AÖF Soru Bankası
İSL459U

Fınancıal Statement Analysıs (ENG)

2022–2023 Yaz Okulu Çıkmış Soruları

  • 20 soru
  • Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
  1. 1
    In order to determine the proportions of the marketable securities in total which item in the balance sheet must be selected as base?
    • ATotal assets
    • BFixed assets
    • CCurrent liabilities
    • DNon current liabilities
    • ECurrent assets
  2. 2
    Which ratio is used to measure whether or not the net working capital is sufficient?
    • ACash ratio
    • BAcid-test ratio
    • CE Inventory turnover ratio
    • DCurrent ratio
    • EDebt to equity ratio
  3. 3
    Which of the following should be used to finance the current assets in order to create net working capital for the company?
    • AThe non-current assets
    • BThe short term loans
    • CThe short term liabilities
    • DS The operations of the company
    • EThe long term liabilities
  4. 4
    ABC Co. has the following data: Account name TL Net Revenue (Sales) 2,500,000 Cost of Sales 1,500,000 Operating Expenses 700,000 Net Income (Profit) 100,000 Total Assets 2,000,000 Total Liabilities 1,600,000 What is the Return on Asset (ROA) of the company?
    • A4%
    • B5%
    • C10%
    • D20%
    • E25%
  6. 5
    Type of Analysis Focus of analysis
    • AInvestment 1. Effectiveness / efficiency analysis
    • BManagement 2. Liquidity / solvency analysis
    • CCredit 3. Profitability / analysis sustainability / earning power In which of the following does the relationship between the types of analysis and the analysis focus given above is correctly presented? A:3 , B: 1 ,C:2 A:1 , B:3 , C:2 A:2, B: 1 , C:3
    • DA:3 , B:2 , C: 1
    • EA:2, B:3, C: 1
  7. 6
    Which of the following is not amongst the company specific factors affecting capital structure?
    • AInflation rate
    • BThe Company Risk
    • CThe Liquidity Level of the Company
    • DThe Size of the Company
    • EThe Growth Opportunities
  8. 7
    Which of the following is an activity that reduces gross profit?
    • AIncrease in sales prices while cost of sales remained constant.
    • BRapid increase in sales prices than cost of sales.
    • CRapid increase in cost of sales while sales remained constant
    • DRapid decrease in cost of sales than sales prices.
    • EDecrease in cost of sales while sales prices remained constant.
  9. 8
    Which of the following is the main function of current assets owned by a company?
    • APayment of long-term liabilities
    • BTo make up for the lack of funds
    • CUse to pay short and long-term liabilities
    • DTo finance fixed asset Payment of short-term liabilities and
    • Emaintaining daily activities
  11. 9
    Which of the following is used to finance current assets?
    • AOwner's Equity
    • BNon-current Liabilities
    • CCurrent Liabilities
    • DStakeholder's Equity
    • EInvestments
  12. 10
    How 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 more than current assets.
    • BThe revenue and profit related items are accepted as adequate if they are less than total liabilities.
    • CThe revenue and profit related items are accepted as adequate if they cover the succeeding cash amount.
    • DThe revenue and profit related items are accepted as adequate if they cover the succeeding cash outflows.
    • EThe revenue and profit related items are of. accepted as adequate if they cover the succeeding expenses or losses.
  13. 11
    Which of the following is not true about the balancing theory?
    • AIt proposes that the optimal capital structure can be achieved at the level where the marginal benefit of borrowing is equal to the cost
    • BIt is based on the agency costs
    • CIt is based on cost of capital
    • DIt is proposed that the increase in the level of borrowing may cause deterioration in the market value of the company
    • EIt is based on the proposals about the costs of bankruptcy and financial stress
  14. 12
    Which of the following is correct for analyzing investment activities?
    • AThey indicate how efficiently the activities of a business is conducted.
    • BIt focuses on acquisitions and disposals of non-current asset.
    • CThey indicate how efficiently the current assets of a business is used.
    • DIt is related to financing the acquisition of non-current assets.
    • EIts main goal is to control the net working capital.
  16. 13
    What does inventory turnover ratio measure?
    • AHow many days it takes to collect the average level of receivables
    • BHow many times a company collected its receivables
    • CHow many times a company purchases its inventories
    • DHow many times the inventories are subjected to sales
    • EHow efficiently the net working capital is used
  17. 14
    Potential investors of ABC company analyzed the financial statements of the firm covering the years between 2015 and 2019. Which of the following shows the correct classification of the analysis according to prepares, purpose and scope?
    • AExternal / Investment / Dynamic
    • BInternal / Management / Static
    • CExternal / Investment / Static
    • DExternal / Credit / Dynamic
    • EInternal / Credit / Dynamic
  18. 15
    Assume 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?
    • A-96
    • B4
    • C4
    • D96
    • E104
  19. 16
    Which ratio measures the income earned for one unit of investment made by the shareholders?
    • AGross Profit margin
    • BAsset Turnover
    • COperating profit margin
    • DReturn on Asset (ROA)
    • EReturn on Equity (ROE)
  21. 17
    Which of the following is a procedure used in horizontal analysis?
    • AProfitability Analysis
    • BComparative financial statement analysis
    • CVertical Analysis
    • DShort-term debt Analysis
    • ERatio Analysis
  22. 18
    Which of the following items would be classified as operating revenue or expense on an income statement of a manufacturing firm?
    • ATax expense
    • BAdvertising expense
    • CEquity income
    • DCumulative effect of change in accounting principle
    • EInterest expense
  23. 19
    For what purpose are the liquidity ratios used?
    • AThey indicate how efficiently the assets of a business is used.
    • BThey indicate the ability to pay long-term liabilities.
    • CThey indicate the profitability of the business.
    • DThey indicate the ability of a business to pay short-term liabilities.
    • EThey indicate how efficiently the activities of a business is conducted.
  24. 20
    Which of the following shows how efficiently the assets are used in a company?
    • AReturn on equity
    • BCurrent ratio
    • CReturn on assets
    • DAcid-test ratio
    • ENet working capital turnover
Şıkları ve doğru cevapları görFınancıal Statement Analysıs (ENG) dersinin tüm sınavları, cevap anahtarları, süreli mod ve yanlış analizi uygulamada.Uygulamada aç