Anlisis de Estados Financieros Seleccin mltiple y cierto o falso 1. El current ratio se usa ampliamente para medir la habilidad de una empresa para pagar sus deudas a corto plazo. (The current ratio is widely used to measure a company's ability to pay current liabilities). a. Cierto b. Falso 2. Una empresa tiene $510,000 como promedio del capital contable en acciones comunes, ingreso neto (net income) de $312,000 y dividendos preferidos pagados de $15,000. Cul es la tasa de rendimiento del capital de los accionistas comunes? (A company has $510,000 in Average common stockholders' equity, Net income of $312,000, and Preferred dividends paid of $15,000. What is the rate of return on common stockholders' equity?) a) 58.2% b) 61.2% c) 59.3% d) 62.0% 3. Cul de los siguientes significa que una empresa puede ser incapaz de pagar sus deudas a corto plazo si vencen con prontitud? (Which of the following signifies that a company may be unable to pay its current liabilities if they suddenly come due? a) bajo (low) current ratio b) current ratio alto (high) c) earnings per share alto (high) d) gross profit percentage bajo (low) 4. Cul de las siguientes razones es una medida de la capacidad de una empresa para pagar todas las deudas a corto plazo si vencen inmediatamente? (Which of the following ratios is a measure of a company's ability to pay all current liabilities if they come due immediately?) a) The inventory turnover ratio b) The times-interest-earned ratio c) The quick or acid-test ratio d) The debt ratio 5. Cul de los siguientes elementos es una medida de la capacidad de una empresa para cobrar las cuentas por cobrar? (Which of the following items is a measure of a company's ability to collect receivables?) a) The inventory turnover ratio b) The day's sales in receivables c) The current ratio d) The acid-test ratio