Top 250+ Solved Analysis of Financial Statements MCQ Questions Answer

From 91 to 105 of 208

Q. The analysis and interpretations of the financial statement will reveal …

a. the financial position

b. the profitability

c. none

d. both

  • d. both

Q. The process of explaining the meaning, significance and relationship between two financial factors iscalled …

a. summarization

b. analysis

c. interpretation

d. none

  • c. interpretation

Q. ________is a simply the amount of cash coming in to a business.

a. cash flow

b. inflow

c. both a and b

d. none of the above.

  • a. cash flow

Q. If value of opening inventories increases, what happens to the value of gross profit?

a. decreases

b. increases

c. stays the same

d. gets closer to net profit

  • a. decreases

Q. Incorrect cash flow planning can lead to ________

a. solvency

b. insolvency

c. bankruptcy

d. failure

  • c. bankruptcy

Q. Analysis of any financial Statement comprises

a. balance sheet

b. p&l account

c. trading account

d. all of the above

  • d. all of the above

Q. Which of the following are techniques, tools or methods of analysis and interpretation of financialstatements?

a. ratio analysis

b. average analysis

c. trend analysis

d. all of the above

  • d. all of the above

Q. Interpretation of accounts is the

a. art and science of translating the figures

b. to know financial strengths and weaknesses of a business

c. to know the causes for the prevailing performance of business

d. all of the above

  • d. all of the above

Q. Debtors turnover ratio is also called .

a. stock turnover ratio.

b. debtors velocity ratio.

c. creditors velocity ratio.

d. working capital turnover ratio

  • b. debtors velocity ratio.

Q. Creditors turnover ratio is also called .

a. stock turnover ratio.

b. debtors velocity ratio.

c. accounts payables ratio.

d. working capital turnover ratio.

  • c. accounts payables ratio.

Q. The major device for measuring the profitability of a firm over a defined period of time is the

a. income statement.

b. balance sheet.

c. statement of cash flow.

d. none of the above.

  • a. income statement.

Q. The ________ does not represent continuing operations in any way, but is simply a snapshot of the totalworth of a firm at a given point in time.

a. income statement

b. balance sheet

c. sources and uses of funds statement

d. none of the above

  • b. balance sheet

Q. Cash inflows arise from _____ assets, ________ liabilities, and ___________ stockholders' equity.

a. increasing; increasing; decreasing

b. increasing; decreasing; decreasing

c. decreasing; increasing; increasing

d. decreasing; increasing; decreasing

  • c. decreasing; increasing; increasing

Q. Which of the following is NOT a key ratio in the prediction of bankruptcy as developed by EdwardAltman?

a. debt to equity

b. current ratio

c. retained earnings as a percent of total assets

d. total assets

  • a. debt to equity
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