NO.PZ201602060100002004
问题如下：
4. Bickchip’s cash-flow-based accruals ratio in 2009 is closest to:
选项：
A.9.9%.
B.13.4%.
C.23.3%.
解释：
A is correct.
The cash-flow-based accruals ratio = [NI – (CFO + CFI)]/(Average NOA) = [4,038 – (9,822 – 10,068)]/43,192 = 9.9%.
解析：考察知识点是accruals ratio的计算，有两种计算方法，一个是balance sheet approach，一个是cash-flow approach，本题考察的是后者。
这题今年还在考纲上么？我怎么不记得有学过了，请问在讲义哪里~
