CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Cash income from sales
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:

A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:
A、€48,500.
B、€51,500.
C、€42,500.

【Answer to question 1】A

【analysis】
A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500
B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.
C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.

Questions 2:

Which of the following best describes a component of the income statement?
A、Amounts that a company owes its vendors for purchases of goods and services
B、Outflows or depletions of assets in the course of a business's activities
C、Obligations from past events that are expected to result in an outflow of economic benefits

【Answer to question 2】B

【analysis】
B is correct.Expenses are a component of the income statement and are defined as outflows,asset depletions,and liabilities incurred in the course of a business’s activities.
A is incorrect.Accounts payable is a liability,a component of the balance sheet,and is defined as amounts that a company owes its vendors for purchases of goods and services.
C is incorrect.Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.
"Financial Report":Cash income from sales
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