Topic：Analyticalprocedures
　　Content:
　　有一个ratio题目，给出各种情况判断对ratio影响，ratio有三个，其
　　中两个题目提供，一个没有提供各种situation判断ratio变化（具体ratio公式竟然题目提供）
　　考点解析：
　　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=(期初存货+期末存货)/2
　　ARturnoverratio=sales/averageAR
　　averageAR计算与averageinventory类似，这里的AR是减去坏账的
　　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.