版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請(qǐng)進(jìn)行舉報(bào)或認(rèn)領(lǐng)
文檔簡(jiǎn)介
Copyright2019?McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.
DataAnalyticsforAccounting,1e(Richardson)
Chapter8UsingFinancialStatementData
1)Artificialintelligence,machinelearning,andsentimentanalysisarethreemethodsusedtoanalyzepubliclytradedcompaniesonNasdaqandtheNYSEtogaininsightandtrackcompanies'businessandfinancialoperations.
2)Dataanalyticscanhelppredictacompany'srevenue,earnings,andcashflow.
3)XBRLisaglobalstandardforinternetcommunicationmostlyamongdaytraders.
4)TheSecuritiesandExchangeCommissionmandatesallpubliclytradedcompaniesfilefinancialstatementspreparedinaccordancewithU.S.GAAP.
5)XBRLstandsforeXtensibleBusinessReportingLinguistic.
6)ThetwotypesofstandardizedfinancialaccountingareIFRSandU.S.GAAP.
7)InfilingitsfinancialstatementswiththeSEC,acompanymusttagfivebasicfinancialstatements,whichincludeabalancesheet,incomestatement,statementofcomprehensiveincome,statementofcashflowsandstatementofstockholder'sequity.
8)Whenreportingfinancialstatements,detailedtaggingofthenumbersincludedinthefootnotesbyuseofXBRLtagsisalsorequired.
9)TheXBRLtaxonomyhelpsdefineanddescribeeachkeydataelement(suchascashoremployeespending).
10)Definingover19,000elements,the2017USGAAPFinancialReportingTaxonomytagsuniquefinancialdatatoacomponentwithinthetaxonomy.
11)TheXBRLtagforcashislabeledCashandisdefinedasfollows:Amountofcurrencyonhandaswellasdemanddepositswithbanksorfinancialinstitutions.
12)Theuseoftagsallowsdatatobeslowlytransmittedandreceivedanditservesasaninputintofinancialanalystsvaluingacompany.Italsocontributestoanauditorfindingareaswhereanerrormightoccur,orregulatorsverifyingiffirmsareincompliancewithvariousregulationsandlaws(likeSECorIRS).
13)SometimesoutsidedatavendorscreatestandardizedmetricstomakethecompanyreportedXBRLdatamorecomparable.
14)ManyfinancialreportingsystemswithinenterprisesystemshavegeneralledgersthatareconsistentwithXBRLcalledXBRL-GL.
15)OncenumbersareinputintoafinancialsystemusingXBRL-GL,theyarealreadytaggedandabletobetransmittedonthenextdayofbusinesstointerestedusers.
16)Informationsuchasgoodwillorlong-termdebtwilllikelychangeonaminute-by-minutebasisinreal-timefinancialreporting.
17)Financialstatementanalysisisusedbyinvestors,analysts,auditorsandotherinterestedstakeholderstoreviewandevaluateacompany'sfinancialstatementsandfinancialperformance.
18)Amajorcomponentoffinancialstatementanalysisistheuseofratioanalysis.
19)Ratioanalysisisatoolusedtoevaluaterelationshipsamongdifferentfinancialstatementitemstohelpunderstandacompany'sfinancialandoperatingperformance.
20)Therearebasicallyfourtypesofratios:Liquidity,activity,solvency(orfinancing)andprofitabilityratios.
21)XBRLstandsfor________andisatypeof________.
A)eXtendedBusinessReportingLanguage;HTML
B)eXtendedBusinessReportingLanguage;XML
C)eXtensibleBusinessReportingLanguage;XML
D)eXtensibleBusinessReportingLanguage;HTML
22)XBRLisusedfor________and________financialelements.
A)organizing;defining
B)organizing;determining
C)obscuring;defining
D)obscuring;determining
23)TheSecuritiesandExchangeCommissionrequiresallpubliccompanyfilerstouseXBRLtagginginallofthefollowingfinancialstatementsexcept:
A)BalanceSheet
B)StatementofComprehensiveIncome
C)StatementofCashFlows
D)StatementofChangesinWorkingCapital
24)XBRLusesa________tohelpdescribeeachkeydataelement.
A)taxonomy
B)datadictionary
C)schema
D)terminology
25)WhichofthefollowingisnotatypeoftaggingwithXBRL?
A)years
B)figures
C)hieroglyphs
D)text
26)Accordingtotheauthors,theuseoftagsallowsdatatobequickly________.
A)cleanedandprepared
B)transformedandreceived
C)sortedandreconfigured
D)transmittedandreceived
27)Theauthorsdiscussallofthefollowingwaysinwhichtagscanserveasaninputexcept:
A)regulatorsseeingifauditfirmsareincompliancewithvariousregulationsandlaws.
