以下關(guān)于流動(dòng)比率說(shuō)法錯(cuò)誤的是（）
比較分析法的兩種基本分析方法（）
下列各項(xiàng)財(cái)務(wù)分析方法中，使用最普遍的是（）
根據(jù)新會(huì)計(jì)準(zhǔn)則的規(guī)定，大部分資產(chǎn)計(jì)提減值準(zhǔn)備，這是遵循（）
下列選項(xiàng)中，不屬于會(huì)計(jì)信息的質(zhì)量特征的是（）
下列選項(xiàng)中，不屬于非會(huì)計(jì)信息的是（）
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短期償債能力指標(biāo)的計(jì)算與分析
優(yōu)點(diǎn)：相是個(gè)對(duì)比值，可以用于橫向縱向比較。
缺點(diǎn)：（1）流動(dòng)比率是靜態(tài)分析指標(biāo)；
?????????? （2）流動(dòng)比率沒(méi)有考慮流動(dòng)資產(chǎn)的結(jié)構(gòu)；
??????????（3）流動(dòng)比率沒(méi)有考慮流動(dòng)負(fù)債結(jié)構(gòu)；
??????????（4）流動(dòng)比率易受人為控制：①流動(dòng)比率>1，如果某項(xiàng)業(yè)務(wù)導(dǎo)致流動(dòng)資產(chǎn)與流動(dòng)負(fù)債同時(shí)增加相等金額，則流動(dòng)比率下降；相反會(huì)升高。②流動(dòng)比率<1，如果某項(xiàng)業(yè)務(wù)使流動(dòng)資產(chǎn)與流動(dòng)負(fù)債同時(shí)增加相等金額，則流動(dòng)比率上升。
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