
Finance Yes No 1
Authored by Hoa Hoa
Business
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52 questions
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1.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
TanTan Company has received public construction project from government, it's sales situation can be shown in VAT input, output data.
Yes
No
2.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Contract liabilities are listed in liabilities in balance sheet, so if the contract liabilities in 2023 increase significantly compared with 2022, it can be estimated that the revenue in 2024 will decrease significantly.
Yes
No
3.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
The amount obtained from the cash capital increase and the issuance of new shares shall be classified as cash inflow from financing activities.
Yes
No
4.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Long-term borrowings due within one year are current liabilities.
Yes
No
5.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
The provision for bad debts will result in a reduction in working capital.
Yes
No
6.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Financial liabilities are a stock concept, representing borrowings at a specific point in time. To assess a customer's borrowing status effectively, it is useful to analyze both the outstanding debt and the interest expense incurred over the year.
Yes
No
7.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
DSR (Debt Service Ratio) is mainly used to determine whether the company's cash inflow in the current year is enough to repay the principal and interest payable in the previous year. It is a more reliable financial indicator than the interest coverage ratio. The higher the DSR ratio, the greater the debt repayment pressure on the customer.
Yes
No
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