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1、1Reading22.FinancialStatementAnalysis:AnIntroduction試題整理試題整理PRACTICEPROBLEMS1.Providinginfmationabouttheperfmancefinancialpositionofcompaniessothatuserscanmakeeconomicdecisionsbestdescribestheroleof:A.auditing.B.financia

2、lrepting.C.financialstatementanalysis.2.Acompanyscurrentfinancialpositionwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.3.Acompanysprofitabilityfaperiodwouldbestbeevaluatedusingthe:A

3、.balancesheet.B.incomestatement.C.statementofcashflows.4.Accountingpoliciesmethodsestimatesusedinpreparingfinancialstatementsaremostlikelyfoundinthe:A.auditsrept.B.managementcommentary.C.notestothefinancialstatements.5.I

4、nfmationaboutmanagementdirectcompensationwouldleastlikelybefoundinthe:A.auditsrept.B.proxystatement.C.notestothefinancialstatements.6.Infmationaboutacompanysobjectivesstrategiessignificantriskswouldmostlikelybefoundinthe

5、:A.auditsrept.B.managementcommentary.C.notestothefinancialstatements.7.WhattypeofauditopinionispreferredwhenanalyzingfinancialstatementsA.Qualified.B.Adverse.C.Unqualified.8.Ratiosareaninputintowhichstepinthefinancialsta

6、tementanalysisframewkA.Processdata.B.Collectinputdata.C.Analyzeinterprettheprocesseddata.Reading22.FinancialStatementAnalysis:AnIntroduction試題答案整理試題答案整理SolutionsSOLUTIONS1.Biscrect.Thisistheroleoffinancialrepting.Therole

7、offinancialstatementanalysisistoevaluatethefinancialrepts.3A.$1300.B.$1500.C.$1700.7.AnanalysthascompiledthefollowinginfmationregardingRubsamInc.Liabilitiesatyearend€1000Contributedcapitalatyearend€500Beginningretainedea

8、rnings€600RevenueduringtheyearRevenueduringtheyear€5000Expensesduringtheyear€4300Therehavebeennodistributionstoowners.Theanalystsmostlikelyestimateoftotalassetsatyearendshouldbeclosestto:A€2100.B€2.300.C€2800.8.Agroupofi

9、ndividualsfmedanewcompanywithaninvestmentof$500000.themostlikelyeffectofthistransactiononthecompanysaccountingequationatthetimeoft:hefmationisanincreaseincash:A.anincreaseinrevenue.B.anincreaseinliabilities.C.anincreasei

10、nContributedcapital.9.HVGLLCpaid$12000ofcashtoarealestatecompanyuponsigningaleaseon31December2005.Thepaymentrepresentsa$4000securitydeposit$4000ofrentfeachofJanuary2006February2006.Assumingthatthecrectaccountingistorefle

11、ctbothJanuaryFebruaryrentasprepaid.ThemostlikelyeffectonHVGsaccountingequationinDecember2005is:A.nochangeinassets.B.adecreaseinassetsof$8000.C.adecreaseinassetsof$12000.10.TRREnterprisessoldproductstocustomerson30June200

12、6fatotalpriceof€10000.Thetermsofthesalearethatpaymentisduein30days.Thecostoftheproductswas€8000.ThemostlikelychangeinTRRstotalassetson30June2006relatedtothistransactionis:A.€O.B.€2000.C.€10000.11.On30April2006PintoProduc

13、tsreceivedacashpaymentof$30000asadepositonproductionofacustommachinetobedeliveredinAugust2006thistransactionwouldmostlikelyresultinwhichofthefollowingon30April2006A.Noeffectonliabilities.B.Adecreaseinassetsof$30000.C.Ani

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