CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Understanding Income Statements
財務(wù)報告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語在后面還會有詳細(xì)的解釋與探討。
由于財務(wù)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(xué)起來與外語學(xué)習(xí)有幾分相似。
財務(wù)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(wù)術(shù)語、體系等基本知識。
在此基礎(chǔ)上，第二部分更深入地講解財務(wù)報表編制以及財務(wù)報表分析的方法。
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(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。
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.
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