B)regulatorsseeingifcompaniesareincompliancewithvariousregulationsandlaws.
C)financialanalystsvaluingacompany.
D)anauditorfindingareaswhereanerrormightoccur.
28)Whichofthefollowingstatementsisfalse?
A)Firmscanmaketheirowntagsiftheyfeeltheirfinancialdataitemdoesnotfitwithintheexistingframework.
B)Sometimesverysimilarfinancialdataitemshaveuniquetags,makingdirectcomparisonsbetweencompaniesdifficult.
C)Detailedtaggingofthenumbersincludedinthefootnotesisrequired.
D)XBRLusesataxonomytohelpdefineanddescribeeachkeydataelement,butitisnotcapableofdefiningrelationshipsbetweeneachelement.
29)UsingthetablebelowcomputeprofitmarginforQ3,2011forDuPont(Ticker=DD).
ticker
year
period
revenue
costofrevenue
assets
equity
DD
2010
Y
$
28,899,000,000
$
20,574,000,000
$
40,410,000,000
$
9,800,000,000
DD
2011
Q1
10,059,000,000
6,831,000,000
42,600,000,000
11,279,000,000
DD
2011
Q2
10,493,000,000
7,191,000,000
47,736,000,000
12,502,000,000
DD
2011
Q3
8,303,000,000
6,345,000,000
47,794,000,000
12,024,000,000
DD
2011
Y
34,423,000,000
21,264,000,000
48,643,000,000
9,208,000,000
DD
2012
Q1
$
10,194,000,000
$
6,816,000,000
$
50,223,000,000
$
10,427,000,000
A)22.0%
B)31.5%
C)30.9%
D)23.6%
30)UsingthetablebelowcomputeoperatingleverageforQ3,2011forDuPont(Ticker=DD).
ticker
year
period
revenue
costofrevenue
assets
equity
DD
2010
Y
$
28,899,000,000
$
20,574,000,000
$
40,410,000,000
$
9,800,000,000
DD
2011
Q1
10,059,000,000
6,831,000,000
42,600,000,000
11,279,000,000
DD
2011
Q2
10,493,000,000
7,191,000,000
47,736,000,000
12,502,000,000
DD
2011
Q3
8,303,000,000
6,345,000,000
47,794,000,000
12,024,000,000
DD
2011
Y
34,423,000,000
21,264,000,000
48,643,000,000
9,208,000,000
DD
2012
Q1
$
10,194,000,000
$
6,816,000,000
$
50,223,000,000
$
10,427,000,000
A)13.3%
B)17.4%
C)25.2%
D)52.8%
31)UsingthetablebelowcomputeROEforQ3,2011forDuPont(Ticker=DD).
ticker
year
period
revenue
costofrevenue
assets
equity
DD
2010
Y
$
28,899,000,000
$
20,574,000,000
$
40,410,000,000
$
9,800,000,000
DD
2011
Q1
10,059,000,000
6,831,000,000
42,600,000,000
11,279,000,000
DD
2011
Q2
10,493,000,000
7,191,000,000
47,736,000,000
12,502,000,000
DD
2011
Q3
8,303,000,000
6,345,000,000
47,794,000,000
12,024,000,000
DD
2011
Y
34,423,000,000
21,264,000,000
48,643,000,000
9,208,000,000
DD
2012
Q1
$
10,194,000,000
$
6,816,000,000
$
50,223,000,000
$
10,427,000,000
A)12.4%
B)16.3%
C)21.3%
D)26.6%
32)UsingthetablebelowcomputeROEfor2011year-endforDuPont(Ticker=DD).
ticker
year
period
revenue
costofrevenue
assets
equity
DD
2010
Y
$
28,899,000,000
$
20,574,000,000
$
40,410,000,000
$
9,800,000,000
DD
2011
Q1
10,059,000,000
6,831,000,000
42,600,000,000
11,279,000,000
DD
2011
Q2
10,493,000,000
7,191,000,000
47,736,000,000
12,502,000,000
DD
2011
Q3
8,303,000,000
6,345,000,000
47,794,000,000
12,024,000,000
DD
2011
Y
34,423,000,000
21,264,000,000
48,643,000,000
9,208,000,000
DD
2012
Q1
$
10,194,000,000
$
6,816,000,000
$
50,223,000,000
$
10,427,000,000
A)149.2%
B)70.8%
C)84.9%
D)142.9%
33)Accordingtothetext,researchfindsthatastheuseof________wordsinthe10-k________thestockmarketreacts________.
A)negative;decreases;negatively
B)negative;increases;negatively
C)positive;increases;negatively
D)positive;decreases;positively
34)Sparklinesaregenerally________andshow________trends.
