注册金融分析师-财务报表分析：利润表、资产负债表、以及现金流量表(一)

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1、财务报表分析：利润表、资产负债表、以及现金流量表(一)单项选择题1、Asoftwarecompanypaysasubstantialamountofitscompensationexpenseintheformofstockoptions.Withouttheseoptionsthecompanyfeelsitwillnotbeabletokeepitskeyengineers.Whenadjustingforstockoptions,theEPScalculationisaffectedonlywhenthestockprice:  A.islessthan

2、theexerciseprice.  B.isgreaterthantheexerciseprice.  C.isgreaterthanthestockpriceattheendofthepreviousyear.2、FirebirdCompanyreportedthefollowingfinancialinformationattheendof2007(inmillions):Merchandiseinventory$240Minorityinterest70Cashandequivalents275Accountsreceivable1150Account

3、spayable225Property&equipment2160Accruedexpenses830Currentportionoflong-termdebt120Long-termdebt1570Retainedearnings4230  CalculateFirebird'scurrentassetsandworkingcapital.      Currentassets         Workingcapital  ①A.  $1665million         $420million  ②B.  $1735million         $4

4、90million  ③C.  $1665million         $490million  A.①B.②C.③3、Calculatethechangeincashfromthefollowingitems:  Decreaseininventory$10million  Netincome$60million  Repaymentoflong-termdebt$20million  Increaseinaccountsreceivable$15million  Purchaseofnewmachinery$75million  Depreciation

5、expense$15million  Saleofcommonstock$40million  Dividendexpense$10million  ①A.+$30million.  ②B.$30million.  ③C.+$5million.  A.①B.②C.③4、Whichrevenuerecognitionmethodisusedwhenthepaymentisassuredandrevenueisearnedascostsareincurred?  A.Installmentsalesmethod.  B.Completedcontractmetho

6、d.  C.Percentage-of-completionmethod.5、ColemanCorporation'sunadjustedtrialbalanceattheendof2007reflectedcompensationexpenseof$90million.Thetrialbalancedidnotincludethefollowing:  Becauseoftheholidays,nosalaryaccrualwasmadeforthelastweekoftheyear.Salariesforthelastweektotaled$3.5mill

7、ionandwerepaidonJanuary4,2008.Employeebonusesfor2007totaled$5million.ThebonuseswerepaidonJanuary31,2008.Ignoringpayrolltaxes,whatisColeman'sadjustedcompensationexpensefortheyearended2007andwhatimpactwilltheadjustmenthaveonColeman's2007currentratio?    Compensationexpense        Curr

8、entratio  ①A.  $98.