CFA財務報表分析練習題＂Financial Report＂：Profit/loss or income
財務報告與分析中章節(jié)的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務報告與分析本身自立體系，它是上市公司和報表使用人之間溝通交流的語言，所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
進一步地，第三部分針對存在利潤操縱空間的重點科目做詳細、深入的討論。
最后，第四部分是前面三部分內容的綜合應用。
四大部分在考試中占比最大的是第二部分和第三部分，大概占財報分析所有題目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是財務分析的綜合應用，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。
cfa
"Financial Report":Profit/loss or income

Questions 1:

The following table provides selected ratios for a company’s two main operating segments during the past two years:
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Which of the following statements is most appropriate?The segment:
A、that is currently most efficient is also financed the most conservatively.
B、that had the lowest profit margin experienced the most aggressive expansion.
C、that earned the most per dollar invested last year failed to do so again in the current year.

【Answer to question 1】A

【analysis】
A is correct.Segment 1 is the most efficient(highest turnover)and has the lowest debtto-asset ratio.Therefore,it has the most conservative financing.
B is incorrect.Assets in Segment 2 have grown the most at 15%,but Segment 1 has the lowest profit margin(in both years).
C is incorrect.The highest EBIT/asset ratio in both years was Segment 2(88%and 66.7%).

Questions 2:

Operating segments are most likely reportable if they constitute 10%or more of the total for all operating segments of which financial metrics?
A、Assets,profit/loss,or revenue
B、Capital expenditures,liabilities,or profit/loss
C、Amortization expense,assets,or revenue

【Answer to question 2】A

【analysis】
A is correct.A company must disclose separate information about any operating segment that constitutes 10%or more of the combined operating segments’revenue,assets,or operating profit/loss.
B is incorrect.Information about capital expenditures and liabilities must be disclosed for reportable operating segments,but there are no qualifying tests based on these elements.
C is incorrect.Information about amortization expenses must be disclosed for reportable operating segments,but there is no qualifying test based on amortization expense.
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