A)small;similar
B)large;simple
C)small;simple
D)large;similar
35)Withregardtosparklines,whichofthefollowingstatementsisfalse?
A)Sparklinescanallowfinancialstatementuserstoeasilyseethedatavisuallyandgivemeaningtotheunderlyingfinancialdata.
B)Sparklinescanbeaddedtoadigitaldashboardthatalreadyhasmanychartsanddials,withoutclutteringuptheoverallappearanceofadashboard.
C)Sparklinescan,generally,fitinasinglecellwithinaspreadsheet.
D)Sparklinescaneasilyaddtothedatawithoutdetractingfromthetabularresults.
36)Liquidityratiosmeasure________.
A)afirm'sabilitytopayshort-termobligationsusingcurrentassets
B)afirm'soperatingefficiency
C)afirm'sabilitytopaytheirdebtsandstayinbusiness
D)afirm'sabilitytogenerateearningsrelativeexpenses
37)Activityratiosmeasure________.
A)afirm'sabilitytopayshort-termobligationsusingcurrentassets
B)afirm'soperatingefficiency
C)afirm'sabilitytopaytheirdebtsandstayinbusiness
D)afirm'sabilitytogenerateearningsrelativeexpenses
38)Profitabilityratiosmeasure________.
A)afirm'sabilitytopayshort-termobligationsusingcurrentassets
B)afirm'soperatingefficiency
C)afirm'sabilitytopaytheirdebtsandstayinbusiness
D)afirm'sabilitytogenerateearningsrelativeexpenses
39)Solvencyratiosmeasure________.
A)afirm'sabilitytopayshort-termobligationsusingcurrentassets
B)afirm'soperatingefficiency
C)afirm'sabilitytopaytheirdebtsandstayinbusiness
D)afirm'sabilitytogenerateearningsrelativeexpenses
40)Profitmarginisanexampleofwhichtypeofratio?
A)solvencyratio
B)profitabilityratio
C)liquidityratio
D)activityratio
41)Returnonassetsisanexampleofwhichtypeofratio?
A)solvencyratio
B)profitabilityratio
C)liquidityratio
D)activityratio
42)Returnonequityisanexampleofwhichtypeofratio?
A)solvencyratio
B)profitabilityratio
C)liquidityratio
D)activityratio
43)Long-termdebttoequityratiosareexampl
溫馨提示
- 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請(qǐng)下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請(qǐng)聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會(huì)有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 人人文庫(kù)網(wǎng)僅提供信息存儲(chǔ)空間，僅對(duì)用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對(duì)用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對(duì)任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請(qǐng)與我們聯(lián)系，我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對(duì)自己和他人造成任何形式的傷害或損失。
最新文檔
- 婚前財(cái)產(chǎn)債務(wù)不動(dòng)產(chǎn)約定協(xié)議
- 2025型鋼便橋租賃合同
- 2025供暖設(shè)備及配件供貨合同
- 2025集體土地使用權(quán)合同
- 公司合作解散協(xié)議書
- 不給補(bǔ)繳社保協(xié)議書
- 2025年03月國(guó)家應(yīng)急管理部化學(xué)品登記中心擬聘人員筆試歷年典型考題（歷年真題考點(diǎn)）解題思路附帶答案詳解
- 宮斗片項(xiàng)目風(fēng)險(xiǎn)分析和評(píng)估報(bào)告
- 鎮(zhèn)江市高等專科學(xué)?！洞髷?shù)據(jù)庫(kù)》2023-2024學(xué)年第二學(xué)期期末試卷
- 新疆大學(xué)《食品發(fā)酵與釀造工藝學(xué)實(shí)驗(yàn)》2023-2024學(xué)年第二學(xué)期期末試卷
- 安全生產(chǎn)教育培訓(xùn)制度管理辦法
- 抽油井檢泵作業(yè)課件
- 2022年06月2022年廣東肇慶廣寧縣司法局招考聘用政府雇員名師點(diǎn)撥卷V答案詳解版（3套版）
- 《HSK標(biāo)準(zhǔn)教程3》第5課課件
- HSK標(biāo)準(zhǔn)教程4上第1課課件
- 民俗學(xué)概論 第一章 概述課件
- 養(yǎng)老機(jī)構(gòu)行政值班查房記錄表格
- 干粉滅火器點(diǎn)檢記錄表(樣表）
- 伍光和自然地理學(xué)4版知識(shí)點(diǎn)總結(jié)課后答案
- 110kv變電站電氣主接線設(shè)計(jì)資料全
- 華中科技大學(xué)版五年級(jí)信息技術(shù)教案
評(píng)論
0/150
提交評(píng)論