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FINANCIAL STATEMENT ANALYSIS

Total questions: 20

Worksheet time: 46mins

Name
Class
Date
1.

Which of the basic financial statements is best used to answer the question, "How profitable is the business?"

a)

Balance sheet

b)

Statement of shareholder's equity

c)

Income statement

d)

Accounts receivable aging schedule

2.

Who owns the retained earnings of a public firm?

a)

Inland Revenue Board Of Malaysia

b)

Common stockholders

c)

Bondholders

d)

Preferred stockholders

3.

Which of the basic financial statements is best used to answer the questions "What does the company own and how is it financed?"

a)

Balance sheet

b)

Statement of shareholder's equity

c)

Income statement

d)

Cash flow statement

4.

Which of the basic financial statements is best used to answer the questions "Where did the company's money come from and how was it spent over the preceding year?"

a)

Balance sheet

b)

Statement of shareholder's equity

c)

Income statement

d)

Cash flow statement

5.

Which of the basic financial statements is best used to answer questions about changes in owner's equity that are not explained by the income statement?

a)

Balance sheet

b)

Statement of shareholder's equity

c)

Income statement

d)

Cash flow statement

6.

On the income statement, sales revenue, minus cost of goods sold and operating expenses, equals which of the following?

a)

Net profit

b)

Retained earnings

c)

Net income available to preferred shareholders

d)

Earning Before Interest and Tax

7.

Which of the following streams of income is not affected by how a firm is financed (whether with debt or equity)?

a)

Net profit after tax but before dividends

b)

Net working capital

c)

Operating income

d)

Income before tax

8.

Which of the following is not included in computing EBT (earnings before taxes)?

a)

Marketing expenses

b)

Depreciation expense

c)

Cost of goods sold

d)

Dividends

9.

Your firm has the following income statement items:

Sales of RM50,250

Cost of goods sold of RM35,025

Operating expenses of RM10,115

Interest expense of RM750; and

Income tax of RM1,744

What is the amount of the firm's EBIT?

a)

RM15,552

b)

RM58,000

c)

RM5,110

d)

RM4,630

10.

Your firm has the following income statement items:

Sales of RM50,250

Cost of goods sold of RM35,025

Operating expenses of RM8,750

Interest expense of RM750; and

Income tax of RM1,744

What is the amount of the firm's net income?

a)

RM26,616

b)

RM4,731

c)

RM2,616

d)

RM7,775

11.

Which of the following is not a current asset?

a)

Accounts payable

b)

Marketable securities

c)

Accounts receivable

d)

Inventory

12.

Your firm has the following balance sheet statement items:

Total current liabilities of RM805,000;

Total assets of RM2,655,000

Fixed and other assets of RM1,770,000; and

Long-term debt of RM200,000.

What is the amount of the firm's total current assets?

a)

RM885,000

b)

RM1,550,000

c)

RM600,000

d)

RM325,000

13.

Which of the following would NOT be included as a liability in a corporate balance sheet?

a)

Notes payable

b)

Accounts payable

c)

Bonds

d)

Accumulated Depreciation

14.

Which of the following parties would perform an external financial analysis?

a)

A firm's compensation committee

b)

A financial analyst forecasting the next period's borrowing needs

c)

A firm's creditors

d)

A CFO comparing the performance of the firm's various divisions

15.

Which of the following parties would perform an internal financial analysis?

a)

A financial analyst forecasting the next period's borrowing needs

b)

A firm's competitors

c)

A firm's creditors

d)

Analysts for investment companies

16.

If you were given the components of current assets and of current liabilities, what ratio(s) could you compute?

a)

(A) Quick ratio or Acid test ratio

b)

(B) Average collection period

c)

(C) Current ratio

d)

(D) Both A and C

e)

(E) All of the above

17.

The debt ratio is a measure of a firm's ....

a)

leverage.

b)

profitability.

c)

liquidity.

d)

efficiency.

18.

Given an accounts receivable turnover of 8 and annual credit sales of RM362,000, the average collection period (360-day year) is

a)

90 days.

b)

45 days.

c)

5 days.

d)

60 days.

19.

The question "Did the common stockholders receive an adequate return on their investment?" is answered through the use of

a)

liquidity ratios.

b)

profitability ratios.

c)

asset management ratios.

d)

leverage ratios.

20.

ChaCha Corporation has current assets of RM11,400, inventories of RM4,000, and a current ratio of 2.6. What is ChaCha's quick or acid test ratio?

a)

1.69

b)

0.54

c)

0.74

d)

1.35