财务报表分析期中考试03test.doc

财务报表分析期中考试03test.doc

ID:56718221

大小:62.00 KB

页数:7页

时间:2020-07-05

财务报表分析期中考试03test.doc_第1页
财务报表分析期中考试03test.doc_第2页
财务报表分析期中考试03test.doc_第3页
财务报表分析期中考试03test.doc_第4页
财务报表分析期中考试03test.doc_第5页
资源描述:

《财务报表分析期中考试03test.doc》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库

1、Mid-termExam1.Single-choicequestion(1)Whichofthefollowingratiosisnotgenerallyconsideredtobehelpfulinassessingshort-termliquidity?A.CurrentratioB.Acid-testratioC.DayscollectionperiodD.Totalassetturnover(2)Whataccountsaremostlikelytobefoundinthestockhold

2、ers’equitysectionofthebalancesheet?A.Commonstock,short-termdebt,preferredstock.B.Commonstock,inventories,additionalpaid-incapital.C.Commonstock,additionalpaid-incapital,accruedliabilities.D.Commonstock,additionalpaid-incapital,retainedearnings.(3)Whatd

3、oestheincomestatementmeasureforafirm?A.ThechangeinrevenueandcosttheoccurredduringtheperiodB.ThefinancingandinvestmentactivitiesforaperiodC.TheresultsofoperationsofaperiodD.Thefinancialpositionofacompanyonaparticulardate(4)Inthestatementofcashflows,whic

4、hofthefollowingitemsisincludedintheoperatingactivities?A.BorrowingfromcreditorsandrepayingtheprincipalB.ObtainingresourcesfromownersC.PaymentoftaxesD.Alloftheabove(5)Whichoptionscausethenumberofsharesoutstandingtoincreaseandthusdiluteownership?这选项导致流通股

5、数量增加,从而稀释股权?A.Conversionofdebentures.债券的转换。B.Warrantsexercised.b.行使认股权证。C.Stockoptions.C.股票期权D.Alloftheabove.d.以上所有。2.Multiple-choicequestion(1)Whichinformationcanbeeasilyfoundfromtheannualreport?().A.Long-termdebt.B.Theincomestatement.C.Five-yearsumma

6、ryofselectedfinancialdata.D.Notestothefinancialstatements.(2)Accordingtoincomestatementcategory,whichofthefollowingitemsappearontheoperatingprofit?A.Depreciationexpense.B.AdvertisingexpenseC.InterestexpenseD.Sellingandadministrativeexpenses(3)Assuminga

7、periodofdeflation,whichstatementisfalse?A.TheFIFOmethodunderstatescostofgoodssoldontheincomestatement.B.TheFIFOmethodunderstatesbalancesheetinventory.C.TheLIFOmethodoverstatesbalancesheetinventory.D.TheLIFOmethodunderstatescostofgoodssoldontheincomesta

8、tement.(4)Whichofthefollowingwouldbeclassifiedaslong-termdebt?A.Currentportionoflong-termdebt...B.Accountspayable.C.Long-termnotespayable.D.Bondsduein10years.(5)WhichofthefollowingisnotconsideredanMD&A?A.Highlightsofanyfavorableorunfavo

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。