Financial Analysis Synergy Answers (Advanced Test)

Financial analysis answers Synergy (advanced level) 76/100 points

Sales profit is calculated as the difference between ...
sales proceeds and production costs
gross profit and the amount of selling and administrative expenses
sales proceeds and expenses from ordinary activities

The leverage ratio is calculated as the ratio ...
equity to balance sheet
equity to debt capital
debt capital to equity capital
borrowed capital to the balance sheet

The return on sales ratio is the ratio ...
sales profit to sales revenue
net profit to sales proceeds
net profit to assets
net profit to the average cost of fixed assets

Gross profit is calculated as ...
the sum of the cost of sales and selling expenses
difference between cost of sales and administrative expenses
difference between sales proceeds and cost of sales

In order to compare the results of the organization´s activities with other organizations, they conduct ... an analysis
interior
external
operational
thematic

Permanent items of liabilities include ...
equity and equivalent funds
settlements with creditors
short-term loans and borrowings
long-term loans and borrowings

The results of the financial and economic activities of business entities are ... analysis
subject
an object
function
a task

Current assets include ...
intangible assets
fixed assets
cash
long-term financial investments

The absolute liquidity ratio shows ...
what part of short-term liabilities the organization can repay in the near future
what part of all liabilities the organization can repay in the near future
what part of short-term liabilities the organization can pay off by mobilizing all current assets
what part of long-term liabilities the organization can repay in the near future

To build and assess the trend of changes in the performance indicators of the organization use ... analysis
coefficient
horizontal
trending
vertical

The analysis of the use of net profit is carried out according to the data of the report ...
profit and loss statement
about capital changes
cash flow

Financial relationships with external counterparties and between organizational units are ... financial analysis
direction
thing
an object
a task

The ratio of the provision of own circulating assets is calculated as the ratio of own circulating assets to the value ...
equity capital
current assets
long-term liabilities
short-term liabilities

The financial independence ratio is calculated as the ratio ...
equity to balance sheet
equity to debt capital
debt capital to equity capital
borrowed capital to the balance sheet

All property of the organization is reflected in ...
balance sheet asset
balance sheet liability
statement of changes in equity
statement of off-balance sheet accounts

Non-current assets include ...
fixed assets
cash
receivables
short-term financial investments

The leverage ratio characterizes ...
solvency
profitability
liquidity
financial sustainability

The amount of basic earnings (loss) per share is defined as the ratio ...
profit before tax to weighted average number of ordinary shares
net profit less the amount of dividends on preferred shares to the weighted average number of ordinary shares
profit from sales less the amount of dividends on preferred shares to the weighted average number of ordinary shares

Participates in the formation of profit from sales ...
sales proceeds
interest receivable
income from participation in other organizations

The income statement reflects ... profit
margin
unallocated
gross