CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Scenario analysis
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。
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Questions 1:

A company’s most recent balance sheet shows the following values(NZ$thousands):
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The company’s debt-to-capital ratio is closest to:
A、0.77.
B、1.86.
C、0.65.

【Answer to question 1】C

【analysis】
C is correct.The debt-to-capital ratio is
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where total debt includes only interest-bearing debt.
A is incorrect.It includes current liabilities and other long-term liabilities as a part of total debt:[(3,800+5,590+800)/(3,800+5,590+800+1,200+1,810)]=0.7719.
B is incorrect.It calculates long-term debt to equity:[5,590/(1,200+1,810)]=1.86.

Questions 2:

An analysis used to forecast earnings that shows the changes in key financial quantities that result from alternative sets of economic events best describes which of the following techniques?
A、Sensitivity analysis
B、Simulation
C、Scenario analysis

【Answer to question 2】C

【analysis】
C is correct.Scenario analysis shows the changes in key financial quantities that result from given economic events,such as the loss of customers or a catastrophic event.
A is incorrect.Sensitivity analysis,also known as“what if”analysis,shows the range of possible outcomes as specific assumptions are changed.
B is incorrect.Simulation is a computer-generated sensitivity or scenario analysis based on probability models for the factors that drive outcomes.
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