CFA财务报表分析练习题＂Financial Report＂：Cash income from sales
财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系，它是上市公司和报表使用人之间沟通交流的语言，所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分：
第一部分是扫盲阶段，主要介绍财务术语、体系等基本知识。
在此基础上，第二部分更深入地讲解财务报表编制以及财务报表分析的方法。
进一步地，第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论。
最后，第四部分是前面三部分内容的综合应用。
四大部分在考试中占比最大的是第二部分和第三部分，大概占财报分析所有题目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是财务分析的综合应用，不太适合一级的出题形式，所以
出题比例相对比较少，大概占5%左右。
Questions 1:
A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:
A、€48,500.
B、€51,500.
C、€42,500.
【Answer to question 1】A
【analysis】
A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500
B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.
C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.
Questions 2:
Which of the following best describes a component of the income statement?
A、Amounts that a company owes its vendors for purchases of goods and services
B、Outflows or depletions of assets in the course of a business's activities
C、Obligations from past events that are expected to result in an outflow of economic benefits
【Answer to question 2】B
【analysis】
B is correct.Expenses are a component of the income statement and are defined as outflows,asset depletions,and liabilities incurred in the course of a business’s activities.
A is incorrect.Accounts payable is a liability,a component of the balance sheet,and is defined as amounts that a company owes its vendors for purchases of goods and services.
C is incorrect.Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.
"Financial Report":Cash income from sales
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