Fınancıal Statement Analysıs (ENG)
2021–2022 Yaz Okulu Çıkmış Soruları
- 20 soru
- Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
- 1Which of the following is not a factor affecting working capital?
- AReceivables Turnover
- BTechnology Utilization
- CUnit Cost of Inventories
- DNet Profit
- EPossibility of Impairment on Current Assets
- 2Which type of analysis that examines the relationship between the financial information of a single business for a single period according to the scope of financial information (statements) to be used in financial analysis?
- AEquity analysis
- BInternal analysis
- CCredit analysis
- DManagement analysis
- EStatic analysis
- 3I. EPS (Earnings Per Shares) is the ratio of net income (profit) to the average number of common shares outstanding during the year. II. EPS comparisons among companies provides significant insight about operating performance III. EPS trend gives insight to investors about relative earnings performance Which of the statements) are true?
- AOnly l
- Bland Il
- C1 and I|l
- DIl and !!!
- E1, l and !!!
- 4Which of the following shows how efficiently the assets are used in a company?
- AReturn on equity
- BReturn on assets
- CNet working capital turnover
- DAcid-test ratio
- ECurrent ratio
- 5Assume that a company has the following information for marketing expenses. Year Marketing Ex. (TL) 2015 500,000 2016 530,000 2017 480,000 2018 560,000 2019 610,000 If 2015 is base year in a trend analysis what would be the trend percentage of Marketing Expense in 2017? -96 B) -4 C) 4 D) 96 E) 104
- 6Which of the following is a non-cash expense that will never require a cash payment?
- ADepreciation expense
- BSalary expense
- CAdvertising expense
- DSales expense
- EInterest expense
- 7Which of the following is not part of the income statement?
- APeriod Profit
- BOperating Profit
- CNet Working Capital
- DGross Sales Profit
- ENet Period Profit
- 8If your company has inventory turnover ratio of 5, how long does it take to sell out your inventory?
- A69
- B72
- C75
- D80
- E82
- 9Which ratios show the short-term debt payment ability of the business?
- AEfficiency ratios
- BSolvency ratios
- CActivity ratios
- DProfitability ratios
- ELiquidity ratios
- 10How should we decide on the adequacy of revenue and profit-related items in the vertical analysis of the income statement?
- AThe revenue and profit related items are accepted as adequate if they are less than total liabilities.
- BThe revenue and profit related items are accepted as adequate if they cover the succeeding expenses or losses.
- CThe revenue and profit related items are accepted as adequate if they are more than current assets.
- DThe revenue and profit related items are accepted as adequate if they cover the succeeding cash outflows.
- EThe revenue and profit related items are accepted as adequate if they cover the succeeding cash amount.
- 11Which year should be selected as a base year in trend analysis?
- AA year which is representative for operations
- BCurrent year
- CThe most profitable year orul
- DThe year the company founded
- EPrevious year
- 12In which statement you can find information for cash paid for fixed asset purchased by the company?
- AStatement of financial position
- BStatement of changes in equity
- CStatement of cash flows ul
- DBalance sheet
- EIncome Statement
- 13The company A has an EBIT of 2,000,000 TL and EPS of 3 TL. One year later EBIT increases to 2,500,000 TL and EPS to 4. The level of leverage IS----_ Which of the following correctly completes the space left blank in the sentence above?
- A1,33
- B2
- C2,33
- D2,5
- E5
- 14Which of the following is correct for analyzing investment activities?
- AIt is related to financing the acquisition of non-current assets.
- BThey indicate how efficiently the current assets of a business is used.
- CThey indicate how efficiently the activities of a business is conducted.
- DIts main goal is to control the net working capital.
- EIt focuses on acquisitions and disposals of non-current asset.
- 15Which ratio measures the income earned for one unit of investment made by the shareholders?
- AOperating profit margin
- BAsset Turnover
- CReturn on Asset (ROA)
- DReturn on Equity (ROE)
- EGross Profit margin
- 16In order to determine the proportions of the Long Term Trade Payables in total which item in the balance sheet must be selected as base?
- ATotal liabilities and shareholders' equity
- BCurrent liabilities
- CLong term liabilities
- DCurrent assets
- EFixed assets
- 17Which of the following is not one of the disadvantages of horizontal analysis?
- APossible consistency issues
- BFailure to link the changes in separate statements
- CHaving a non-representative year
- DObserving growth patterns
- EMisleading results due to cumulative information
- 18In order to determine the proportions of the Long Term Trade Payables in sub-total which item in the balance sheet must be selected as base?
- ATotal liabilities
- BE Long term liabilities
- CCurrent assets
- DTotal assets
- ECurrent liabilities
- 19Which of the following is correct to evaluate the company's short term debt paying ability acording to the vertical analysis?
- AThe total of assets is divided by the total of current assets.
- BThe percentage change in current assets is calculated.
- CThe total of current assets is divided by net working capital.
- DThe total of short-term liabilities is divided by the total of current assets.
- EThe total of current assets is divided by the total of assets.
- 20Which of the following is not amongst the factor impairing the optimal capital structure?
- AControl
- BThe Planning of Borrowing Activities
- CDepreciation
- DFinancial Leverage
- EFinancial Risk