下列各項中，不會影響流動比率的業(yè)務(wù)是（）
收入與費用在取得或發(fā)生時予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會計概念是（）
下列關(guān)于財務(wù)會計的正確說法是（）
財務(wù)報表的外部使用者不包括（）
財務(wù)報表的外部使用者關(guān)注的是（）
下列屬于財務(wù)報表外部使用者的是（）
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比率法的使用
流動比率是指公司一定時點流動資產(chǎn)與流動負債的比值。而現(xiàn)金和短期債券都是流動資產(chǎn)，屬于流動資產(chǎn)內(nèi)部的變化，所以是不影響比值的。
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