CFA财务报表分析练习题"Financial Report":Financial Analysis Techniques
财务报告与分析中章节的设置是循序渐进、逐层深入的,前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系,它是上市公司和报表使用人之间沟通交流的语言,所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分
第一部分是扫盲阶段,主要介绍财务术语、体系等基本知识。
在此基础上,第二部分更深入地讲解财务报表编制以及财务报表分析的方法
进一步地,第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论
最后,第四部分是前面三部分内容的综合应用
四大部分在考试中占比最大的是第二部分和第三部分,大概占财报分析所有题目的80%以上。其次是第一部分,占比10%左右。
由于第四部分是财务分析的综合应用,不太适合一级的出题形式,所以出题比例相对比较少,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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