CFA財務報表分析練習題＂Financial Report＂：Understanding Balance Sheets
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：

Questions 1:

The analytical tool that would be most appropriate for an analyst to use to identify the percentage of a company’s assets that are liquid is the:
A、cash ratio.
B、common-size balance sheet.
C、current ratio.
【Answer to question 1】B
【analysis】
B is correct.A common-size balance sheet expresses all balance sheet accounts as a percentage of total assets and would provide insight into what portion of a company’s assets is liquid.On the other hand,cash and current ratios measure liquidity relative to current liabilities,not relative to total assets.
A is incorrect.The cash ratio is a measure of liquidity relative to current liabilities(but not assets),and it wouldn’t tell you the portion of the company’s assets that are liquid.
C in incorrect.The current ratio is a measure of liquidity relative to current liabilities(but not assets),and it wouldn’t tell you the portion of the company’s assets that are liquid.A common-size balance sheet expresses all balance sheet accounts as a percentage of total assets and would provide insight into what portion of a company’s assets is liq

Questions 2:

Data for a firm are presented in the following table:
The current ratio for the firm’s industry is 3.2.Based on the current ratio,the firm’s liquidity compared with the industry is best described as being:
A、higher.
B、equivalent.
C、lower.

【Answer to question 2】C

【analysis】
C is correct.The higher the current ratio,the more liquid the company.Thus,with a current ratio of 2.6(1,800/700),the company is less liquid than the industry,which has a current ratio of 3.2.Current ratio=Current assets/Current liabilities.
cfa
A is incorrect.Failing to include the taxes payable or the loan(or the A/P)gives 1,800/400=4.5,which is above the industry average.
B is incorrect.The firm’s current ratio is 2.6,which is below the industry average.
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