CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Understanding Balance Sheets
財(cái)務(wù)報(bào)告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語(yǔ)在后面還會(huì)有詳細(xì)的解釋與探討。
由于財(cái)務(wù)報(bào)告與分析本身自立體系，它是上市公司和報(bào)表使用人之間溝通交流的語(yǔ)言，所以學(xué)起來(lái)與外語(yǔ)學(xué)習(xí)有幾分相似。
財(cái)務(wù)報(bào)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(cái)務(wù)術(shù)語(yǔ)、體系等基本知識(shí)。
在此基礎(chǔ)上，第二部分更深入地講解財(cái)務(wù)報(bào)表編制以及財(cái)務(wù)報(bào)表分析的方法。
進(jìn)一步地，第三部分針對(duì)存在利潤(rùn)操縱空間的重點(diǎn)科目做詳細(xì)、深入的討論。
最后，第四部分是前面三部分內(nèi)容的綜合應(yīng)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(cái)報(bào)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(cái)務(wù)分析的綜合應(yīng)用，不太適合一級(jí)的出題形式，所以出題比例相對(duì)比較少，大概占5%左右。
cfa：

Questions 1:

The analytical tool that would be most appropriate for an analyst to use to identify the percentage of a company’s assets that are liquid is the:
A、cash ratio.
B、common-size balance sheet.
C、current ratio.
【Answer to question 1】B
【analysis】
B is correct.A common-size balance sheet expresses all balance sheet accounts as a percentage of total assets and would provide insight into what portion of a company’s assets is liquid.On the other hand,cash and current ratios measure liquidity relative to current liabilities,not relative to total assets.
A is incorrect.The cash ratio is a measure of liquidity relative to current liabilities(but not assets),and it wouldn’t tell you the portion of the company’s assets that are liquid.
C in incorrect.The current ratio is a measure of liquidity relative to current liabilities(but not assets),and it wouldn’t tell you the portion of the company’s assets that are liquid.A common-size balance sheet expresses all balance sheet accounts as a percentage of total assets and would provide insight into what portion of a company’s assets is liq

Questions 2:

Data for a firm are presented in the following table:
The current ratio for the firm’s industry is 3.2.Based on the current ratio,the firm’s liquidity compared with the industry is best described as being:
A、higher.
B、equivalent.
C、lower.

【Answer to question 2】C

【analysis】
C is correct.The higher the current ratio,the more liquid the company.Thus,with a current ratio of 2.6(1,800/700),the company is less liquid than the industry,which has a current ratio of 3.2.Current ratio=Current assets/Current liabilities.
cfa
A is incorrect.Failing to include the taxes payable or the loan(or the A/P)gives 1,800/400=4.5,which is above the industry average.
B is incorrect.The firm’s current ratio is 2.6,which is below the industry average.
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