因素分析法中连环替代法的操作步骤及应注意事项？
A公司年初存货30000元，年初应收账款25400元，年末流动比率为2，速动比率为1.5，存货周转率4次，流动资产合计54000元。
要求：（1）计算本年销售成本；
（2）若本年销售净收入为312200元，除应收账款外其他速动资产忽略不计，则应收账款周转次数是多少?
如何理解盈利质量、资产质量和现金流量质量的相互关系。
因素分析法中连环替代法的操作步骤及应注意事项？
财务分析报告撰写的具体要求？
题目
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因素分析法
1.连环替代法应用的一般步骤：
（1）确定分析指标与其影响因素之间的关系。
（2）构建指标体系，确定分析对象。
（3）连环顺序替代，计算替代结果。
（4）比较替代结果，确定各因素对分析指标的影响程度。
（5）检验分析结果。即将各因素对分析指标的影响额相加，其代数和应等于分析对象。
⒉连环替代法注意事项：
（1）因素分解的相关性
（2）分析前提的假设性：分析某一因素对经济指标差异的影响时，必假定其他因素不变，否则就不能分清各单一因素对分析对象的影响程度。
（3）因素替代的顺序性
（4）顺序替代的连环性
多做几道
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