资产负债率反映的是资金来源中股权资金所占比率。
增加了强调事项段的无保留意见审计报告的强调事项段一般放在审计意见之后，增加了审计报告的信息的含量，提高审计报告的有用性，会降低发表的无保留意见的审计报告正确性。
固定资产的预计使用寿命变更属于会计政策变更。
资产负债表日后发生巨额举债这一事项属于非调整事项。
产品生命周期中，销售额及利润额的变化表现为类似抛物线型的曲线。
健康企业的行为既有本阶段的特征，也有上一阶段和下一阶段的特征，使得生命周期的判断很困难。
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长期偿债能力的分析指标
资产负债率反映的是企业资产总额中由负债提供资金所占的比率；股权比率则反映资金来源中股权资金所占比率。
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- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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