财务习题——习题答案一起概要

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1、Reading22.FinancialStatementAnalysis:AnIntroduction试题整理PRACTICEPROBLEMS1.Providinginformationabouttheperformanceandfinancialpositionofcompaniessothatuserscanmakeeconomicdecisionsbestdescribestheroleof:A.auditing.B.financialreporting.C.financialstatementanalysis.2.Acompany'scurrentfinanc

2、ialpositionwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.3.Acompany'sprofitabilityforaperiodwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.4.Accountingpolicies,methods,andestimatesusedinpreparingfinancialstatem

3、entsaremostlikelyfoundinthe:A.auditor'sreport.B.managementcommentary.C.notestothefinancialstatements.5.Informationaboutmanagementanddirectorcompensationwouldleastlikelybefoundinthe:A.auditor'sreport.B.proxystatement.C.notestothefinancialstatements.6.Informationaboutacompany'sobjectives,

4、strategies,andsignificantriskswouldmostlikelybefoundinthe:A.auditor'sreport.B.managementcommentary.C.notestothefinancialstatements.7.Whattypeofauditopinionispreferredwhenanalyzingfinancialstatements?A.Qualified.B.Adverse.C.Unqualified.8.Ratiosareaninputintowhichstepinthefinancialstateme

5、ntanalysisframework?A.Processdata.B.Collectinputdata.C.Analyze/interprettheprocesseddata.Reading22.FinancialStatementAnalysis:AnIntroduction试题答案整理SolutionsSOLUTIONS1.Biscorrect.Thisistheroleoffinancialreporting.Theroleoffinancialstatementanalysisistoevaluatethefinancialreports.1622.Aisc

6、orrect.Thebalancesheetportraysthecurrentfinancialposition.Theincomestatementandstatementofcashflowspresentdifferentaspectsofperformance.3.Biscorrect.Profitabilityistheperformanceaspectmeasuredbytheincomestatement.Thebalancesheetportraysthecurrentfinancialposition.Thestatementofcashflows

7、presentsadifferentaspectofperformance.4.Ciscorrect.Thenotesdisclosechoicesinaccountingpolicies,methods,andestimates.5.Aiscorrect.Informationaboutmanagementanddirectorcompensationisnotfoundintheauditor'sreport.Disclosureofmanagementcompensationisrequiredintheproxystatement,andso