CFA財務報表分析練習題＂Financial Report＂：Cash income from sales
財務報告與分析中章節的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務報告與分析本身自立體系，它是上市公司和報表使用人之間溝通交流的語言，所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
進一步地，第三部分針對存在利潤操縱空間的重點科目做詳細、深入的討論。
最后，第四部分是前面三部分內容的綜合應用。
四大部分在考試中占比最大的是第二部分和第三部分，大概占財報分析所有題目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是財務分析的綜合應用，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
cfa

Questions 1:

A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:
A、€48,500.
B、€51,500.
C、€42,500.

【Answer to question 1】A

【analysis】
A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500
B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.
C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.

Questions 2:

Which of the following best describes a component of the income statement?
A、Amounts that a company owes its vendors for purchases of goods and services
B、Outflows or depletions of assets in the course of a business's activities
C、Obligations from past events that are expected to result in an outflow of economic benefits

【Answer to question 2】B

【analysis】
B is correct.Expenses are a component of the income statement and are defined as outflows,asset depletions,and liabilities incurred in the course of a business’s activities.
A is incorrect.Accounts payable is a liability,a component of the balance sheet,and is defined as amounts that a company owes its vendors for purchases of goods and services.
C is incorrect.Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.
"Financial Report":Cash income from sales
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