第1題
　　Which of the following statements is true regarding common-size statements?
　　1、 Common-size statements can be used to compare companies of different sizes.
　　2、 Horizontal common-size statements can be made only for companies with at least ten years of operational data.
　　3、 All of the other three answers are correct.
　　4、 Common-size statements indexed over two years for two companies, with both showing a 10% increase in profits, show that both companies would make equally attractive investments.
　　第2題
　　Davis Retail Inc. has total assets of $7,500,000 and a current ratio of 2.3 times before purchasing $750,000 of merchandise on credit for resale. After this purchase, the current ratio will
　　1、 be lower than 2.3 times.
　　2、 be exactly 2.53 times.
　　3、 remain at 2.3 times.
　　4、 be higher than 2.3 times.
　　第3題
　　Garland Corporation’s Income Statement for the year just ended is shown below.Garland’s average inventory turnover ratio is
　　1、 6.52
　　2、 6.84.
　　3、 4.01
　　4、 3.82
　　第4題
　　A summary of the Income Statement of Sahara Company is shown below.Based on the above information, Sahara’s degree of financial leverage is 0.96.
　　1、 0.96.
　　2、 2.27.
　　3、 1.61.
　　4、 1.36
　　第5題
　　Marble Savings Bank has received loan applications from three companies in the auto parts manufacturing business and currently has the funds to grant only one of these requests. Specific data, shown below, has been selected from these applications for review and comparison with industry averages.Based on the information above, select the strategy that should be the most beneficial to Marble Savings.
　　1、 Grant the loan to Sonex as the company has the highest net profit margin and degree of financial leverage.
　　2、 Grant the loan to Bailey as all the company’s data approximate the industry average.
　　3、 Marble Savings Bank should not grant any loans as none of these companies represents a good credit risk.
　　4、 Grant the loan to Nutron as both the debt/equity ratio and degree of financial leverage are below the industry average.
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