财务习题—习题答案一起.pdf

- Reading 22 . Financial Statement Analysis: An Introduction 试题整理 PRACTICE PROBLEMS 1. Providing information about the performance and financial position of companies so that users can make economic decisions best describes the role of: A .auditing. B.financial reporting. C.financial statement analysis. 2. A companys current financial position would best be evaluated using the: A. balance sheet. B .income statement. C .statement of cash flows. 3 .A companys profitability for a period would best be evaluated using the: A .balance sheet. B .income statement. C .statement of cash flows. 4 . Accounting policies, methods, and estimates used in preparing financial statements are most likely found in the: A .auditors report. B .management commentary. C .notes to the financial statements. 5 .Information about management and director compensation would least likely be found in the: A .auditors report. B .pro*y statement. C. notes to the financial statements. 6 . Information about a companys objectives, strategies, and significant risks would most likely be found in the: A .auditors report. B .management commentary. C .notes to the financial statements. 7 . What type of audit opinion is preferred when analyzing financial statements A .Qualified. B .Adverse. C .Unqualified. 8 . Ratios are an input into which step in the financial statement analysis framework A .Process data. B .Collect input data. C .Analyze/interpret the processed data. Reading 22 . Financial Statement Analysis: An Introduction 试题答案整理 Solutions SOLUTIONS 1. B is correct. This is the role of financial reporting. The role of financial statement analysis is to evaluate the financial reports. 2. A is correct. The balance sheet portra