CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Financial Analysis Techniques
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，第三部分針對存在利潤操縱空間的重點(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，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
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Questions 1:

By themselves,financial ratios are least likely to be sufficient in determining a company’s:
A、past performance.
B、creditworthiness.
C、current financial condition.

【Answer to question 1】B

【analysis】
B is correct.Financial ratios alone are not sufficient to determine the creditworthiness of a company.Other factors must also be considered,such as examining the entire operation of the company,meeting with management,touring company facilities,and so forth.
A is incorrect because ratio analysis by itself does enable a financial analyst to *uate past performance.
C is incorrect because ratio analysis by itself does enable the assessment of a company’s current financial position.

Questions 2:

The following information is available about a conglomerate and one of its reportable operating segments:
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The element of Segment A’s financial statement excerpts that most likely causes it to qualify as a reportable segment is its:
A、capital expenditures.
B、assets.
C、revenue.

【Answer to question 2】C

【analysis】
C is correct.Segment A most likely qualifies as a reportable segment because its revenue amounts to 10.4%of total revenues,which is above the 10%threshold for the revenue test.
A is incorrect.The qualifying elements are assets,revenues,and operating profit.Segments are not qualified based on capital expenditures.
B is incorrect.Segment A’s assets amount to 5%of total assets,which falls below the 10%threshold.
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