2025年CFA一级财务报表分析专项测试（含答案）.docx

2025年CFA一级财务报表分析专项测试（含答案）

考试时间：______分钟总分：______分姓名：______

试卷内容

1.CompanyXYZreportedsalesrevenueof$500,000fortheyear,costofgoodssoldof$300,000,anddepreciationexpenseof$50,000.Interestexpensewas$20,000,andincometaxexpensewas$30,000.WhatwasCompanyXYZsoperatingprofit(EBIT)fortheyear?

a)$100,000

b)$120,000

c)$150,000

d)$200,000

2.Acompanyscurrentassetsare$150,000anditscurrentliabilitiesare$75,000.Whatisitscurrentratio?

a)0.50

b)1.00

c)1.50

d)2.00

3.WhichofthefollowingisgenerallyconsideredastrengthoftheDuPontanalysisofROE?

a)Itisolatestheimpactoffinancialleverage.

b)Itprovidesacomprehensiveviewofreturnonequitybybreakingitdownintocomponentratios.

c)Itdirectlymeasuresthequalityofmanagementdecisions.

d)Itiswidelyusedforinternationalcomparisonsduetoitssimplicity.

4.CompanyABChadnetincomeof$100,000fortheyear.Itpaiddividendsof$20,000andissued$50,000innewcommonstock.WhatwasCompanyABCsretainedearningsfortheyear?

a)$30,000

b)$80,000

c)$120,000

d)$170,000

5.Thestatementofcashflowsispreparedusingwhichofthefollowingmethods?

a)Onlythedirectmethod.

b)Onlytheindirectmethod.

c)Eitherthedirectorindirectmethod,aspreferredbythecompany.

d)Boththedirectandindirectmethods;onemustbeusedfortheoperatingactivitiessectionandtheotherfortheinvestingandfinancingactivitiessections.

6.Whichofthefollowingeventswouldlikelycauseacompanyscashflowfromoperatingactivitiestoincrease?

a)Collectingaccountsreceivablefromcustomers.

b)Purchasingnewequipmentwithcash.

c)Issuingnewcommonstockforcash.

d)Payingoffalong-termloanwithcash.

7.Whichofthefollowingisacommonredflagthatmightindicatepotentialfinancialstatementfraud?

a)Consistentindu