CFA財務報表分析練習題"Financial Report":Financial Analysis Techniques
財務報告與分析中章節的設置是循序漸進、逐層深入的,前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務報告與分析本身自立體系,它是上市公司和報表使用人之間溝通交流的語言,所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分
第一部分是掃盲階段,主要介紹財務術語、體系等基本知識。
在此基礎上,第二部分更深入地講解財務報表編制以及財務報表分析的方法。
進一步地,第三部分針對存在利潤操縱空間的重點科目做詳細、深入的討論。
最后,第四部分是前面三部分內容的綜合應用。
四大部分在考試中占比最大的是第二部分和第三部分,大概占財報分析所有題目的80%以上。其次是第一部分,占比10%左右。
由于第四部分是財務分析的綜合應用,不太適合一級的出題形式,所以出題比例相對比較少,大概占5%左右。
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Questions 1:

By themselves,financial ratios are least likely to be sufficient in determining a company’s:
A、past performance.
B、creditworthiness.
C、current financial condition.

【Answer to question 1】B

【analysis】
B is correct.Financial ratios alone are not sufficient to determine the creditworthiness of a company.Other factors must also be considered,such as examining the entire operation of the company,meeting with management,touring company facilities,and so forth.
A is incorrect because ratio analysis by itself does enable a financial analyst to *uate past performance.
C is incorrect because ratio analysis by itself does enable the assessment of a company’s current financial position.

Questions 2:

The following information is available about a conglomerate and one of its reportable operating segments:
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The element of Segment A’s financial statement excerpts that most likely causes it to qualify as a reportable segment is its:
A、capital expenditures.
B、assets.
C、revenue.

【Answer to question 2】C

【analysis】
C is correct.Segment A most likely qualifies as a reportable segment because its revenue amounts to 10.4%of total revenues,which is above the 10%threshold for the revenue test.
A is incorrect.The qualifying elements are assets,revenues,and operating profit.Segments are not qualified based on capital expenditures.
B is incorrect.Segment A’s assets amount to 5%of total assets,which falls below the 10%threshold.
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