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financial statement analysis

Total questions: 14

Worksheet time: 9mins

Name
Class
Date
1.

Which of the following generally is the most useful in analyzing companies of different sizes?

a)

comparative statements

b)

common-sized financial statements

c)

price-level accounting

d)

profitability index

2.

The percent of property, plant and equipment to total assets is an example of:

a)

vertical analysis

b)

solvency analysis

c)

profitability analysis

d)

horizontal analysis

3.

The percentage analysis of increases and decreases in individual items in comparative financial statements is called:

a)

vertical analysis

b)

solvency analysis

c)

profitability analysis

d)

horizontal analysis

4.

Horizontal analysis is also known as

a)

linear analysis.

b)

vertical analysis.

c)

trend analysis.

d)

common size analysis.

5.

In the near term, the important ratios that provide the information critical to the short-run operation of the firm are:

a)

liquidity, activity, and profitability

b)

liquidity, activity, and debt

c)

liquidity, activity, and equity

d)

activity, debt, and profitability

6.

The primary concern of short-term creditors when assessing the strength of a firm is the entity’s

a)

short-term liquidity

b)

profitability

c)

market price of stock

d)

leverage

7.

All of the following are asset utilization ratios except:

a)

average collection period

b)

inventory turnover

c)

receivables turnover

d)

return on assets

8.

Asset turnover measures

a)

how often a company replaces its assets.

b)

how efficiently a company uses its assets to generate sales.

c)

the portion of the assets that have been financed by creditors.

d)

the overall rate of return on assets.

9.

Current assets include all assets such as cash that are expected to be sold between one and 5 years.

a)

True

b)

False

10.

Non-current liabilities are business obligations that are due within one year of a company's normal operating cycle.

a)

True

b)

False

11.

 Calculate the Return on Equity if the Net income is $7,009 and the shareholder’s equity is $20,316.

a)

27.44%

b)

41.72%

c)

34.5%

d)

39.42%

e)

30.2%

12.

Businesses are generally involved in three different kinds of activities, and one of them is financing activities. What does the activity relate to?

a)

Relate to a company's main business: selling products or services to earn net income

b)

Relate to the need for investing in property, plant, and equipment or expanding by making investments in other companies

c)

Largest expense item, which reports the wholesale costs of inventory sold during the accounting period

d)

Relate to how a company finances its assets with debt or stockholders' equity

e)

Relate to the operating activities of a company

13.

The gross profit margin is unchanged, but the net profit margin declined over the same period. This could have happened when

a)

cost of goods sold increased relative to sales

b)

The government has increased the tax rate

c)

dividends were decreased

d)

sales increased relative to expenses

e)

All of above

14.

IMT Industries has a debt-to-equity ratio of 1.6 compared with the industry average of 1.4. This indicates that the company…

a)

has less liquidity than other firms in the industry

b)

will not experience any difficulty with its creditors

c)

has greater than average financial risk compared to other firms in its industry

d)

will be viewed as having high creditworthiness

e)

None of above