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时间:2020-07-05
《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
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