CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：財(cái)務(wù)報(bào)表分析：應(yīng)用
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 best description of a classified statement of financial position is one that:
A、is supported by note disclosures relevant to understanding its components.
B、distinguishes between current and non-current assets and liabilities.
C、has not been audited.

【Answer to question 1】B

【analysis】
B is correct.Classified statements of financial position distinguish between current and non-current assets and liabilities.Classified statements are required under International Financial Reporting Standards unless a liquidity-based presentation provides more relevant and reliable information.
A is incorrect.Note disclosures are required under IFRS,but do not constitute classification on the face of the balance sheet.
C is incorrect.Classified is not a type of audit report.

Questions 2:

A credit analyst considers selected ratios calculated for three companies:
出發(fā)
Based on the information given,which company is most likely to receive the highest credit rating?
A、Company C
B、Company A
C、Company B

【Answer to question 2】B

【analysis】
B is correct.Company A has the highest EBITDA/Average assets and the lowest Debt/EBITDA.It is likely to receive the highest credit rating since these measures suggest it is best able to repay debt.Inventory turnover does not measure debt paying ability.
A is incorrect.Company C is less able to repay its debt based on its lower EBITDA/Average Assets and its higher Debt/EBITDA.
C is incorrect.Company B is less able to repay its debt based on its lower EBITDA/Average Assets and its higher Debt/EBITDA.
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