2025年CFA《财务报表分析》模拟试卷.docxVIP

2025年CFA《财务报表分析》模拟试卷

考试时间：______分钟总分：______分姓名：______

Question1:

WhichofthefollowingisNOTaqualitativecharacteristicoffinancialreportingaccordingtotheCFAInstitutesFramework?

A)Relevance

B)Verifiability

C)Predictivevalue

D)Consistency

Question2:

CompanyXYZreportednetincomeof$500,000fortheyear.Ithaddepreciationexpenseof$100,000andanincreaseinaccountsreceivableof$50,000duringthesameperiod.Whatisthecashflowfromoperatingactivitiesusingtheindirectmethod?

A)$450,000

B)$550,000

C)$600,000

D)$650,000

Question3:

Thecurrentratioiscalculatedas:

A)Totalassets/Totalliabilities

B)Currentassets/Currentliabilities

C)Netincome/Totalassets

D)Totalequity/Totalliabilities

Question4:

Whichaccountingprinciplerequiresthatassetsberecognizedinthefinancialstatementsonlywhentheyareacquired?

A)RevenueRecognitionPrinciple

B)HistoricalCostPrinciple

C)MatchingPrinciple

D)ConservatismPrinciple

Question5:

Acompanyleasesequipmentfor5yearswithannualpaymentsof$20,000.Undertheoldaccountingstandards(ASC840),thisleasewouldtypicallybeclassifiedas:

A)Anoperatingleaseonthelesseesbalancesheet.

B)Afinanceleaseonthelesseesbalancesheet.

C)Anoperatingleaseonthelessorsbalancesheet.

D)Afinanceleaseonthelessorsbalancesheet.

Question6:

WhichofthefollowingstatementsregardingthestatementofcashflowsisTRUE?

A)Itreportsallcashinflowsandoutflows,regardlessofwhethertheyaffectnetincome.

B)Itonlyincludescashflowsfromoperatingactivities.

C)Itreconcilesnetincometocashdividendspaid.

D)Itisoptionalandnotrequiredforallcompanies.

Question7:

Acompanyhascurrentassetsof$300,000andcurrentliabilitiesof$150,000.Itsquickratiois:

A)0.5

B)1.0

C)1.5

D)2.0

Question8:

WhichofthefollowingisgenerallyconsideredaweaknessoftheDuPontanalysis?

A)Itonlyfocusesonprofitability.

B)It