AÖF Soru Bankası
İSL459U

Fınancıal Statement Analysıs (ENG)

2021–2022 Final (Dönem Sonu) Çıkmış Soruları

  • 20 soru
  • Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
  1. 1
    Which of the following is correct for accrual basis?
    • ADebt is recognized at the time of payment.
    • BRevenues are only earned when the cash collection is made.
    • CCash flows from operations is equal to net income.
    • DExpenses only incur when the payment is made.
    • EThe date of the actual transaction is taken into consideration.
  2. 2
    Which of the following is the main function of current assets owned by a company?
    • APayment of long-term liabilities
    • BUse to pay short and long-term liabilities
    • CTo finance fixed asset
    • DPayment of short-term liabilities and maintaining daily activities
    • ETo make up for the lack of funds
  3. 3
    In DuPont analysis what are the subcomponents of ROA?
    • AGross Profit Margin and Return on Asset
    • BNet Profit Margin and Asset Turnover
    • CGross Profit Margin and Asset Turnover
    • DNet Profit Margin and Return on Asset
    • EOperating Profit Margin and Return on Asset
  4. 4
    If the days inventory outstanding is 40 days, days sales outstanding is 50 days, and the days payable outstanding is 30 days, which of the following is correct?
    • AThe operating cycle is 40 days.
    • BThe operating cycle is 120 days.
    • CThe cash conversion cycle is 90 days.
    • Dof. D) The cash conversion cycle is 60 days.
    • EThe cash conversion cycle is 120 days.
  6. 5
    If the debt ratio is %100, which of the following is true?
    • AAll the assets are financed with debt.
    • BHalf of the assets are financed with equity.
    • CAll the assets are financed by the equity.
    • DHalf of the assets are financed with debt.
    • Esufficient in financing the non-current assets of the company.
  7. 6
    Which of the following is important when analyzing the short-term debt ability of a business?
    • AAccount Receivables and Account Payable
    • BCurrent Assets and Current Liabilities
    • CShareolder's Equity and Net Profit
    • DCurrent Assets and Shareolder's Equity
    • ECurrent Liabilities and Shareolder's Equity
  8. 7
    I. EPS (Earnings Per Shares) is the ratio of net income (profit) to the average number of common shares outstanding during the year. Il. EPS comparisons among companies provides significant insight about operating performance Ill. EPS trend gives insight to investors about relative earnings performance Which of the statements) are true?
    • AOnly l
    • Bland Il
    • CI and Ill
    • DI| and I!!
    • EI, Il and I|l
  9. 8
    Which of the following is an activity that reduces gross profit?
    • ARapid increase in sales prices than cost of sales.
    • BIncrease in sales prices while cost of sales remained constant.
    • CRapid decrease in cost of sales than sales prices.
    • DThe competitiveness increases.
    • EDecrease in cost of sales while sales prices remained constant.
  11. 9
    Which ratio measures the income earned for one unit of investment made by the shareholders?
    • AReturn on Equity (ROE)
    • BReturn on Asset (ROA)
    • CGross Profit margin
    • DOperating profit margin
    • EAsset Turnover
  12. 10
    What is proposed by the Pecking Order theory about capital structure?
    • AThe pecking order theory is popularized by Modigliani-Miller (MM).
    • BFirms prefer external financing.
    • CFunding for investments should firstly be generated from new equity issuance.
    • DFunding for investments should firstly be generated from external borrowing.
    • EFunding for investments should firstly be generated from existing equity.
  13. 11
    Which of the following is not used in calculating Fixed Assets to Permanent Capital Ratio?
    • ACurrent assets
    • BDepreciation
    • CNet tangible assets
    • DLong term debt
    • EEquity
  14. 12
    In all companies operating either trade business or industrial production, which item's proportion to total sources should be higher enough to indicate the financial strength of the company?
    • Athe proportion of the current assets to total sources
    • Bthe proportion of the non-current assets to current assets
    • Cthe proportion of the equity to total sources
    • Dthe proportion of the working capital
    • Ethe proportion of the net working capital to total sources
  16. 13
    Net Sales: $100.000 Cost of The Good Sold: $78.000 What is the gross profit margin of the company based on the information given above?
    • A% 14
    • B% 16
    • C%18
    • D%20
    • E%22
  17. 14
    ABC Co. has following financial information (some accounts from income statement) and ABC applied a trend analysis on this information. (The numbers are rounded) 2017 2018 2017 2018 Revenue 5,000,000 6,000,000 100 120 Cost of 3,500,000 4,800,000 100 137 Sales Gross Profit 1,500,000 1,200,000 100 80 Marketing 800,000 900,000 100 113 Expense Financial 100 100 Expenses 0 10,000 Net Profit 20,000 20,000 100 100 Which account's trend was incorrectly calculated?
    • ACost of Sales
    • BFinancial Expense
    • CGross Profit
    • DNet Profit
    • EMarketing Expense
  18. 15
    Which of the following is a liquidity ratio?
    • ADays sales outstanding
    • BTimes interest earned
    • CQuick ratio
    • DCash conversion cycle
    • EInventory turnover
  19. 16
    Continuous capital is -... Which of the following correctly completes the space left blank in the sentence above?
    • AThe difference between current assets and current liabilities
    • BThe sum of owner's equity and long-term liabilities
    • CThe sum of current assets and non-current assets
    • DThe difference between current assets and non-current assets
    • EThe sum of owner's equity and short-term liabilities
  21. 17
    Which of the following is not amongst the factor impairing the optimal capital structure?
    • AThe Planning of Borrowing Activities
    • BControl
    • CFinancial Leverage aof.soru
    • DDepreciation
    • EFinancial Risk
  22. 18
    Total Assets: 153.000 Total Liabilities: 129.000 Total Equity: 24.000 What is the debt to equity ratio ratio of the company based on the information above? 5,375 B) 6,300 C) 7,120 8,125 E) 9,145
  23. 19
    Which of the following is one of the financial statement analysis technique?
    • ADynamic analysis
    • BLong-term analysis
    • CHorizontal analysis
    • DStatic analysis
    • EEquity analysis
  24. 20
    The result of non-current assets to equity ratio is 110%. According to this result which of the following statement can be expressed?
    • AShort-term liabilities are enough in financing non-current assets
    • BLong term liabilities are higher than non-current assets
    • CEquity is sufficient enough in financing current assets
    • DEquity is sufficient enough in financing non-current assets
    • EEquity is not sufficient enough in financing non-current assets
Şıkları ve doğru cevapları görFınancıal Statement Analysıs (ENG) dersinin tüm sınavları, cevap anahtarları, süreli mod ve yanlış analizi uygulamada.Uygulamada aç