing
任何事都是從一個決心，一個行動開始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習題105：Auditing，希望大家利用好這些內(nèi)容。
In analyzing a company's financial statements, which financial statement would a potential investor primarily use to assess the company's liquidity and financial flexibility?
a. Statement of retained earnings.
b. Balance sheet.
c. Statement of cash flows.
d. Income statement.
【正確答案】B
【答案解析】
Choice "b" is correct. Liquidity ratios and coverage ratios focus on balance sheet account balances.
Choice "d" is incorrect. Income statement information is primarily used for profitability analysis.
Choice "a" is incorrect. The statement of retained earnings is primarily a reconciliation of the retained earnings account.
Choice "c" is incorrect. The statement of cash flows assesses cash inflows and cash outflows.
相關推薦：
網(wǎng)校擁有專業(yè)的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務，定能為您助一臂之力。機會難得，欲報從速！
有意向報考的AICPA的考生趕快點擊免費預評估>> 了解AICPA報考條件吧！
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號