财务习题集习题集答案解析一起

《财务习题集习题集答案解析一起》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、Reading22.FinancialStatementAnalysis:AnIntroduction试题整理PRACTICEPROBLEMS1.Providinginformationabouttheperformanceandfinancialpositionofcompaniessothatuserscanmakeeconomicdecisionsbestdescribestheroleof:A.auditing.B.financialreporting.C.financialstatementanalysis.2.Acompany'scurrentfinancialpositi

2、onwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.3.Acompany'sprofitabilityforaperiodwouldbestbeevaluatedusingthe:A.balancesheet.B.incomestatement.C.statementofcashflows.4.Accountingpolicies,methods,andestimatesusedinpreparingfinancialstatementsaremostlikelyf

3、oundinthe:A.auditor'sreport.B.managementcommentary.C.notestothefinancialstatements.5.Informationaboutmanagementanddirectorcompensationwouldleastlikelybefoundinthe:A.auditor'sreport.B.proxystatement.C.notestothefinancialstatements.6.Informationaboutacompany'sobjectives,strategies,andsignificantri

4、skswouldmostlikelybefoundinthe:A.auditor'sreport.B.managementcommentary.C.notestothefinancialstatements.7.Whattypeofauditopinionispreferredwhenanalyzingfinancialstatements?A.Qualified.B.Adverse.C.Unqualified.8.Ratiosareaninputintowhichstepinthefinancialstatementanalysisframework?A.Processdata.B.

5、Collectinputdata.C.Analyze/interprettheprocesseddata.Reading22.FinancialStatementAnalysis:AnIntroduction试题答案整理SolutionsSOLUTIONS1.Biscorrect.Thisistheroleoffinancialreporting.Theroleoffinancialstatementanalysisistoevaluatethefinancialreports.2.Aiscorrect.Thebalancesheetportraysthecurrentfinancia

6、lposition.Theincomestatementandstatementofcashflowspresentdifferentaspectsofperformance.3.Biscorrect.Profitabilityistheperformanceaspectmeasuredbytheincomestatement.Thebalancesheetportraysthecurrentfinancialposition.Thestatementofcashflowspresentsadifferentaspectofperformance.4.Ciscorrect.Thenot

7、esdisclosechoicesinaccountingpolicies,methods,andestimates.5.Aiscorrect.Informationaboutmanagementanddirectorcompensationisnotfoundintheauditor'sreport.Disclosureofmanagementcompensationisrequiredintheproxystatement,andsomea