如何理解盈利质量、资产质量和现金流量质量的相互关系。
A公司年初存货30000元，年初应收账款25400元，年末流动比率为2，速动比率为1.5，存货周转率4次，流动资产合计54000元。
要求：（1）计算本年销售成本；
（2）若本年销售净收入为312200元，除应收账款外其他速动资产忽略不计，则应收账款周转次数是多少?
如何理解盈利质量、资产质量和现金流量质量的相互关系。
因素分析法中连环替代法的操作步骤及应注意事项？
财务分析报告撰写的具体要求？
题目
盈利质量分析,资产质量分析,现金流量质量分析
（1）盈利质量的高低受资产质量和现金流量的直接影响：
①如果资产质量低下，计价基础没有夯实，报告再多的利润都毫无意义。
②如果企业每年都报告利润，但经营性现金流量却入不敷出，那么这种没有真金白银流入的利润实质上只能是一种“纸面富贵”。
这种性质的利润要么质量低下，要么含有虚假成分。
（2）同样地资产质量也受到现金流量的影响：
①根据资产定义，不能带来现金流量的资产项目，充其量只能称为“虚拟资产”。
②严格来说这样的资产项目是不应该在资产负债表上确认的。
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- 材料全屏SingaporeSingapore is an independent city-state in southeastern Asia, consisting of one major island—the Singapore island—and more than 50 small islands, located off the southern tip of Malay. The city of Singapore, the capital of the country, is at the southeastern end of the Singapore Island; it is one of the most important port cities and commercial centers of Southeast Asia. The total area of the republic is 640 sq kmLow-lying Singapore Island has no outstanding relief(轮廓鲜明的) features. A central area of hills rises to the maximum height of 176 m. The country has a wet tropical climate, with an average annual temperature of 27.20℃. The average annual rainfall is 2.413 mm. the wettest months are November through January.Singapore is governed under a constitution of 1959. A president, elected to a four-year term, is head of state, and a prime minister is head of government. The president used to be selected by Parliament, but by 1991 constitutional amendment（修正案）, the president is now elected directly by the people. The Parliament is the law-making body with its 81 members popularly elected.In the late 1980s the country had some 290 primary schools with 278,300 pupils and 160 secondary schools with 200,200 students. The main institutions of higher education are the National University of Singapore, several technical colleges, and a teachers college.Singapore has one of the highest standards of living of any country in Asia. In the late 1980s the gross domestic product was estimated at $23.7 billion, or $8, 870 per person. The fishing industry is centered on the port of During, on southwestern Singapore Island. Industry has grown rapidly since the 1960s, and Singapore now produces a diversity of goods, including chemicals, electronic items, clothing, and processed foods, etc. Shipbuilding and petroleum refining are also important.1【单选】Paragraph 1（）AEducationBLand and ClimateCState SystemD General IntroductionEEconomyFPopulation
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- Researchers did another survey after the Gallop poll.（）ARightBWrongCNot mentioned
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- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
