财务比率分析可以用来比较不同行业、不同规模企业之间的财务状况，也可以用来比较同一企业的各期变动情况，关于财务比率，下列说法不正确的是（）。

2023-07-26

A. 流动性比率是用来衡量企业的短期偿债能力的比率
B. 速动比率=（流动资产-存货）/流动负债
C. 常用的财务杠杆比率包括资产负债率. 权益乘数和负债权益比. 利息倍数
D. 营运效率比率包括短期比率. 中期比率. 长期比率

参考答案：D

D项，营运效率比率可以分成两类：①短期比率，这类比率主要考察存货和应收账款两部分的使用效率，因为它们是流动资产中的主体部分，又是流动性相对较弱的；②长期比率，主要指的是总资产周转率，考察的是企业账面上所有资产的使用效率。

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