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

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The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet:

Resources controlled by a company as a result of past events are:

The item “retained earnings” is a component of:

A company has total liabilities of £35 million and total stockholders’ equity of £55 million. Total liabilities are represented on a vertical common-size balance sheet by a percentage closest to:

At the beginning of the year, Company P purchased 1,000 shares of Company S for $$80 per share.

During the year, Company S paid a dividend of $$4 per share.

At the end of the year, Company S’s share price was $75.

What amount should Company P report on its balance sheet at year-end if the investment in Company S is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security?

When a company buys shares of its own stock to be held in treasury, it records a reduction in:

Money received from customers for products to be delivered in the future is recorded as:

Equity equals:

When a company pays its rent in advance, its balance sheet will reflect a reduction in:

All of the following are current assets except:

The most likely company to use a liquidity-based balance sheet presentation is a:

For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?

Which of the following is most likely an essential characteristic of an asset?

At the beginning of the year, Company P purchased 1,000 shares of Company S for ¥80 per share. During the year, Company S paid a dividend of ¥4 per share. At the end of the year, Company S’s share price was ¥75. What amount of investment income should Company P recognize in its income statement if the investment in Company S is considered trading, and what amount should be recognized if the investment is considered available-for-sale?

Debt due within one year is considered:

For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?

Distinguishing between current and non-current items on the balance sheet and presenting a subtotal for current assets and liabilities is referred to as:

For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?

Accrued expenses (accrued liabilities) are:

Under IFRS, a firm may report the value of property, plant, and equipment using:

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