CFA财务报表分析练习题＂Financial Report＂：Understanding Income Statements
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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Questions 1:

Which of the following statements about cash flow ratios is most valid?
A、Reinvestment ratio measures a firm’s ability to acquire assets with investing cash flows.
B、Debt payment ratio measures a firm’s ability to pay debts with operating cash flows.
C、Interest coverage ratio is calculated as operating cash flow divided by interest payments.

【Answer to question 1】B

【analysis】
B is correct.Debt payment ratio(Cash flow from operations/Cash paid for long-term debt repayment)shows the firm’s ability to pay debts with operating cash flows.C is incorrect.Interest coverage ratio is calculated as(CFO+Interest paid+Taxes paid)/Interest paid.It measures the firm’s ability to meet interest obligations.A is incorrect.Reinvestment ratio(CFO/Cash paid for long-term assets)shows the firm’s ability to acquire assets with operating cash flows.

Questions 2:

The following data are available on a company for the current year:
Financial Report:Understanding Income Statements
The company will most likely report other comprehensive income(OCI)(in£thousands)as a:
A、loss of 55,000.
B、gain of 186,000.
C、gain of 301,000.

【Answer to question 2】A

【analysis】
A is correct.
Financial Report:Understanding Income Statements
B is incorrect.This is comprehensive income less dividends(£246,000–£60,000=£186,000).
C is incorrect.This is net income.
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