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　　Topic：Analytical procedures
　　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：
　　liquidity ratios :
　　acid-test ratio/quick ratio： quick assets/current liability
　　quick assets=current assets-inventory-prepaid amount
　　cash ratio=(cash + marketable securities)/current liability
　　current ratio=current asset/current liability
　　solvency ratio
　　debt-to-equity ratio=debt/equity
　　debt-to-asset ratio=debt/asset
　　TIE ratio (times interest earned ratio) = EBIT (earnings before income tax and interests) / interest expense
　　activity ratio
　　inventory turnover ratio=COGS/average inventory
　　average inventory=(期初存货+期末存货)/2
　　AR turnover ratio=sales/average AR
　　average AR计算与average inventory类似，这里的AR是减去坏账的
　　AP turnover ratio=purchases/average AP
　　days sales in AR/inventory=365/AR(或者inventory） turnover ratio
　　days purchases in AP同理
　　Sample Question
　　The accounts receivable turnover ratio increased during 2013. This is consistent with:
　　A. Items shipped on consignment during December were recorded as credit sales; no cash receipts have yet been received on these consignments.
　　B. The company increased credit sales by 10% by allowing more lenient credit terms—30 days are now allowed whereas previously only 20 days were allowed.
　　C. A major credit sale on which title passed as of December 31, 2013 was recorded in January of 2014.
　　D. Sales for each month are approximately 25% higher than those of the preceding year.
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