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"Financial Report":Financial Analysis Techniques
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Questions 1:
By themselves, financial ratios are least likely to be sufficient in determining a company’s:
A 、past performance.
B、 creditworthiness.
C 、current financial condition.
Questions 2:
The following information is available about a conglomerate and one of its reportable operating segments:
The element of Segment A’s financial statement excerpts that most likely causes it to qualify as a reportable segment is its:
A、 capital expenditures.
B、 assets.
C、 revenue.
View answer resolution
【Answer to question 1】B
【analysis】
B is correct. Financial ratios alone are not sufficient to determine the creditworthiness of a company. Other factors must also be considered, such as examining the entire operation of the company, meeting with management, touring company facilities, and so forth.
A is incorrect because ratio analysis by itself does enable a financial analyst to evaluate past performance.
C is incorrect because ratio analysis by itself does enable the assessment of a company’s current financial position.
【Answer to question 2】C
【analysis】
C is correct. Segment A most likely qualifies as a reportable segment because its revenue amounts to 10.4% of total revenues, which is above the 10% threshold for the revenue test.
A is incorrect. The qualifying elements are assets, revenues, and operating profit. Segments are not qualified based on capital expenditures.
B is incorrect. Segment A’s assets amount to 5% of total assets, which falls below the 10% threshold.
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