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ID:47690382
大小:126.88 KB
页数:8页
时间:2019-10-23
《注册金融分析师-财务报表分析:导论》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、财务报表分析:导论单项选择题1Whichofthefollowingstatementsaboutacorporation1sannualreports,SECfilings,andpressreleasesismostaccurate?A.Annualandquarter丄ySECfilingsarerequiredtobeaudited.B.InterimSECfilingstypicallyupdatethemajorfinancialstatementsandfootnotes•C.Annualreportsaregene
2、rallyviewedasthemostfactualandobjectivesourceofinformationaboutacompany•2^Thestepinthefinancialstatementanalysisframeworkof^processingthedata11isleastlikelytoincludewhichactivity?A.Acquiringthecompany1sfinancialstatements•B.Makingappropriateadjustmentstothefinancialst
3、atements•C.Preparingexhibitssuchasgraphs•3^Whichofthefollowingstatementsaboutproxystatementsisleastaccurate?Proxystatementsare:A.issuedtoshareholderswhentherearemattersthatrequireashareholdervote•B・notfiledwiththeSEC・C.agoodsourceofinformationaboutthequalificationsofb
4、oardmembersandmanagement•4、WhichofthefollowingisleastlikelytobeavailableonEDGAR(ElectronicDataGathering,Analysis,andRetrievalSystem)?A.SECfilings・B•Corporatepressreleases.C.Form8-K.5、Whichofthefollowingisanindependentauditorleastlikelytodowithrespecttoacompany1sfinanc
5、ialstatements?A.Provideanopinionconcerningtheirfairnessandreliability.B.Performanindependentreviewofthem.C•Prepareandacceptresponsibilityforthem>6、Whichofthefollowingstatementsconcerningthenotestotheauditedfinancialstatementsofacompanyisleastaccurate?Financialstatemen
6、tnotes:A.provideinformationaboutaccountingmethodsusedbythecompany•B•containinformationaboutcontingentlossesthatmayoccur•C.includemanagemensassessmentofthecompany1soperatingperformanceandfinancialresults•7^TheManagementDiscussionandAnalysis(MD&A・portionofthefinancialst
7、atements:A.isnotrequiredbytheSEC.B.includesauditeddisclosuresthathelpexplaintheinformationsummarizedinthefinancialstatements.C•includessuchitemsasdiscontinuedoperations,extraordinaryitems,andotherunusualorinfrequentevents•8、Whichofthefollowingstatementsrepresentsinfor
8、mationataspecificpointintime?A.Theincomestatement.B.Thebalancesheet.C•Thestatementofcashflows•9、Whichofthefollowingbestdescr
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