Uji Pemahaman Laporan Keuangan

What is meant by the Statement of Financial Position?

• The Statement of Financial Position is a report that reflects the assets, liabilities, and equity of an entity at a specific point in time.

• The Statement of Financial Position is a report that only includes the fixed assets of an entity.

• The Statement of Financial Position is a summary of all transactions conducted over the year.

• The Statement of Financial Position is a report that includes the income and expenses of an entity.

The Cash Flow Statement shows the cash flow from what activities?

• Production activities

• Operating activities

• Investment activities

• Financing activities

• Administrative activities

What is the main focus of the Income Statement?

• Company's revenue and expenses.

• Debt to equity ratio.

• Number of employees in the company.

• Total assets of the company.

Select the main components of the Statement of Changes in Equity!

• Current assets

• Investment income

• Long-term debt

• Paid-in capital

• Retained earnings

What ratio is used to measure a company's profitability?

• Inventory turnover

• Return on Investment (ROI)

• Current Ratio (CR)

• Debt to Equity Ratio (DER)

EBITDA is earnings before ...

• interest

• taxes

• investment

• appreciation

What is meant by the current ratio?

• The current ratio measures the profitability of a company.

• The current ratio is the difference between current assets and long-term liabilities.

• The current ratio is the comparison between current assets and current liabilities.

• The current ratio is the comparison between total assets and total liabilities.

In the Cash Flow Statement, investment activities include...

• Purchase and sale of long-term assets.

• Expenditures for operating costs.

• Payment of short-term debts.

• Cash receipts from the sale of goods.

Select two elements that are found in the Income Statement!

• Revenue

• Expenses

• Equity

• Liabilities

The net worth held by shareholders in a company is called ...