CFA Financial Statement Analysis_在线真题试卷与模拟练习_CFA Financial Statement Analysis

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Net revenue most likely refers to revenue minus:

For 2009, Flamingo Products had net income of ¥1,000,000.

At 1 January 2009, there were 1,000,000 shares outstanding.

On 1 July 2009, the company issued 100,000 new shares for ¥20 per share.

The company paid ¥200,000 in dividends to common shareholders.

What is Flamingo’s basic earnings per share for 2009?

An analyst gathered the following information about a company: 100,000 common shares outstanding from the beginning of the year. Earnings of ¥125,000. 1,000, 7%, ¥1,000 par bonds convertible into 25 shares each, outstanding as of the beginning of the year. The tax rate is 40%. The company’s diluted EPS is closest to:

Fairplay had the following information related to the sale of its products during 2009, which was its first year of business: Revenue ¥1,000,000

Returns of goods sold ¥100,000

Cash collected ¥800,000

Cost of goods sold ¥700,000

Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement?

Cell Services Inc. (CSI) had 1,000,000 average shares outstanding during all of 2009. During 2009, CSI also had 10,000 options outstanding with exercise prices of ¥10 each.

The average stock price of CSI during 2009 was ¥15.

What's the diluted EPS (earnings in 2009 is $10,000,000)

Which of the following transactions would most likely be reported below income from continuing operations, net of tax?

For a nonfinancial firm, are depreciation expense and interest expense included or excluded from operating expenses in the income statement?

For the year ended 31 December 2018, Shopalot Company had net income of $1,950,000. The company had 1,500,000 shares of common stock outstanding at the begining of the year, no preferred stock, and no convertible financial instruments. On 1 December 2018, a previ- ously declared 2-for-1 stock split took effect. Each shareholder of record receives two shares in exchange for each current share that he or she owns. What is Shopalot’s basic EPS?

Are income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement?

A company chooses to change an accounting policy. This change requires that, if practical, the company restate its financial statements for:

Other comprehensive income is least likely to include gains or losses on:

Which principle requires that cost of goods sold be recognized in the same period in which the sale of the related inventory is recorded?

The Hall Corporation had 100,000 shares of common stock outstanding at the beginning of the year. Hall issued 30,000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. Hall has 1,000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive?

Changing an accounting estimate:

An artists’ cooperative sells its artwork on a consignment basis through a local art gallery. The cooperative should most likely recognize revenue when the art gallery:

Given the following information, how many shares should be used in computing diluted EPS? 300,000 shares outstanding. 100,000 warrants exercisable at $$50 per share.

Average share price is $$55. Year-end share price is $60.

Expenses on the income statement may be grouped by:

Apex Consignment sells items over the internet for individuals on a consign- ment basis. Apex receives the items from the owner, lists them for sale on the internet, and receives a 25 percent commission for any items sold. Apex collects the full amount from the buyer and pays the net amount after commission to the owner. Unsold items are returned to the owner after 90 days. During 2009, Apex had the following information: ●■ Total sales price of items sold during 2009 on consignment was €2,000,000. ●■ Total commissions retained by Apex during 2009 for these items was €500,000. How much revenue should Apex report on its 2009 income statement?

Denali Limited, a manufacturing company, had the following income statement information:

Revenue $$4,000,000

Cost of goods sold $$3,000,000

Other operating expenses $$500,000

Interest expense $$100,000

Tax expense $120,000

Denali’s gross profit is equal to

An example of an expense classification by function is:

1 2 3 4 5 6 15