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Accounting Financial Statement Analysis Vocabulary

Total questions: 23

Worksheet time: 23mins

Name
Class
Date
1.

Common size analysis is also known as ———————— analysis

a)

Vertical Analysis

b)

Horizontal Analysis

2.

While preparing Common Size Statement, each item of income statement is expressed as % of

a)

Total Income

b)

Revenue from operation

c)

Other Income

d)

Profit before tax

3.
The financial statement that reports whether the business earned a profit and also lists the revenues and expenses is called the: 
a)
Balance Sheet
b)
Statement of Retained Earnings
c)
Statement of Cash Flows
d)
Income Statement
4.
What does COGS stand for?
a)
cost of goals scored
b)
cost of goods stocked
c)
cost of goods sold
d)
cost of goods solvent
5.

How do you calculate Gross Profit?

a)

Sales - COGS

b)

Sales - NP

c)

COGS - Expenses

d)

COGS - NP

6.

The current ratio is also known as the:

a)

Quick ratio

b)

Working capital ratio

c)

Cash flow ratio

d)

Capital structure ratio

7.
Financial ratios that tell how well a company can pay off its short-term debts and meet unexpected needs for cash.
a)
liquidity ratios
b)
efficiency ratios
c)
leverage ratios
d)
profitability ratios
8.
Financial ratios that tell how much of each dollar of sales, assets, and owner's investments resulted in net profit.
a)
liquidity ratios
b)
efficiency ratios
c)
profitability ratios
d)
leverage ratios
9.
The difference between current assets and current liabilities at a point in time. The amount of money that would be left over if all the current liabilities were paid off by current assets. 
a)
current ratio
b)
working capital
c)
acid test/ quick ratio
d)
asset turnover ratio
10.
Quick ratio=
a)
current assets - current liabilities
b)
current assets ÷ quick liabilities
c)
quick assets ÷ current liabilities
11.
Price earning ratio also known as P/E ratio
a)
earnings per share - market price per share
b)
market price per share ÷ earnings per share
c)
market price per share - dividends per share
12.
Earnings per share or EPS=
a)
net income after tax - number of shares outstanding
b)
net income after tax ÷ number of shares outstanding
c)
net income after tax - market price per share
13.
Dividend yield = 
a)
dividends per share ÷ market price per share
b)
dividends - earnings per share
c)
dividends per share - market price per share
14.
Liquidity ratios measure
a)
the ability of a business to meet its financial obligations
b)
the view or opinion of the financial markets about the company
15.
Market ratios 
a)
measure the ability of the company to meet its daily financial needs.
b)
measure a company's financial performance in relative to the market value of the stock
16.

Financial analysis is used only by the creditors.

a)

True

b)

False

17.

What does PPE stand for?

a)

Payable, Property, and Equipment

b)

Prepaid, Property, and Expenses

c)

Prepaid, Property, and Equipment

d)

Plant, Property and Equipment

18.

What does a current ratio tell us?

a)

A higher current ratio indicates better liquidity.

b)

A lower current ratio indicates better liquidity

c)

A higher current ratio indicates what portion of assets are tied up in slow moving inventory

d)

A lowercurrent ratio indicates what portion of assets are tied up in slow moving inventory

19.

What does liquidity mean?

a)

The company's ability to pay its obligations.

b)

The company's ability to collect its receivables.

c)

The company's ability to increase financing

d)

The company's ability to obtain a new loan

20.

Which is not a quick asset?

a)

Cash equivalents

b)

Notes receivable

c)

Inventories

d)

Cash substitutes

e)

NOT IN THE CHOICES

21.

Cost of goods sold divided by average inventory

a)

Inventory turnover

b)

Cost of goods sold margin

c)

Inventory margin

d)

Days sales in receivables

e)

NOT IN THE CHOICES

22.

If net sales are P1,500,000 and accounts receivable amount to P300,000, how long is the average collection period?

a)

36.00 days

b)

45.00 days

c)

64.00 days

d)

72.00 days

e)

NOT IN THE CHOICES

23.

Competitive ratio is comparing ratio of the firm with the another firm within the same industry.

a)

True

b)

False