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Analysis of the financial statements of Capricorn at 31 December 20x8 yields the follo
A.3.9%
B.7.6%
C.16.1%
D.7.1%
A.3.9%
B.7.6%
C.16.1%
D.7.1%
A.7.1%
B.3.9%
C.7.6%
D.16.1%
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
(17)
A.The methods of financial statements.
B.The necessity of careful analysis of financial statements
C.The relationship among financial statements.
D.The purpose of financial statements.
A.vertical analysis
B.horizontal analysis
C.external analysis
D.comparative analysis
A、So that the analyst can determine a company’s accounting policies.
B、So that the significance of financial statements can be better understood through comparisons with historical performance and with other companies.
C、To get back to the ‘real’ underlying figures, without the numbers being skewed by the requirements of International Financial Reporting Standards.
D、To produce a report that can replace the financial statements, so that the financial statements no longer need to be looked at.
A、Analysis of business transactions and source documents.
B、Preparing financial statements and other reports.
C、Summarizing the recorded effect of business transactions.
D、Presentation of financial information to decision-makers.
E、Preparation of the trial balance.
A、Financial reporting, ratio analysis, vertical analysis.
B、Ratio analysis, horizontal analysis, financial reporting.
C、Horizontal analysis, vertical analysis, ratio analysis.
D、Trend analysis, financial reporting, ratio analysis.
E、Vertical analysis, political analysis, horizontal analysis.
A、Summarizing the recorded effect of business transactions.
B、Analysis of business transactions and source documents.
C、Preparing financial statements and other reports.
D、Preparation of the trial balance.
A、Is the application of analytical tools to general-purpose financial statements and related data for making business decisions.
B、Involves transforming accounting data into useful information for decision-making.
C、Helps users to make better decisions.
D、Helps to reduce uncertainty in decision-making.
E、All of the options are correct.
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