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Uji Pemahaman Laporan Keuangan

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

What is meant by the Statement of Financial Position?

a)

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

b)

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

c)

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

d)

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

2.

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

a)

Production activities

b)

Operating activities

c)

Investment activities

d)

Financing activities

e)

Administrative activities

3.

What is the main focus of the Income Statement?

a)

Company's revenue and expenses.

b)

Debt to equity ratio.

c)

Number of employees in the company.

d)

Total assets of the company.

4.

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

a)

Current assets

b)

Investment income

c)

Long-term debt

d)

Paid-in capital

e)

Retained earnings

5.

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

a)

Inventory turnover

b)

Return on Investment (ROI)

c)

Current Ratio (CR)

d)

Debt to Equity Ratio (DER)

6.

EBITDA is earnings before ...

a)

interest

b)

taxes

c)

investment

d)

appreciation

7.

What is meant by the current ratio?

a)

The current ratio measures the profitability of a company.

b)

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

c)

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

d)

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

8.

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

a)

Purchase and sale of long-term assets.

b)

Expenditures for operating costs.

c)

Payment of short-term debts.

d)

Cash receipts from the sale of goods.

9.

Select two elements that are found in the Income Statement!

a)

Revenue

b)

Expenses

c)

Equity

d)

Liabilities

10.

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

(a)