CFA财务报表分析练习题＂Financial Report＂：Profit/loss or income
财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系，它是上市公司和报表使用人之间沟通交流的语言，所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分：
第一部分是扫盲阶段，主要介绍财务术语、体系等基本知识。
在此基础上，第二部分更深入地讲解财务报表编制以及财务报表分析的方法。
进一步地，第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论。
最后，第四部分是前面三部分内容的综合应用。
四大部分在考试中占比最大的是第二部分和第三部分，大概占财报分析所有题目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是财务分析的综合应用，不太适合一级的出题形式，所以出题比例相对比较少，大概占5%左右。
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"Financial Report":Profit/loss or income

Questions 1:

The following table provides selected ratios for a company’s two main operating segments during the past two years:
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Which of the following statements is most appropriate?The segment:
A、that is currently most efficient is also financed the most conservatively.
B、that had the lowest profit margin experienced the most aggressive expansion.
C、that earned the most per dollar invested last year failed to do so again in the current year.

【Answer to question 1】A

【analysis】
A is correct.Segment 1 is the most efficient(highest turnover)and has the lowest debtto-asset ratio.Therefore,it has the most conservative financing.
B is incorrect.Assets in Segment 2 have grown the most at 15%,but Segment 1 has the lowest profit margin(in both years).
C is incorrect.The highest EBIT/asset ratio in both years was Segment 2(88%and 66.7%).

Questions 2:

Operating segments are most likely reportable if they constitute 10%or more of the total for all operating segments of which financial metrics?
A、Assets,profit/loss,or revenue
B、Capital expenditures,liabilities,or profit/loss
C、Amortization expense,assets,or revenue

【Answer to question 2】A

【analysis】
A is correct.A company must disclose separate information about any operating segment that constitutes 10%or more of the combined operating segments’revenue,assets,or operating profit/loss.
B is incorrect.Information about capital expenditures and liabilities must be disclosed for reportable operating segments,but there are no qualifying tests based on these elements.
C is incorrect.Information about amortization expenses must be disclosed for reportable operating segments,but there is no qualifying test based on amortization expense.
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