Topic：Analyticalprocedures
　　Content:
　　有一個ratio題目，給出各種情況判斷對ratio影響，ratio有三個，其
　　中兩個題目提供，一個沒有提供各種situation判斷ratio變化（具體ratio公式竟然題目提供）
　　考點解析：
　　liquidityratios:
　　acid-testratio/quickratio：quickassets/currentliability
　　quickassets=currentassets-inventory-prepaidamount
　　cashratio=(cash+marketablesecurities)/currentliability
　　currentratio=currentasset/currentliability
　　solvencyratio
　　debt-to-equityratio=debt/equity
　　debt-to-assetratio=debt/asset
　　TIEratio(timesinterestearnedratio)=EBIT(earningsbeforeincometaxandinterests)/interestexpense
　　activityratio
　　inventoryturnoverratio=COGS/averageinventory
　　averageinventory=(期初存貨+期末存貨)/2
　　ARturnoverratio=sales/averageAR
　　averageAR計算與averageinventory類似，這里的AR是減去壞賬的
　　APturnoverratio=purchases/averageAP
　　dayssalesinAR/inventory=365/AR(或者inventory）turnoverratio
　　dayspurchasesinAP同理
　　SampleQuestion
　　Theaccountsreceivableturnoverratioincreasedduring2013.Thisisconsistentwith:
　　A.ItemsshippedonconsignmentduringDecemberwererecordedascreditsales;nocashreceiptshaveyetbeenreceivedontheseconsignments.
　　B.Thecompanyincreasedcreditsalesby10%byallowingmorelenientcreditterms—30daysarenowallowedwhereaspreviouslyonly20dayswereallowed.
　　C.AmajorcreditsaleonwhichtitlepassedasofDecember31,2013wasrecordedinJanuaryof2014.
　　D.Salesforeachmonthareapproximately25%higherthanthoseoftheprecedingyear.