CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Understanding Income Statements
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言，所以學(xué)起來與外語學(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、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:

Which of the following statements about cash flow ratios is most valid?
A、Reinvestment ratio measures a firm’s ability to acquire assets with investing cash flows.
B、Debt payment ratio measures a firm’s ability to pay debts with operating cash flows.
C、Interest coverage ratio is calculated as operating cash flow divided by interest payments.

【Answer to question 1】B

【analysis】
B is correct.Debt payment ratio(Cash flow from operations/Cash paid for long-term debt repayment)shows the firm’s ability to pay debts with operating cash flows.C is incorrect.Interest coverage ratio is calculated as(CFO+Interest paid+Taxes paid)/Interest paid.It measures the firm’s ability to meet interest obligations.A is incorrect.Reinvestment ratio(CFO/Cash paid for long-term assets)shows the firm’s ability to acquire assets with operating cash flows.

Questions 2:

The following data are available on a company for the current year:
Financial Report:Understanding Income Statements
The company will most likely report other comprehensive income(OCI)(in£thousands)as a:
A、loss of 55,000.
B、gain of 186,000.
C、gain of 301,000.

【Answer to question 2】A

【analysis】
A is correct.
Financial Report:Understanding Income Statements
B is incorrect.This is comprehensive income less dividends(£246,000–£60,000=£186,000).
C is incorrect.This is net income.
以上就是【CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Understanding Income Statements】的全部?jī)?nèi)容，如果你想學(xué)習(xí)更多CFA相關(guān)知識(shí)，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學(xué)習(xí)更多精品課程，練習(xí)更多重點(diǎn)試題，了解更多最新考試動(dòng)態(tài)。