2025年CFA《财务报表分析》真题模拟.docxVIP

2025年CFA《财务报表分析》真题模拟

考试时间：______分钟总分：______分姓名：______

Instructions:Readeachquestioncarefullyandchoosethebestansweramongtheoptionsprovided.

1.Whichofthefollowingstatementsregardingtherelationshipbetweentheincomestatementandthebalancesheetismostaccurate?

a)Anincreaseinnetincomewillalwaysleadtoanincreaseintotalassets.

b)Dividendspaidreduceretainedearningsanddecreaseliabilities.

c)Changesinworkingcapitalcomponentsdirectlyimpactnetincome.

d)Depreciationexpensedecreasesretainedearningsandincreasesaccumulateddepreciation.

2.Acompanyreportscurrentassetsof$500,000andcurrentliabilitiesof$300,000.Whatisthecurrentratio?

a)0.6

b)1.0

c)1.6

d)2.0

3.Whichofthefollowingratiosismostcommonlyusedtoassessacompanysabilitytomeetitsshort-termobligations?

a)Debt-to-equityratio

b)Timesinterestearnedratio

c)Currentratio

d)Price-to-earningsratio

4.Acompanyhastotaldebtof$2,000,000andtotalequityof$1,000,000.Whatisthedebt-to-equityratio?

a)0.5

b)1.0

c)1.5

d)2.0

5.Whichofthefollowingactionswouldlikelyincreaseacompanystimesinterestearnedratio?

a)Issuingnewequity

b)Increasingaccountspayable

c)Payingofflong-termdebt

d)Decreasinginterestexpense

6.Acompanyreportsthefollowing:Grossprofit$1,000,000,Operatingexpenses$600,000,Interestexpense$100,000,andTaxes$200,000.Whatisthenetincome?

a)$100,000

b)$200,000

c)$300,000

d)$400,000

7.Whichofthefollowingisacomponentofoperatingcashflowundertheindirectmethod?

a)Paymentofdividends

b)Purchaseofequipment

c)Depreciationexpense

d)Issuanceofcommonstock

8.Acompanyreportsnetincomeof$500,000anddepreciationexpenseof$100,000.Whatisthecashflowfromoperationsifthechangeinworkingcapitalisadecreaseof$50,